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Watervliet City School District – Fiscal Stress (2014M-149)
… fund balance to be maintained, resulting in the need to issue revenue and tax anticipation notes to meet cash flow … activity to ensure that capital project expenditures do not exceed authorized amounts. Develop a multiyear plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Village of Hempstead – Budget Review (B17-7-6)
Village of Hempstead Budget Review B1776
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6City of Elmira – Financial Condition (2017M-90)
… and unassigned fund balance that totaled $1.8 million at the end of 2013 declined to a deficiency of more than $1.6 million at the end of 2015. State aid revenue was not appropriately …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Village of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key … accounts. Annual financial reports were not filed with OSC for the 2011-12 through 2013-14 fiscal years. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Town of Mount Morris – Justice Court (2012M-129)
… to known liabilities. One Justice failed to close his bank account as required when he resigned. Key … of Court liabilities and comparing them with reconciled bank balances) on a monthly basis. Promptly investigate and … to OSC JCF. Take action to close the former Justice’s bank account and any unidentified moneys in the Justice’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Brushton – Fiscal Oversight (2014M-235)
… during the audit period without prior Board audit and approval. The Board did not annually audit or cause an audit … payments for claims only after the Board’s audit and approval. Annually audit or cause an audit of the …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… March 20, 2015. Background The Town of North Collins is located in Erie County and has a population of approximately 3,500. The Town is governed by … the Towns financial transactions for the period November 1 201 …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99City of Olean Housing Authority – Board Oversight (2016M-93)
… does not have a written agreement with the brokerage firm that assists the Director in managing the Authority’s … Enter into a written agreement with the brokerage firm specifying, among other things, the services to be provided by the firm and the consideration to be paid by the Authority. …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… many people bought tickets or attended all fund-raising events. Key Recommendations Require that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… 1, 2013 through February 5, 2015. Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization … Jamison Road Volunteer Fire Company Inc Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Fire Department is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, … Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies for cash … from the Treasurer. Audit claims and include a resolution in the Board meeting minutes that specifies the claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialClyde Fire Company – Controls Over Financial Activity (2015M-072)
… The President did not appoint a three-member audit committee to review the Treasurer’s work during the audit … at each monthly meeting. Ensure that the President appoints three individuals to the audit committee to review and approve bills prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Schodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… [read complete report – pdf] Audit Objective Did the Schodack Landing Fire District No. 1 (District) Board of Commissioners (Board) … Period January 1, 2024 – August 31, 2025 Understanding the Audit Area An effective audit of claims is often the last … Did the Schodack Landing Fire District No 1 District Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… New York State Police today announced the arrest of MICHAEL KLEIN, the former treasurer of the Mahopac Volunteer … returns. Manhattan U.S. Attorney Preet Bharara stated: “Michael Klein repaid the trust his fellow volunteer … Indictment unsealed today in White Plains federal court *: Michael Klein was first elected treasurer of the MVFD in …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportState Comptroller DiNapoli Releases Audits
… registration card and entrusts the Department of State (DOS) with issuing registration cards. The Act also requires … which identifies the employment goal, services that will be provided to help achieve that goal, and how progress will be measured. A prior audit, issued in March 2022, found …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsApplying for Previous or Military Service Credit – Career Plan
… To receive credit for any type of previous or military service, send a written … our Member & Employer Services Bureau. Please include as much information as you can about the period of employment for which you are …
https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – New Career Plan
… To receive credit for any type of previous or military service, send a written … our Member & Employer Services Bureau. Please include as much information as you can about the period of employment for which you are …
https://www.osc.ny.gov/retirement/publications/1515/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Non-Contributory Plan with Guaranteed Benefits
… We will determine your eligibility to receive the credit and any cost involved. Requesting credit for your previous …
https://www.osc.ny.gov/retirement/publications/1513/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Police and Fire Plan
… To receive credit for any type of previous or military service, send a written request (which must be received … retirement benefit will be processed more quickly if your service credit is in order. Records we need to verify your … leave the payroll, you must make payment within 30 days of notification. Page updated 3/13 …
https://www.osc.ny.gov/retirement/publications/1512/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Regional State Park Police Plan
… credit for your previous public employment as early in your career as possible ensures that: If there is a cost, … will be processed more quickly if your service credit is in order. Records we need to verify your service will be more … benefit, you must request this credit while you are on the payroll of a participating employer. If you receive a …
https://www.osc.ny.gov/retirement/publications/1867/applying-previous-or-military-service-credit