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Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. … provides fire protection and other emergency services to approximately 10,000 residents, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… financial condition and claims auditing function for the period July 1, 2012 through June 30, 2014. Background … 5,860 students. Budgeted general fund appropriations for the 2014-15 fiscal year totaled approximately $143.9 … did not report to the Board or prepare written reports for the Board showing the results of claims audits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Audit The purpose of our audit was to examine the Town’s parking violation enforcement activities and review the internal controls over the parking ticket collection process for the period January 1, … Court with two Justices. The Court’s 2015 revenue from parking tickets was $81,365. Key Findings The Town had 6,900 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… the State, distinct and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, … card policies. Obtain and attach proof of attendance at conferences for each authorized District traveler and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Ordinary Death Benefit – Article 14 Benefits
… you are on the payroll; or While you are on an authorized medical leave for up to two years (which may be extended for … or Within 12 months of the last date you were receiving salary, provided you were not otherwise gainfully employed … of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitOpinion 88-22
… aid the town has included plans for two small parks with boat launching ramps for the purpose of increasing the …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Alton Fire District , Village of Tivoli , Village of … “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 Alton Fire District Village of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… All Domestic Relations Orders (DROs) are subject to review and acceptance by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your Benefits information and the appropriate publication for the member’s tier and … NYSLRS pensions are considered marital property and may be divided when a marriage ends Draft a DRO Overview …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateTaxable Travel
… years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections … to reimbursement for expenses to travel from his home (or rental vehicle pick-up location) to his work area, as these … in particular, by recording and reporting personal use of rental vehicles. Ensure employees reimburse the State for the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelGeorgetown Fire District – Board Oversight (2014M-264)
… Fire District is a district corporation, distinct and separate from the Town of Georgetown and Madison County, in which it is located. The District is … Key Findings The Board did not ensure that complete and accounting records were maintained, that bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264City of Rye – Boat Basin Fund (2013M-289)
… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … a six-member City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population of approximately … fund balance and reserves as a financing source from 2014 through 2016, the more than $1 million in total appropriated fund balance went unused. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109City of Binghamton – City Operations (2015M-280)
… May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 … City officials have established a capital assessment fee to help offset the cost of water debt issued, they have … retirees in a cost-effective manner. Discuss with the City attorney the possible establishment of a sewer capital …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Village of Gowanda – Procurement (2013M-175)
… obtained bids and quotes in accordance with the Village’s procurement policy, and verify that they were receiving the … Ensure that Village officials comply with the adopted procurement policy and approve contracts awarded through the … Village of Gowanda Procurement 2013M175 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Village of Spencer – Financial Condition (2013M-119)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common Council. The City’s … to reduce the deficit in the general fund. Require the Mayor to prepare a realistic budget based on prior year’s … plan to reduce the outstanding debt. Require the Mayor and Commissioner to prepare periodic and timely reports …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Town of Chautauqua – Fiscal Stress (2013M-220)
… 1, 2012, through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … Town of Chautauqua Fiscal Stress 2013M220 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… funds, which are impermissible. Key Recommendation Refrain from making gifts of public funds to employees or retirees. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… portfolio of public and private equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerOpinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- … Whether the cost of an improvement for an extension to an existing town water …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1