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Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… sheets for entrance fees were not accurately completed. As a result, we were unable to determine whether employees …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Schodack Central School District - Extra-Classroom Activities (2019M-85)
… ECA records to ensure compliance with the Regulations. 62 of the 69 collections reviewed lacked adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Gloversville Public Library – Claims Processing (2014M-81)
… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the … School District. The Library received its charter as a school district public library from the State Board of … audited and approved. Key Recommendation Establish a claims processing policy and procedures to ensure that …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Honeoye Central School District – Payroll (2015M-277)
… Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston County. The District, which operates two school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Monroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179City of Lockport - Budget Review (B1-16-16)
… review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in the City's general, water and sewer funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Town of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Boylston – Procurement (2021M-56)
… Town of Boylston (Town) officials used competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use … Town of Boylston Town officials used competitive methods when procuring applicable goods and services …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Greenville Fire District - Fixed Assets (2019M-223)
… could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of equipment purchased during the audit period totaling over …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding today’s SEC proposed rule on climate disclosure. "Today's action by the SEC will provide investors with the robust climate disclosures that we have long advocated …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalNYC Schools Underreporting Bullying and Harassment
… by New York State Comptroller Thomas P. DiNapoli found the NYC Department of Education (DoE) was not doing enough to … of bullying, harassment and discrimination as required by the state’s Dignity for All Students Act (DASA). “It’s been … school officials report bullying and discrimination to the state, there seems to be confusion at the local level …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentDivorce – Police and Fire Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … specify otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … specify otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1511/divorceDivorce – Career Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … specify otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Article 14 Benefits
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, the Cash Refund Contributions …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – New Career Plan
… The New York State Court of Appeals has determined that … the division of marital assets between spouses after the marriage has ended. This division must be stated in the form …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1513/divorceMitchell-Lama Vacancies
… Preservation and Development (HPD) is ensuring that vacant apartments at Mitchell-Lama developments are filled timely. Our audit covered apartments that were vacant, and those that became vacant, in … co-op developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesOpinion 93-16
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, §217[f]) … to respond to fire alarms does not alter the periods when, in fact, the volunteer is ordinarily expected to be at work. …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 2000-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … The attorney should also recuse him or herself from any matter affecting his or her law firm, with those functions … services for private clients in relation to any matter before any town agency for which the town attorney …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22