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Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… through February 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Opinion 90-6
… after corporate grantor) -- Social Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and Duties (acceptance of gift on condition that public facility be named … of express statutory authority, may not be limited by acceptance of a conditional gift (see Belden v City of …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Area #1 – IT Policy – Information Technology Governance
… documents. 5 Online Banking – Before a local government or school begins processing financial transactions online, it … and other information stored on local government or school computers, at any time and without notice). It should … define the devices covered (e.g., local government or school owned or personally owned), procedures for reporting …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyFinancial Data: How can we submit a data request?
… customers to discuss requests. … Financial Data How can we submit a data request …
https://www.osc.ny.gov/local-government/data/financial-data-how-can-we-submit-data-requestComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… Grand Larceny in the Second Degree as a Crime of Public Corruption, a class B felony, and Grand Larceny in the Second … fully committed to our joint efforts to fight public corruption." Village of Croton-on-Hudson Police Chief Russel … throughout this process and investigation." "Public corruption is a crime that hurts all of us," Scarpino said. …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and 2013. Village of Clinton – Financial … records were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… also determined that the board did not properly plan for the funding of and spending from reserves. In addition, … city appears to have budgeted sufficiently for termination salary payments for the 2020-21 fiscal year, auditors caution the city that its …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Bolton Fire District , Town of Deer Park , East Bloomfield Fire District , East Bloomfield-Holcomb Fire Department , City of …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Willsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity was properly recorded and … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… of our audit was to examine internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Gardiner Fire District – Length of Service Award Program (2013M-265)
… of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award Program … through January 29, 2013. Background The Gardiner Fire District is located in the Town of Gardiner in Ulster County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265West Albany Fire District – Credit Card Purchases (2017M-15)
… through December 31, 2016. Background The West Albany Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Board members - governs the Town. The Lake Hadlock Park District, which was created on October 21, 1976, has 349 parcels which are assessed a special district tax to pay for the District’s maintenance and improvements. The District’s 2011 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Hammond Fire District – Board Oversight (2024M-151)
… that it received sufficient monthly financial reports to effectively monitor financial operations throughout the … (Town Law) Section 176-e which requires each Board member to complete fiscal training in a timely manner. One Board … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Unified Court System Bulletin No. UCS-176
… Purpose To inform agencies of the processing of the 2011 Prepaid … added to the employee’s earnings and reflected on the 2011 Form W-2 (Wage and Tax Statement). OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-199
… Purpose To inform agencies of the processing of the 2013 Prepaid … for tax withholding purposes, and reflected on the 2013 Form W-2 (Wage and Tax Statement). OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-199-prepaid-legal-service-benefit-unified-court-system-ucs