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Smithtown Central School District – Capital Projects (2016M-202)
… Ensure that all capital projects are properly authorized and established with a maximum estimated cost. Require the … to submit periodic reports that show actual revenues and expenditures over the life of each project compared to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Chittenango Central School District – Financial Management (2016M-294)
… and in compliance with statutory requirements. Return money improperly residing in the debt service fund to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if … Key Findings District officials did not perform a cost-per-meal analysis and did not always consider past … of money or implement adequate mitigating controls, which increases the risk of recording and depositing errors or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… ECA funds and take appropriate action to recover any money determined to be due to the high school ECA clubs. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomOneida County – Court and Trust Funds (2023-C&T-3)
… Clerk’s office when payments are deposited as required by court order . Additionally, in certain circumstances, [2] … estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court . Together, the … reported court and trust funds. The records maintained by the County Clerk and Surrogate’s Court were up to date and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Town of Summit – Town Clerk (2024M-51)
… period. These procedures serve to document the status of money held by the clerk and enable the clerk to verify the …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Brockport Central School District - Financial Management (2023M-107)
… fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. However, the … $20.9 million. The Board overestimated appropriations by more than $30 million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent). Five reserves had …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Town of Chesterfield – Town Clerk (2024M-110)
… that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110State Agencies Bulletin No. 1416
… pay process will automatically pay any retroactive money due. Transferring Between Agencies - Fall of 2015 … regarding this bulletin may be directed to the Payroll Earning mailbox. … To provide information and instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1416-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Comptroller DiNapoli Releases Municipal Audits
… appropriately and effectively.” Town of Berkshire – Town Clerk (Tioga County) The town clerk did not properly … issued. Bethlehem Public Library – Selected Cash Receipts (Albany County) The board has established adequate internal … excessive amounts of fund balance in the general fund to finance operations which caused this fund to be in fiscal …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsEmployer Annual Invoice
… you when your invoice is available in Retirement Online . Payment of your annual invoice is due by February 1, 2025. Since February 1, 2025 falls on a Saturday, we will … or wire transfer payment can take up to 2 business days to process. It’s important to check with your bank or wire …
https://www.osc.ny.gov/retirement/employers/employer-annual-invoiceOpinion 92-3
… §§800[2],[3], 801: A planning board chairman who borrows money from the board's consulting engineer has a prohibited … circumstances. You state that the chairman has borrowed money from the planning board's consulting engineer and has … the ability of town officers and employees to borrow money from individuals or entities that contract with the …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 88-18
… within a town is to receive a share of the mortgage tax money allocated to the town. That share is based upon the … connection with any of the foregoing and to borrow... such money as may be needed to make such payments. (8) such … of article fourteen, titles one and two of the real property tax law (2) to perform all acts and fulfill all …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 3 Members If your employer has adopted Section 370-a, your contribution rate is reduced by 5 percent or 8 percent … less of your own money to the Retirement System, the annuity portion of your retirement benefit will be smaller. … during fiscal year 2012-13. Beginning April 1, 2013, the contribution rate will be based on your annual wage. Future …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementComptroller DiNapoli Releases School Audits
… and effectively.” Amani Public Charter School – Payroll and Timekeeping (Westchester County) School officials …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsComptroller DiNapoli Releases Municipal Audits
… appropriately and effectively.” Village of Cambridge – Payroll (Washington County) Employees received compensation …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Killawog Fire District – Controls Over Financial Operations (2013M-111)
… of this reserve fund. Furthermore, even if this money was reserved, the current unrestricted, unappropriated …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111