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Performance of Duty Disability – Forest Rangers Plan
… (Chapter 437 of the Laws of 2016). If you are applying for disability benefits due to heart disease, your … you are in service. Notice of Occurrence To be eligible for this benefit, you must file an application for a performance of duty disability retirement benefit …
https://www.osc.ny.gov/retirement/publications/1864/performance-duty-disabilityCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund balance that was not used. The …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementGreene County – Court and Trust Funds (2014M-294)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Genesee County – Court and Trust Funds (2014M-322)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … The County Clerk did not maintain up-to-date court and trust fund records. The County Commissioner of Finance did …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Finding We identified …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Columbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 through January 1 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Jefferson County – Court and Trust Funds (2022-C&T-6)
… be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court … circumstances, funds from estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Pompey Hill Fire District – Financial Management (2021M-136)
… establish and manage the capital reserve fund, establish a written reserve fund policy or adopt a written multiyear capital plan. In addition, annual update documents (AUDs) were not filed … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Neither the Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: … authority in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy … of financial operations. Implement corrective action to the CPA management letter recommendations. Village …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… was deceased. As a result, we did not refer this matter to law enforcement. Key Recommendations Work to seek recovery of … Ensure claims are supported, audited and approved prior to payment and monitor the Treasurer’s work. Obtain an annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Hurley – Transfer Station Collections (2024M-132)
… without detection. For example: The amount of municipal waste collected, as recorded by the transfer … invoiced by the hauling company, which equates to the Town of Hurley (Town) collecting approximately $51,800 less in … collection procedures that did not address segregation of incompatible duties with respect to safeguarding …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Alden – Town Clerk/Tax Collector (2024M-106)
… and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106City of Lockport – Independent Audit Services (2014M-238)
… services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the … through December 31, 2012. Background The City of Lockport is located in Niagara County and has a population of … and procedures when procuring audit services because they did not use a request for proposal (RFP) process to …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Town of Genesee Falls – Fiscal Stress (2013M-146)
… 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The … The highway fund’s financial condition has diminished in recent years because of revenue shortfalls, and the Board … However, because the general fund is directly impacted by borrowings from the highway fund, it is even more …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Lyons Falls – Financial Management (2013M-393)
… the Treasurer provided to the Board did not include an estimate of fund balance remaining at year end, which helps …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Bombay – Justice Court Operations (2015M-208)
… The Town of Bombay is located in Franklin County and has a population of approximately 1,360. The Town is … of the clerks responsible for receiving, recording and reporting cash receipts, and did not compare manual cash receipt records to the bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Village of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and has a population of approximately 1,800. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… areas, including education, mental health services, and online safety, where action could be taken to help prevent … We must continue to confront hate and bigotry in all its forms so our friends and neighbors can live without the fear … amplified by both anonymous and public figures —be it online and on the campaign trail—are fueling this dangerous …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsSouthampton Union Free School District – Financial Management (2024M-43)
… transfers to reserves, totaling $21.6 million, to stay within the statutory surplus fund balance limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43