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West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… the Treasurer by recording all financial activities in the Department’s financial software and preparing … did not enforce the limited financial provisions outlined in the Department’s rules and standard operating guidelines … and written purchasing policy related to disbursements. In addition, the Board did not adopt other financial policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDisability Retirement – When Employees Retire
… Member Name . Click Browse button to upload application. Fax to 518-474-3510 (Attn: Benefit Calculation and …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementOpinion 89-18
… opinion. PUBLIC OFFICERS AND EMPLOYEES -- Conferences and Training Schools (wages lost from regular job while attending required basic course of assessors' training) TOWN ASSESSOR -- Training (reimbursement for wages lost from regular job) … lost from his or her regular job while attending assessor training provided by the New York State Board of Equalization …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Comptroller DiNapoli Releases Municipal Audits
… County District Attorney’s Officer and resulted in the arrest of three other individuals. In December 2019, one …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… 31, 2012. Background The Town of Sullivan is located in Madison County and has a population of approximately 15,340. The five-member Town … Clerk properly performs all required duties related to her position as the Receiver of Taxes. Tax collections were …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267DiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… 2018. “Anastasia Titarchuk’s leadership and talents as a skilled investor are reflected in the success of our state’s pension fund,” DiNapoli said. … ago and earned a reputation for delivering results, making her an outstanding candidate for CIO. Through prudent …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundDiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… Slep and the New York State Police today announced the arrests of Ronda (Brundage) Kish and Marion Brundage for … 52, was its Secretary and First Assistant Chief. The arrests were the result of a joint investigation between … Slep and the New York State Police today announced the arrests of Ronda Brundage Kish and Marion Brundage for …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentComptroller DiNapoli Releases Municipal Audits
… Carthage Water Pollution Control Facility , City of Long Beach , Oneida Public Library , Village of Quogue and the … and online payments with approved abstracts. City of Long Beach – Budget Review (Nassau County) The significant revenue … Carthage Water Pollution Control Facility City of Long Beach Oneida Public Library Village of Quogue and the Shelby …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… insurance benefits provided by the town. Finger Lakes Community College – Credit Card and Travel Expenditures … uses their college credit card to automatically charge fees. Town of Rensselaerville – Real Property Tax Exemption … of assessed value, 97 exemptions (38 percent), valued at approximately $2.4 million in assessed value, lacked one …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0Selected Employee Travel Expenses
… advances in installments – similar to the payback of a loan. The track coach may have violated the Public Officers Law by employing his daughter as a volunteer coach … to pay for her travel with him and the team to local and national track events. Key Recommendations Monitor cash …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesComptroller DiNapoli Releases Municipal Audits
… elected town clerk and justice. Village of Atlantic Beach – Cash Disbursement (Nassau County) The board did not … that were inadequately supported. Village of Atlantic Beach – Payroll (Nassau County) Although department …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsSchuyler County – Court and Trust Funds (2021-C&T-1)
… Office. The County Clerk maintained a court and trust register as required, but it was incomplete and outdated. We … have been recorded in the County Clerk’s court and trust register but were missing from the register. The Surrogate’s Court Clerk was not maintaining …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1State Comptroller Releases School District Audits
… appropriations from 2016-17 through 2018-19, resulting in over $5 million in appropriated fund balance not being … officials are relying on the city council to approve a waiver to the city charter for the use of $10 million for … was used to process 510 financial transactions after her resignation. In addition, school officials did not adopt …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsOpinion 89-32
… a gravel pit from a corporation of which the treasurer owns more than 5% of the stock. Even if the treasurer does … of a gravel pit from a corporation of which the treasurer owns more than 5% of the stock. You state that the original … deemed to have an "interest" in that contract because she owns stock in the corporation (see General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-32City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… with periodic PILOT payment reports and assess penalties for late payments. CPIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectOpinion 88-67
… if the mayor's partner is hired independently of the partnership and is paid directly as an individual so that none of the compensation goes into the partnership. Nevertheless, the village's code of ethics … is deemed to have an interest in any contract of a partnership of which the officer or employee is a member …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Administration of Fellowship Leaves
… are awarded such leaves for authorized purposes and are in compliance with all applicable requirements. The audit … College, and Queens College) granted 665 fellowships at a cost of approximately $57 million during Spring 2007 … in CUNY's employ for the required 12-month period upon her return from leave. This instructor was paid $96,908 while …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesWhat Not to Report – Legacy Reporting
… of) Payments made in anticipation of retirement or as an inducement or incentive to retire Payments made in lieu of … PFRS (15 percent of regular salary) members Overtime which is paid by private, non-governmental entities Payments made … by Section 125 of the Internal Revenue Code and any regulation adopted pursuant thereto, any salary reduction …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportState Agencies Bulletin No. 2275
… Number in PayServ Employee’s Name in PayServ Reason Why SSN Not Verified. Reasons provided by SSA may include: … December 6, 2024 . For employees identified with a Reason Why SSN Not Verified of “ SSN not in file (never issued to … Security Number For employees identified with a Reason Why SSN Not Verified of “ Name does not match: DOB and gender …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reported