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Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… and reported and that Company moneys were safeguarded for the period January 1, 2013 through May 31, 2014. … fiscal year is $406,500. Key Findings The District has a debit card which was used to pay expenditures directly from the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… Island (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … Island Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… CMIA interest liabilities paid by either the Federal Government or the state to the … lost value (e.g. investment earnings) of funds. A federal interest liability (which the Federal Government pays to the … CMIA interest liabilities paid by either the Federal Government or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesVillage of Silver Springs – Water Accountability and Billing (2015M-139)
… through April 6, 2015. Background The Village of Silver Springs is located in the Town of Gainseville, Wyoming … Village of Silver Springs Water Accountability and Billing 2015M139 …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Town of Oneonta – Town Clerk (2021M-59)
… Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted … Determine whether the Town of Oneonta Town Clerk properly recorded deposited and remitted Clerk fees in …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andTown of Niskayuna – Water Operations (2013M-328)
… our audit was to review the Town’s internal controls over water operations for the period January 1, 2012 through March … residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key Findings … little oversight of the Receiver of Taxes and Assessments’ water function duties. The Comptroller did not record …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… adequately segregated. The Board did not approve customer account adjustments. The Board did not perform an annual …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Opinion 90-57
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service … award program for the volunteer firefighters of a village fire department is subject to mandatory referendum in one or …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Death Benefits
… us as soon as possible. Survivors can report the death of a member using our online death report form or they can … Ordinary Death Benefit If you have at least one year of service credit and die while in active service, and your death is not the result of an on-the-job accident, your beneficiary may be entitled …
https://www.osc.ny.gov/retirement/members/death-benefitsArea #1 – IT Policy – Information Technology Governance
… the risk that data, hardware and software systems may be lost, damaged or compromised by unauthorized or inappropriate … given to certain individuals when there is a breach of the security of the system as it relates to private information. … with an encryption key that has also been acquired: (1) Social Security number; (2) driver’s license number or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyDiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 … a variety of other purposes. Identity thefts have surged in New York over the past decade, but reported arrests and … Identity thefts in New York surged during the pandemic with more than 67000 …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Bellport , … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of Bellport Berkshire …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli and AG Schneiderman Announce Sentencing in Theft of Over $274,000 in State Pension Benefits
… Retirement System issued to his deceased mother, Fay Eletz. Eletz’s father, Milton Eletz, was a New York State … elected to receive reduced monthly benefits so his wife, Fay Eletz, would continue to receive benefits after his death …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-theft-over-274000-state-pension-benefitsAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS retirees. Many of the … retiree or beneficiary, you will press #2 from the main menu to find the information you're looking for. … a customer service representative. To return to the main menu. To end the call. 6 – Forms — If you want forms mailed …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceState Agencies Bulletin No. 2117
… the SFS blackout period ends. AC-230s AC-230s submitted to reverse the overpayment in PayServ will continue to be … deposited payroll check the AC230 will not be processed to reverse the paycheck in PayServ until the corresponding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… quarterly, and annual financial statements prepared on a cash basis include: Combined Statements of Cash Receipts, … Balances for all funds of the State, by fund group Notes to the Financial Statements Combining Statements of Selected … information provided includes, but is not limited to: Governmental Funds Combined Statements of Cash Receipts, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsDiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… White’s mother retired in 2000, she elected to receive her pension benefits in full until her death. When White’s mother died in 2017, the death was … to be made to an account that White jointly held with her mother. As a result, from 2017 until NYSLRS learned of …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Issued To: New York State Chief Fiscal Officers of Counties, Cities, Towns and … expenditures will be classified by functional unit based on the type of project being undertaken. Enterprise funds … following overview is based on information provided by the State Legislature and by the Department of Transportation: …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-program