Search
State Comptroller DiNapoli Releases Municipal Audits
… of Kaser , Village of Lisle and the Village of Owego . "In today's fiscal climate, budget transparency and … spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and improved budgeting, continued reliance on fund balance to fund operations increases the risk of future deficits and … through 2017-18 budgets, however, $22 million was not used to fund operations. As a result, recalculated unrestricted …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0State Police Bulletin No. SP-98
… Purpose To provide the agency with procedures for processing the payment. Affected … directed to your Payroll Auditor. … To provide the agency with procedures for processing the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-98-2006-state-police-holiday-bonus-paymentPartial Lump Sum Payment – En-Con Police Officers Plan
… Eligible Police and Fire Retirement System members can choose to receive a reduced … if you are eligible for PLS, we will send you a special Option Election Form so you can choose a PLS payment along with the …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentTuition Assistance Program – New York College of Health Professions
… Advanced Asian Bodywork, and Massage Therapy. For the 2016-2017 academic year, the school enrolled 554 students. … of Interest Tuition Assistance Program - CUNY York (2016-T-1) Tuition Assistance Program - Fordham University (2016-T-2) … To determine whether New York College of Health …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsDiNapoli: Tax Collector Faked Her Personal Tax Payments
… a blatant violation of her public duty,” DiNapoli said. “I thank District Attorney Mary Rain and the St. Lawrence … partners in the Comptroller’s Office because they do such a thorough job investigating their cases, which makes … delinquent tax bills. DiNapoli’s audits and investigations have led to more than 90 arrests and $18 million in ordered …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… 2013. Background The Caledonia Fire Department is located in the Town of Caledonia in Livingston County, and is governed by a five-member Board of Directors. The Department reported …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialWest Seneca Fire District #6 – Financial Management (2013M-14)
… fiscal year was $617,920, which was financed primarily by real property taxes. Key Findings The Board failed to … The District also failed to claim over $121,500 in grant money awarded to it by the Federal Emergency Management …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Union Fire Company #2 Inc. – Financial Operations (2012M-205)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … May 15, 2012. Background The Union Fire Company #2, Inc. is a volunteer organization located in the Village of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to … as contracted by the District. The Department is operated in accordance with its by-laws, and is governed by a … all the Department’s cash receipts and disbursements in the online computerized financial software and preparing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overDivorce – State Police Plan
… — Contributions option (Tiers 2 and 3) and Five and Ten Year Certain options. The survivor benefit beneficiary …
https://www.osc.ny.gov/retirement/publications/1518/divorceState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … authority does not provide adequate cybersecurity training to employees. Village of Franklin – Fund Balance Management … Operations (Otsego County) Although water bills appear to be based on an appropriate method to ensure equity among …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… tuition. School officials provide the accounting firm with attendance and enrollment records but do not adequately … the school district reported four general fund reserves with balances totaling $39,891,644. Auditors compared the …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsProcurement Practices
… Objective To determine whether the State University of New York – University at Buffalo’s procurement and … funds are spent appropriately, are in the best interest of the State, and adequately safeguard against waste and … the Program The University at Buffalo (Buffalo) is one of the largest institutions within the State University of …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations … the Program The Department of Transportation (Department) is responsible for regulating the movement of oversize and … reliability of roads and bridges. A special hauling permit is generally used to move a single piece of equipment or …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followDivorce – Special 20- and 25-Year Plans
… pension payment option (Tiers 2 and 3); Five and Ten Year Certain pension payment options; Survivor’s benefit for …
https://www.osc.ny.gov/retirement/publications/1517/divorceEligibility, the Benefit and Filing – New Career Plan
… Tier 2 and 3 Members: You must have at least five years of service credit after July 1, 1973. You are eligible to … Tier 5 and 6 Members: You must have at least five years of service credit. You are eligible to retire with full … a reduced benefit between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingPartial Lump Sum Payment – Regional State Park Police Plan
… on or after April 1, 2008; Have been eligible to retire with a service retirement benefit for at least one year prior to your date of retirement; and Retire with a service retirement benefit (not a disability … Option Election Form so you can choose a PLS payment along with the standard retirement option you want for your …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Purpose of Audit The purpose of our audit was to determine whether Company … controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … Towns of Orangeville, Warsaw and Middlebury. The Company is operated in accordance with its by-laws which stipulate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Halcottsville Fire Department , Town of Rush , Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess , Livingston , Niagara , Oneida , … if Child Protective Services program improvements are needed or if certain initiatives or actions result in …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1