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

… numbers to the Board and no one compares canceled check images to the Board-approved abstracts. Key Recommendation …

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

Lindenhurst Union Free School District – Credit Cards (2016M-179)

… Purpose of Audit The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with the District’s policies for the period July 1, 2014 through October 31, 2015. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179

Town of Saranac – Town Clerk Operations (2019M-33)

… recorded, deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did not: Record all collections received in a timely and accurate manner. Deposit all … Key Recommendations Record receipts for all collections received in the Clerk’s software in a timely and accurate …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33

Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)

Pennellville Volunteer Firemans Association Inc Financial Operations 2015M144

https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015m

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… internal controls over selected financial operations for the period January 1, 2013 through August 31, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2015 total approximately $3.3 million. Key Findings District officials used bid specifications for a purchase that may have created ambiguity as to whether …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

Willsboro Fire District – Financial Controls (2014M-156)

… and an appointed Treasurer acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156

LaGrange Fire District – Board Oversight (2014M-127)

… from the Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an … ensure that the District does not enter into any contract in which an officer or employee has a prohibited interest. … independent audit of the District’s records is completed in a timely manner. Ensure that the Treasurer is a duly …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127

Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)

Pine City Volunteer Fire Department Inc Financial Activities 2017M140

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activities

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

Watervliet City School District – Fiscal Stress (2014M-149)

… 1, 2011 through March 31, 2014. Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. … Watervliet City School District Fiscal Stress 2014M149 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

Comptroller DiNapoli Releases Municipal Audits

… revenues and water and sewer rates were not sufficient to cover anticipated expenditures. Town of Easton – Sales Tax … duties related to cash receipts and the justices do not provide oversight of the clerk’s work. City of Mount … or employees. In addition, the board spent $8,500 for travel that may not have been for official library business. …

https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Carroll , Cortlandville Fire Department , Town … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Carroll Cortlandville Fire Department Town of …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1

DiNapoli Releases Year-End and April Cash Reports

… a detailed analysis of the Financial Plan in the coming weeks." Overall PIT collections in April were almost 20 …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reports

Collection of Electronic Waste Fees

… Conservation (Department) properly collects all fees and surcharges due to the Environmental Protection Fund … fee. The Department is required to deposit all fees and surcharges into the Fund. The Department collected a total of $371,000 in registration fees from 116 manufacturers, eight collectives, and 84 …

https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-fees

XIV.5 Employee Award Programs – XIV. Special Procedures

… should be aware of in planning for employee award programs and the requirements of the Office of the State … Comptroller (OSC) for approving payment for these types of programs. This section addresses Cash and Non-Cash awards associated with all merit award programs including longevity awards, performance awards, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programs

State Comptroller DiNapoli Releases Municipal Audits

… and the town's 2018 tentative budget complies with the property tax cap levy limit. Islip Housing Authority – Cash … not seek routine competition for services provided by an insurance agency that was paid $86,013 during the audit … College officials need to improve safeguards over personal, private and sensitive information on college …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits

Divorce – New Career Plan

… benefits are marital property and subject to equitable distribution. “Equitable distribution” is the division of … Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash …

https://www.osc.ny.gov/retirement/publications/1515/divorce