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Town of Galen – Financial Management (2014M-341)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight and management of financial … the operating funds that financed them and does not budget to fund reserves, and several reserves have not been properly … oversee and monitor the operations and finances relating to the provision of Town ambulance services. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… As a result, payments were made for unsupported, duplicate and/or improper claims. Village officials did not: … the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the charges of … to detect and prevent the approval and payment of duplicate claims. Periodically review and determine the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Philipstown – Financial Management (2024M-100)
… they plan to initiate corrective action. Appendix C includes our comments on issues raised in the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100What to Report – Legacy Reporting
… Note: Do not take contributions from any overtime that is not reported. Continue to report normal salary. Public safety overtime* Payment for cafeteria plans Deferred … payments *As of July 1, 2019, public safety overtime that is paid by a public entity and meets other requirements must …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … purchases because they did not complete the required tax exemption forms or file for proper refunds. Stockbridge …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… Bovina Fire District Fund Balance 2015M138 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Emerging Manager Definition and Life Cycle
… professionals Firm’s principals have years of experience working in the strategy and with each other … Has sufficient full-time staff with tenured industry experience Mid & Late Is a well capitalized firm that shows …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… Comptroller Thomas P. DiNapoli announced today that he has appointed Nelson Sheingold as Counsel to the Comptroller, to take effect in early March. He will … Comptroller Thomas P DiNapoli announced today that he has appointed Nelson Sheingold as Counsel to the Comptroller to …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerTown of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Free School District 30. The audits will be conducted in response to multiple requests his office received related to approval of the Green Acres Mall project in Hempstead. “The Green Acres project has … related to approval of the Green Acres Mall Project. There is no timeline for the completion of the audits. For access …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectWellsville Central School District – Financial Management (2017M-159)
… period July 1, 2013 through April 19, 2017. Background The Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, … Wellsville Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … Background The Village of Fairport Urban Renewal Agency is an independent public benefit corporation that was … million. Key Findings The Board manages the Agency as if it is a department of the Village of Fairport Office of …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Ordinary Death Benefit – Special 20- and 25-Year Plans
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility requirements and your death is not attributable to an on-the-job accident. The ordinary … you were not otherwise gainfully employed or retired during that period. The Benefit This benefit is equal to …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitService Retirement Benefit – State Police Plan
… 57 before completing 20 years of service. Filing You must apply for retirement with the Office of the State Comptroller 15 – 90 days before your retirement date. To apply for retirement, sign in to your Retirement Online … Account Summary’ area of your Account Homepage and click “Apply for Retirement.” You can also apply by mail by …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitStay Informed – Special 20- and 25-Year Plans
… consultation . Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook for quick tips and updates on a variety of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… Thomas P. DiNapoli today announced the arrest of Dennis Snow, the treasurer of the LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in the … accountable for his actions.” DiNapoli’s office found that Snow allegedly made unauthorized transfers, withdrawals and …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… Fund. Titarchuk previously served the Fund as Director of Absolute Return Strategies. “Anastasia’s talent and varied …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerOpinion 2010-3
… DISTRICTS: Fire Protection Contracts (cost of debt service of fire company as part of "definite sum"); (not … loss or damage to fire equipment, and premiums for insurance coverage against such loss or damage (1989 Ops St … from the New York State Emergency Services Revolving Loan Account ("Account') for such purchases ( see Budget Report on …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 88-26
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing construction of building by town for State Police use) NEW YORK CONSTITUTION, ART. VIII, §2; EXECUTIVE … the construction of a building for use by the State Police on land owned by the State so long as the town retains …
https://www.osc.ny.gov/legal-opinions/opinion-88-26