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Bainbridge Fire District - Board Oversight (2018M-252)
… Board reviewed the Treasurer’s reports on a monthly basis and reviewed all claims before payment. Although the Treasurer’s financial records and reports accurately and properly accounted for all financial activities, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252South Otselic Fire District – Financial Activities (2022M-169)
… report – pdf] Audit Objective Determine whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District … Determine whether the South Otselic Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Former West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… The former Deputy Clerk-Treasurer of the Village of West Carthage, Kaytlin Ennis, was arraigned yesterday … in conducting this arrest.” Ennis began working for West Carthage in October 2018 as Deputy Clerk-Treasurer and … 2024 because of poor performance. When discrepancies in West Carthage’s payroll were uncovered during an audit by …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageCoeymans Hollow Fire District – Board Oversight (2021M-211)
Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-2021-211.pdfHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… when someone without check-signing authority does not compare canceled checks images to the list of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Thurston Fire District – Financial Activity (2016M-430)
… ensured that financial activity was properly recorded and reported and that District money was safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Thurston in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430State Comptroller DiNapoli Releases Audits
… the issues identified in the initial audit report. NYC Department of Transportation — Street Construction-Related Permits (2020-N-6) The NYC … roadway construction permits that cover activities such as street openings, sidewalk construction and installation of …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… the Board could not provide evidence that it met the legal requirements to establish reserves for those moneys. … Office. Key Recommendations Confer with the District’s legal advisor about seeking reimbursement of previous gifts …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsFishers Island Ferry District – Financial Operations (2016M-156)
… Ferry District is a component unit of the Town of Southold in Suffolk County. The District was created in 1947 by an act of the State Legislature, known as the … did not ensure that goods and services were procured in compliance with statutory bidding requirements and the …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Opinion 91-8
Whether the secretarytreasurer of a fire district would have a conflict of interest if he or she were to purchase bonds to be issued by the district
https://www.osc.ny.gov/legal-opinions/opinion-91-8Additional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… and Social Security Law, you may receive service credit for your unused, unpaid sick leave days at retirement. … a year after separating from service. The additional credit is determined by dividing your total unused, unpaid sick leave days, which cannot exceed 165, by 260. Credit for your unused sick leave at retirement cannot be …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jOpinion 94-7
… of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… and indicates its approval by affixing each member’s signature on the warrant and on each attached invoice; …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248State Comptroller DiNapoli Releases Municipal Audits
… to ensure that all collections were accurately accounted for, and discrepancies could be promptly identified. As a … a total of $40,253, and did not document the rationale for the process that was followed. Village of Port Jefferson … These findings were referred to outside law enforcement for review. Village of Sherman – Treasurer’s Cash Receipts …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2002-13
… to fund the fire department softball, billiard and bowling teams, and to pay for expenses for the department's annual … may be used to pay expenses of softball, billiard and bowling teams of the fire district fire department, and … treasurer may be used to pay expenses of softball billiard and bowling teams …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Application for Refund of Excess Contributions (RS5195)
To apply for the refund of excess member contributions, NYSLRS Tier 1 & 2 members (and Tier 3 & 5 Police and Fire Retirement System members who are non-contributory), who voluntarily contribute, use form RS5195.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5195.pdfGreenville Fire District #1 – Board Oversight (2014M-376)
… July 10, 2014. Background The Greenville Fire District #1 is a district corporation of the State, distinct and separate … Town of Greenville, located in Greene County. The District is governed by an elected five-member Board of Fire … not provide budget status reports to the Board and there is no independent oversight to ensure that completed bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376City of Hudson - Payroll and Accrued Leave (2020-14)
Determine whether City officials ensured employees’ salaries and the amounts withheld for benefits were accurate.
https://www.osc.ny.gov/files/local-government/audits/pdf/hudson-2020-14.pdfTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure … 1, 2012 through July 8, 2013. Background The District is a district corporation of the State, distinct and separate … an audit of the District’s records by an independent public accountant and Verify the applicability of the wording …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsApplication for Performance of Duty Disability Retirement (RS6047-A)
For NYSLRS correction officers and security hospital treatment assistants who are covered by Chapters 653 and 722 (RSSL) to apply for a performance of duty.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6047-a.pdf