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Midway Fire District – Internal Controls Over Financial Operations (2012M-210)

… separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners … District claims; however, the audit of some claims was not in compliance with Town Law. Although the Board approves …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that disbursements … by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check images to the Board-approved abstracts. Key Recommendation Segregate …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial

Oswego County – Transfer Station Cash Receipts (2015M-334)

… Oswego County Transfer Station Cash Receipts 2015M334 …

https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334

Hewlett Bay Fire District

… Purpose of Audit The purpose of our audit was to assess the District’s procedures for … Town of Hempstead in Nassau County, covers approximately 4.5 square miles and serves approximately 15,000 residents. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-district

Cortland County – Public Water Supplies (2016M-318)

… Cortland County is located in the southern tier of New York State and has a population of approximately 48,500. … to NYS DOH, officials did not provide documentation that all violations were corrected and one survey was not …

https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318

New York State Comptroller DiNapoli Statement on EPA Proposal to Roll Back Emission Standards

… into the atmosphere is economically backwards, hurting drivers' wallets and jeopardizing the competitiveness of the … Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2018/10/new-york-state-comptroller-dinapoli-statement-epa-proposal-roll-back-emission-standards

Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)

… bidding requirements when purchasing goods and services or entering into public works contracts that exceed bidding … the practice of preselecting vendors to provide goods or perform services for the District. Adopt policies and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158

Mechanicville City School District – Financial Condition (2017M-93)

… 2017. Background The Mechanicville City School District is located in the City of Mechanicville and part of the Towns … The District, which has approximately 1,330 students, is governed by a seven-member Board of Education. Budgeted … and capital plans. Ensure that the amount of fund balance is in compliance with statutory limits. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93

East Kingston Volunteer Fire Company – Financial Activities (2017M-191)

… of Audit The purpose of our audit was to evaluate the Company’s financial activities for the period January 1, 2013 … 31, 2015. Background The East Kingston Volunteer Fire Company provides fire protection services for the Town of … of five elected members and is responsible for the Company’s overall financial management. For 2014, Company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activities

Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)

… operations and financial practices of the Clerk’s office for the period January 1, 2016 through May 19, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131

Town of Cambria – Capital Projects Financing (2017M-161)

… Purpose of Audit The purpose of our audit was to review capital project finances for the period January 1, … for 2017 totaled $5.1 million. Key Findings The Board did not adopt a bond resolution before issuing a bond … project, 97 percent of which was not needed, and could have avoided incurring issuance costs of $8,150 and interest …

https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

… the additional benefit. Once you’ve opted in, you may not opt out of this benefit while enrolled in a 25-year plan. Note: …

https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-h

Ordinary Death Benefit – Article 14 Benefits

… 90 days of service and your death occurs: While you are on the payroll; or While you are on an authorized medical … The salary is limited by Section 130 of the Civil Service law. The first $50,000 of this benefit is paid in the form of … insurance, which is currently exempt from federal income tax. Your accumulated contributions are also payable to your …

https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefit

One-Year FAS – Police and Fire Plan

… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …

https://www.osc.ny.gov/retirement/publications/1512/one-year-fas

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)

… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, … Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity … OntarioSenecaYatesCayugaWayne Board of Cooperative Educational Services BOCES Multiyear Planning …

https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces