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State Agencies Bulletin No. 1157
… March 16, 2012, the Governor signed legislation creating a new Tier 6 that applies to employees joining a retirement … by the Unified Court System and enrolled in the NY State Employees Retirement System 7Y. The contributions … Plan Type and corresponding Tier 6 benefit plans are: New York State Employees Retirement System: (7Y) ERSBT6 Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1157-new-tier-6-benefit-structure-enrollment-following-retirement-systemsState Comptroller DiNapoli Releases Municipal Audits
… of Village of Massapequa Park , Orange County , Pine City Fire District No. 1 , Town of Porter , Putnam County , … court and trust funds and abandoned property. Pine City Fire District No. 1 – Board Oversight (Chemung County) Board … of Village of Massapequa Park Orange County Pine City Fire District No 1 Town of Porter Putnam County Village of …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… permissive referendum. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Town of Inlet , Village of Johnson City , Lake Ronkonkoma Fire District , Town of Louisville , Town of Princetown and … parking tickets dating back to 1986. Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (Suffolk … Town of Inlet Village of Johnson City Lake Ronkonkoma Fire District Town of Louisville Town of Princetown and the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Fire Protection in New York State: How Is It Provided in Your Community?
Fire Protection in New York State: How Is It Provided in Your Community?
https://www.osc.ny.gov/files/local-government/publications/pdf/fireprotection0317.pdfBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-bridgehampton-district.pdfPolice and Fire Membership Application (PF5022)
For NYSLRS employers to register a new Police and Fire Retirement System (PFRS) member.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5022.pdfDiNapoli: Tax Cap at Two Percent for 2019
… to State Comptroller Thomas P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, … The tax cap, which first applied to local governments in 2012, limits tax levy increases to the lesser of the rate … spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… to March 31, 2013. Background The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… through October 4, 2013. Background The Delevan Volunteer Fire Company provides services for the Village of Delevan in … document to guide annual operations. … Delevan Volunteer Fire Company Inc Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… which is governed by an eight-member Executive Committee/Fire Advisory Board per its bylaws, provides fire protection services within the Town and mutual aid to …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176State Comptroller DiNapoli Releases Municipal Audits
… exemptions totaling $52.1 million and identified issues with 21 exemptions. Sixteen exemptions totaling $738,693 in … (Onondaga County) Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and the Town of Guilderland in Albany County. The Board of Fire Commissioners (Board) consists of five elected members. … the bank reconciliations. … Rotterdam Princetown No 5 Fire District Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… District funds, which is not authorized by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where the Treasurer (the Chair’s spouse) is employed as a part-time sales … Discontinue the contract with the corporation in which the Chair has a prohibited interest. File the delinquent AUDs …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… ensured that financial activities were properly recorded and supported. Key Findings Department officials did not … ensure that financial activities were properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesTown of Putnam – Accounting Records and Reports (2022M-188)
… report – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) maintained … Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Graded Rates – Contribution Stabilization Program
… rate will increase/decrease by 1 percent in the direction of the System average rate. If the gap is less than 1 …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which … collected, recorded and deposited cash, processed payroll, made purchases and prepared abstracts and checks without … be implemented. Maintain complete, up-to-date and accurate accounting records. Ensure that an annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Copiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Overview – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims in school districts, counties, fire districts, libraries, towns and villages and pertinent …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview