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Laurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Clarence Fire District – Purchasing (2016M-297)
… a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The District is … does not require the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding … quotations or used RFPs for eight of the 10 purchases from 2015 that we reviewed. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Fire Department , Germantown Fire District , Town of New Albion , City of New Rochelle , Village of Port Dickinson and the Town of … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsEmployee Qualifications, Hiring, and Promotions
… MTA has established controls over the interagency movement of employees and if there are opportunities for improprieties … The resulting eligibility lists are provided to the NYC Department of Citywide Administrative Services (DCAS), which … their non-operating titles mirror MaBSTOA and MTA Bus, education and experience requirements at Transit, MaBSTOA, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsThurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial activity was properly … properly recorded and reported. Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Fiscal Stress Monitoring System Results for Municipalities - Three Year Review
This report examines and summarizes notable trends in the fiscal scores of all New York counties, cities, towns and villages regardless of their fiscal year end
https://www.osc.ny.gov/files/local-government/publications/pdf/threeyearsfsms0916.pdfUnified Court System Bulletin No. UCS-95
… Purpose To notify the Unified Court System of the change in eligibility for payroll … and Municipal Employees Background At the request of the Unified Court System, OSC will modify Deduction Code 300 to … To notify the Unified Court System of the change in eligibility for payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainContract Submission System Guide for Public Authority Users
… Welcome to the New York State Contract Submission System (CSS) The CSS is a secure application which allows State … authorities to submit contracts and contract amendments for prior approval or filing to the Office of the State … The Contract Submission System is a secure application which …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… a district corporation of the State, distinct and separate from the Town of Virgil, and located in Cortland County. The … ensure there were proper controls over cash disbursements or ensure the Treasurer was performing her duties properly. … because it is not reviewing monthly bank statements or bank reconciliations, the Board cannot verify if it is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329South Otselic Fire District – Financial Activities (2022M-169)
… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Upstate Transportation Authorities Suffer Revenue Plunge
… upstate areas of New York State. 1 Combined, the Capital District Transportation Authority (CDTA), the Central New York Regional Transportation Authority (CNYRTA), the Rochester-Genesee Regional Transportation Authority (RGRTA) … Authority 1,127,983 13,005,600 23,841,188 $285,933,000 Rochester-Genesee Regional Transportation Authority 1,176,332 …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeOpinion 94-6
… 83-13, p 14; see also Rysaka v Board of Education of Union Free School District No. 6, 126 Misc 622, 214 NYS 264). …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Glossary
… reporters of abandoned property to report penalty free and, in some instances, holders who have filed in the …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… County District Attorney Kristyna Mills and New York State Police Superintendent Steven G. James announced. “Public … My thanks to District Attorney Mills and the State Police for their partnership in ensuring justice is served in this case.” “We are grateful to the Office of the New York State …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageOpinion 2000-3
… whether the establishment or extension is subject to prior approval of the State Comptroller. You ask whether a … pursuant to Town Law, §194(3), even though prior approval of the establishment or extension by the State … for that type of district. 1 If the State Comptroller's approval is required and is granted, a further order …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Blasdell , Town of Cambria , Town of Canaan , … Company , Town of Lincklaen , Sempronius Fire Company and the Ulster County Department of Social Services Preschool and … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… Club” by depositing them into his own personal bank account. He also transferred over $3,000 in funds from the … cash withdrawals of over $5,000 from the Snowdrifters’ bank account without authorization or a corresponding …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitResponse to Human Trafficking
… Program Human trafficking is recognized in two main forms—sex and labor trafficking, defined as the use of force, … 10-D of the New York State Social Services Law created a framework for serving survivors of human trafficking in New … survivors are receiving services designed to address the physical, financial, and emotional trauma resulting from …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… Premium Outlets and stole cash from barbecue and pancake breakfast fundraisers. Mason’s wife, Victoria … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftControls Over Selected Expenditures
… to innocent victims of crime and their families in a timely, efficient, and compassionate manner; to fund direct … (FRE) services. In addition to these services, OVS awards grants to VAPs that serve crime victims. OVS is a payer of … Account and receives federal funding for compensation and grants from the Crime Victims Fund, which was established by …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expenditures