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Fishers Island Waste Management District -- Purchasing (2015M-292)
… The purpose of our audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through … for 2015 total $610,540. Key Findings The District’s purchasing policy does not require the use of competitive … District officials did not always comply with the purchasing policy by obtaining written quotes for purchases. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292South Butler Fire District – Audit Follow-Up (2020M-155-F)
… or use reserve funds. Fund balances and real property tax levies were higher than needed to fund operations. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fSales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, … (Report 2020-S-40 ). About the Program The Department of Taxation and Finance (Department) is responsible for … To determine the extent of implementation of the recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followOpinion 98-7
… (replacement of fire chiefs' cars); (acquisition of traffic signal control system) FIRE DISTRICTS -- Apparatus and Equipment (capital reserve fund to replace chiefs' cars) -- Appropriations and Expenditures … -- Capital Reserve Fund (creation of by fire district to replace chiefs' cars); (creation of by fire district to …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Quaker Street Fire District – Audit Follow-Up (2021M-96-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Quaker Street Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Quaker Street Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fTheresa Fire District – Audit Follow-Up (2021M-60-F)
… in the audit report Theresa Fire District – Board Oversight and Financial Management (2021M-60), released in August 2021. The audit determined the Board did not provide adequate oversight to ensure that … records or provide regular financial reports to the Board She also did not file required annual financial reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fTown of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… in the audit report Town of Tompkins Fire District – Board Oversight (2023M-33), released in June 2023. The audit determined the Board of Fire Commissioners (Board) did not provide adequate oversight of the District’s … in the audit report Town of Tompkins Fire District Board Oversight 2023M33 released in June 2023 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/18/town-tompkins-fire-district-audit-follow-2023m-33-fDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… The executive director of special education provider IncludED Educational Services pleaded guilty in Manhattan Supreme Court today to grand larceny charges … Thomas P. DiNapoli. Morton Kramer agreed to pay $418,000 in restitution as part of his plea agreement and is banned …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Officials of the Wyandanch Public Library in Suffolk County failed to … $6,900 and allowed the president to alter the time records of a family member employed by the library which resulted in … public library’s board did not provide adequate oversight of the work performed by an independent contractor who was …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… complete report - pdf] Audit Objective Determine whether the Board ensured that the District’s bank reconciliations were accurately prepared … we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankOpinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Powers and Duties (execution of fire district … Whether the secretarytreasurer of a fire district would have a conflict of interest if he or …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Information Technology Governance Security Self-Assessment
The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.
https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdfOpinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (authority to dissolve a lighting district); (authority of corporation to sign petition to dissolve district); … Whether a lighting district comprised wholly of corporate and nonresidentowned property and for which …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15CUNY Bulletin No. CU-714
… to receive a July 2021 Increment or Increment Code Update based on information available as of the date the … step’ on the same salary schedule. Increment Code Update Processing OSC will automatically update the increment code on the inserted row for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsOpinion 90-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (medium of payment - postdated checks) REAL PROPERTY TAX LAW, §924; … should return a postdated check tendered as payment of real property taxes by a taxpayer or retain the check for …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Truxton Fire District – Audit Follow-Up (2022M-123-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Truxton Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members who transfer or are promoted into an … title , the deadline to elect is within one year of the start date of your employment in an eligible title. New members …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… A former treasurer of an Ontario County fire company was arrested for allegedly … Grand Larceny. “Jill Havens allegedly betrayed the trust of the fire company and her community by diverting funds meant to protect the residents of Shortsville and surrounding communities to fund her …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000Saratoga County – County Bridge Maintenance (S9-13-7)
… Purpose of Audit The purpose of our audit was to determine whether … maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to … miles and has approximately 220,000 residents. The County is governed by a 23-member Board of Supervisors. The County’s …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Life Changes: Membership in a Nutshell
Understanding the benefits you are entitled to receive as a NYSLRS member is important step in planning your future.
https://www.osc.ny.gov/files/retirement/publications/pdf/1878-membership-in-a-nutshell.pdf