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Kortright Rural Fire District – Financial Activities (2022M-51)
Determine whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls over financial activities to safeguard assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kortright-2022-51.pdfOverlapping Real Property Tax Rates and Levies - FAQs
… Overlapping Real Property Tax Rates and Levies Frequently Asked Questions: What information … to do regional analyses. What information does the Tax Rates table present, and how can it be used? The Tax Rates table shows real property tax rates imposed in cities, …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsState Agencies Bulletin No. 1577
… Purpose To provide the Division of Homeland Security and Emergency Services instructions for processing the 2014-2015, 2015-2016 and 2016-2017 PEF OFPC Uniform Maintenance Allowance. … Specialist title series at the Office of Fire Prevention and Control (OFPC) in the Division of Homeland Security and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1577-2014-2015-2015-2016-and-2016-2017-uniform-maintenance-allowanceSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… repay the $30,000 he stole for private vacations revealed in an audit and investigation by State Comptroller Thomas P. DiNapoli. Brown, 54, of Tupper Lake, pleaded guilty in Franklin County Court last week to grand larceny in the third degree, a Class D felony, and is expected to be …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Town of Barrington , Village of Homer , Plattekill … "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 Town of Barrington Village of …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Columbia County , Orleans County , Rutland Fire District , Village of Walden and Washington County . "In … today announced his office completed audits of Columbia County Orleans County Rutland Fire District Village of Walden …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… , City of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and … surcharges to the Department of Motor Vehicles. Town of Wright – Financial Operations (Schoharie County) The board … City of Lackawanna Town of Willing and the Town of Wright …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively.” Niagara County – Golf Course Financial Operations (2015M-308) County officials did not establish accountability over golf course sales. Consequently, golf course sales were not all recorded in the electronic …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company . “In today’s fiscal climate, budget … to reduce outstanding debt. Sir William Johnson Volunteer Fire Company – Controls Over Financial Activities (Fulton … City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… not maintain accurate and consistent capital asset records to ensure district assets were monitored and safeguarded. … properly captured. Adequate oversight of disbursements, bank transfers and bank reconciliations were not achieved. … and bank transfers were made without review or approval and $1,035 in management fees were incorrectly …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Activities (Erie County) Auditors determined that 101 credit card purchases totaling $22,100 did not have original … in grant money to use for personal expenses, pay off credit card debt and make loan payments. He pleaded guilty to … from two to 60 days after receipt instead of within 24 hours. In addition, there were five instances totaling $2,089 …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli Honors Community Leaders During Lunar New Year Celebration
… hosted a reception in celebration of Lunar New Year on Thurs., Jan. 30 in Brooklyn, New York. Photos of the … has always had a passion for helping others. She serves on several community boards. Honoree Sharon Lee, acting … President Katz’s Communications Director, she worked on several key initiatives, including the redevelopment of …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationVolunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters. General Municipal Law 12 … Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersDiNapoli: Many Homeless Shelters in Poor Condition
… Many of the state’s homeless shelters outside New York City are in … problem affecting communities in virtually every corner of the state,” DiNapoli said. “Despite our best efforts, there … even squalid – shelters that pose a real danger to the health and safety of families and individuals that have …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionOpinion 95-32
… together with a security agreement from the depositary bank or trust company (General Municipal Law, §10[3][a],[b]; … must provide that the collateral is being pledged by the bank or trust company as security for the deposits or … government, they must be delivered in a form suitable for transfer, or with an assignment in blank to the local …
https://www.osc.ny.gov/legal-opinions/opinion-95-32State Comptroller DiNapoli Releases Municipal Audits
… auditors examined, village officials purchased goods and services totaling $141,269 from 27 vendors without obtaining … resolutions. Livonia Joint Fire District – Fire Truck Funding and Purchase (Livingston County) The board was … more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsOmnibus Technical Corrections
… for indigent legal services with the State Comptroller. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/omnibus-technical-correctionsFire Island Union Free School District – Leave Accruals (2015M-289)
… July 1, 2014 through August 31, 2015. Background The Fire Island School District is located in the Towns of … Fire Island Union Free School District Leave Accruals 2015M289 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Employer Contribution Calculation
… or System) on the basis of rates determined on known salaries from the prior fiscal year rather than on an estimate of salaries from the incomplete current fiscal year. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/employer-contribution-calculationAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); Highway Law Section 284 Fire Districts – Town Law Section … 177 Counties – County Law Sections 369, 575, 577, and 600; Highway Law Sections 127 and 133(5); and Social Services Law …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-function