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Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
Determine whether Cayuga County Soil and Water Conservation District (District) officials adequately safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-118.pdfSea Breeze Fire District – Board Oversight (2018M-269)
Determine whether the Sea Breeze Fire District (District) Board provided adequate oversight of the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/sea-breeze-district-2018-269.pdfAndes Joint Fire District – Financial Activities (2020M-158)
Determine whether the Andes Joint Fire District (District) officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/andes-joint-fire-district-2020-158.pdfMajor Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
Major Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
https://www.osc.ny.gov/files/local-government/publications/excel/arradistrict.xlsPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… 1.2 million active and retired State, local government and school district employees, and their dependents. In 2017, NYSHIP …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programRetiree Annual Statement
… Annual Statement provides a year-end summary of your pension payments for the last calendar year, including the … and taxes. It also gives you an explanation of the pension payment option you chose at retirement. Mailed … or write NYSLRS. Benefit Amount Base Benefit Your total pension benefit amount before credits, deductions and taxes. …
https://www.osc.ny.gov/retirement/retirees/retiree-annual-statementArlington Fire District - Purchasing (2018M-43)
Arlington Fire District - Purchasing (2018M-43)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-arlington-district.pdfHamlin Morton Walker Fire District – Financial Management (2023M-67)
audit, hamlin morton walker, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamlin-morton-walker-fire-district-2023-67.pdfAccounting and Reporting Manual for Fire Districts
Fire District Accounting and Reporting Manual
https://www.osc.ny.gov/files/local-government/publications/pdf/arm-fds.pdfChautauqua Utility District – Banking (2017M-121)
Chautauqua Utility District – Banking (2017M-121)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-special-district-2017-chautauqua-utility.pdfOpinion 93-18
… referendum on program for fire company in fire protection district) VOLUNTEER FIREFIGHTERS -- Service Award Program … by a fire company located within a fire protection district in the town, unless the proposal has been approved … by a fire company located within a fire protection district in the town. The authority and procedures for …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… accepting payments from multiple residents who wished to pay their water bills. The joint investigation and forensic … paid her personal New York State Electric & Gas (NYSEG) bill with Village funds resulting in the Village paying over … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations or by …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… one property owner’s payment to another. She spent the funds on, among other things, social outings with friends and … her term expired in 2021. She was arraigned in Oneida City Court before Judge Michael J. Misiaszek and is due back in court on Nov. 10. The charges filed in this case are merely …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… The Department’s revenues and expenses for the 2011 fiscal year totaled approximately $65,000 and $53,000, respectively. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overState Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… Comptroller Thomas P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. announced the … The case is being prosecuted by the Westchester County District Attorney's office. Rose's scheme was exposed by …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsDiNapoli Releases Municipal Audits
… Probation Department , Town of Java and the Virgil Fire District . “In today’s fiscal climate, budget transparency … is incurring excess costs for producing water. Virgil Fire District – Internal Controls Over Financial Operations …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsDiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… State Comptroller Thomas P. DiNapoli, Franklin County District Attorney Craig Carriero and the New York State … from 2013 to 2019 and currently is the Willsboro Fire District Treasurer, as well as the Clerk/Tax Collector for …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairOrange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the District’s budget process for the period … reserves and the Board applied operating surplus funds to its reserves, which was not included in the budget. Key … reasonableness and accumulate only those funds necessary to fund planned purchases. … Orange Lake Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, … 2012, to February 4, 2013. Background The Apalachin Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Conesus No. 1 Fire District – Internal Controls (2014M-46)
… of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded. Our audit covered the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46