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City of Corning – Foreign Fire Insurance Funds (2017M-143)
… of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the period July 1, 2015 … annual statutory deadline date. … City of Corning Foreign Fire Insurance Funds 2017M143 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Dual Membership in NYSLRS – Divorce and Your Benefits
… NYSLRS administers two distinct retirement systems: New York State and Local Employees’ Retirement System; and New York State and Local Police and Fire Retirement System. If a member has a membership in one of the …
https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrsArea #11 – Physical Controls – Information Technology Governance
… of physical damage or access. The Information Technology Governance LGMG can be downloaded at … es/local-government/publications/pdf/information-technology-governance.pdf …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsNorfolk Fire District – Board Oversight (2022M-109)
Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/norfolk-fire-district-2022-109.pdfCost-Saving Ideas: Legal Requirements
… for cities, counties, towns, villages, school districts, fire districts, and town or county improvement districts. … of, and expenditures from, a capital reserve for fire districts, including voter approval requirements. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Comptroller DiNapoli Releases Municipal Audits
… and effectively." Cattaraugus County – Onoville Marina and Probation Department (2018M-32) Marina employees did not accurately record the number of … and reported the correct amount of corresponding sales. Marina employees did not issue duplicate receipts for all …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Candor Fire Company , Village of Coxsackie , Town of Easton , Town … is being spent appropriately and effectively.” Candor Fire Company – Controls Over Financial Activity (Tioga … today announced his office completed audits of the Candor Fire Company Village of Coxsackie Town of Easton Town of …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… , Town of Kortright , City of Poughkeepsie and Summitville Fire Company . "In today's fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Bethany , Bridgehampton Fire District , Town … them to carry over at the end of the year. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… or to the comptroller’s office. City of Gloversville – Parking Violation Operations (Fulton County) City officials … procedures for pursuing the collection of unpaid parking violations or set a benchmark for collection rates. … through April 2016, which represents 61 percent of total parking violations. The city could have collected an …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsCity of Troy – Budget Review (B22-5-7)
… if the City realizes revenues in 2023 similar to 2021 and 2022, could be overestimated by approximately $350,000. The … bargaining agreements will expire on December 31, 2022. When the agreements are settled, the City faces … Office of the State Comptroller City of Troy Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Opinion 89-23
… district, the state of New York, or the government of the United States and any agency or department thereof, either without …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 2003-5
… for paid firefighter) GENERAL MUNICIPAL LAW §208-b; RETIREMENT AND SOCIAL SECURITY LAW §363-d: The line-of-duty presumption in Retirement and Social Security Law §363-d does not apply to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Clarendon Fire Company – Financial Activities (2023M-50)
… transactions. The Treasurer was not trained or made aware of his financial reporting duties and requirements. Officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he … Recommendations Work to seek recovery of misappropriated funds from the Company’s insurance provider and consult with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Rapids Fire Company – Credit Cards (2023M-86)
… and enforce the Policy and bylaws. Ensure Company credit cards are only used by authorized users. Ensure credit card …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Johnsonville Fire District – Claims Processing (2017M-190)
… 1, 2016 through June 30, 2017. Background The Johnsonville Fire District is a district corporation of the State, … for payment is adequately documented. … Johnsonville Fire District Claims Processing 2017M190 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Tier Status – En-Con Police Officers Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July … 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by Article 11 …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusFlanders Fire District – Disbursements (2014M-199)
… 1, 2013 through March 31, 2014. Background The Flanders Fire District is a district corporation of the State, … before signing and sending them to vendors. … Flanders Fire District Disbursements 2014M199 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199