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Town of Chautauqua – Fiscal Stress (2013M-220)
… and 2012 fiscal years. Consequently, the general town-wide unrestricted fund balance declined from $450,949 at January … shortfalls become known. Implement a plan to eliminate the unrestricted fund balance deficit. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Perth – Conflict of Interest (2024M-142)
… disbursements. Key Findings A Board member was the sole proprietor of an automotive company that did … business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the prohibited conflict … had an obligation to pay. Although the Supervisor, who is a member of the Town’s Board of Ethics, had concerns with …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and to determine whether the District’s computer system was … methods when purchasing goods and services not subject to competitive bidding. The District did not enter into …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Opinion 88-49
… of Barber , 198 Misc 135, 100 NYS2d 668, affd 278 App Div 600, 101 NYS2d 924, 278 App Div 727; 103 NYS2d 661; Kingston Associates v La Guardia , 156 Misc 116, 281 NYS 390, affd 246 App Div 803 285 NYS 19; Rappel v Roberts , 79 Misc 2d 201, …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Ordinary Death Benefit – Special 20- and 25-Year Plans
… of service since last joining PFRS, and your death occurs: While you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are receiving workers’ compensation or other …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Alton Fire … , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Beach Volunteer Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsTown of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget transparency … County) The board does not provide adequate oversight of the company’s financial activities. The treasurer withdrew …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Groton …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… Fund (Fund) and the Fire and Police Pension Association of Colorado (FPPA) filed against the directors of The Boeing … Fund Fund and the Fire and Police Pension Association of Colorado FPPA filed against the directors of The Boeing …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329City of Rye – Boat Basin Fund (2013M-289)
… of administrative services could be improved. In 2000 and 2001, the City contracted with an outside vendor to analyze … Basin fund. Although the cost allocation was updated in 2001, it has not been updated since that time. The City … 2013, using the last cost allocation methodology in 2001 and the City’s actual costs for each of the five years. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289City of Amsterdam – Records and Reports (2013M-266)
… the City’s accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The … June 30 and the City generally prepares and files its AUD in conjunction with the annual independent audit of the … audit, or filed the annual update document (AUD) for the 2011-12 and 2012-13 fiscal year. The annual financial …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… not formally adopt the 2014 budget and the proposed 2014 tax levy exceeded the statutory limit. At the end of 2013, … financial records. Calculate the District’s statutory tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess tax levy to reduce the tax levy for the 2015 fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Town 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 … source from 2014 through 2016, the more than $1 million in total appropriated fund balance went unused. The Board did … flow analysis. While certain water operations are tracked in the Town’s accounting software, separate fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Village of Gowanda – Procurement (2013M-175)
… if they received the correct State or County contract pricing. The Board’s failure to ensure that Village officials … they were receiving the correct State and County contract pricing, resulted in the Village incurring higher costs than … is receiving the appropriate State and County contract pricing. …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Richland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s general fund checking account and commingled with the District’s other funds. An …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Opinion 95-22
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's … Benevolent Association may not expend foreign fire insurance tax moneys to purchase exercise equipment for use …
https://www.osc.ny.gov/legal-opinions/opinion-95-22XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to … payments processed against the wrong purchase order when funds are still active. Paying against the wrong … The purpose of this section is to provide guidance to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-order