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St. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Rockland County – Budget Review (B6-13-22)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are … totaling $96,000,000 to liquidate the cumulative deficit in the County’s general fund for the fiscal year ending … that the significant revenue and expenditure projections in the County’s proposed budget are reasonable. The proposed …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Utica City School District – Financial Condition (2013M-341)
… period July 1, 2011 through March 31, 2013. Background The Utica City School District is a small city school district whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board … Utica City School District Financial Condition 2013M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Town of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. Background The Town of Forestport is … $44,158 for the sewer fund. Key Findings The Board needs to improve its budgeting practices and enhance its oversight …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Purpose of Audit The purpose of our audit was to review selected Village … supporting two of the six payments to an office supply store. The Deputy Treasurer could not explain these … purchase cards, set applicable credit limits, provide dollar limits for purchases, describe the types of purchases …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… to examine the Library’s controls over cash disbursements and procurement for the period July 1, 2012 through June 30, … The Board also did not provide guidance for goods and services not required to be competitively bid. Therefore, … payments totaling $33,750. Key Recommendations Audit and approve all claims, other than those exceptions …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Newark School District Public Library – Board Oversight (2014M-54)
… audit was to review the Board of Trustees’ oversight of Library operations for the period July 1, 2011 through August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected members governs the Library and is primarily responsible for the general …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… January 1, 2011, to November 30, 2012. Background The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was established … Amsterdam Housing Authority Claims Processing and Related …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… failure to establish policies and procedures regarding driving while intoxicated (DWI) administrative fees has …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsLackawanna City School District – Financial Condition (2014M-119)
… Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises … million. Key Findings For the last four years, the Board and District officials consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hicksville Water District – Competitive Quotations (2013M-233)
… the security system, and service the air-conditioning and heating system. The remaining 10 vendors in our sample …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Trustees of the Freeholders and Commonalty of the Town of Southampton (Trustees) in 1686. The Patent granted the … water, marshland and common areas located in the Town of Southampton, Suffolk County (Town). The Trustees comprise … Town of Southampton Board of Trustees of the Freeholders and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mCredit for Previous or Military Service – State University Police Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Please note that … Service 1 You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1823/credit-previous-or-military-serviceComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General … stolen over $100,000 in pension payments from the New York State and Local Employees Retirement System intended for his … and I will continue our partnership to protect the state pension system from theft and abuse.” According to …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionOpinion 92-53
… Comptroller is not required to approve a distribution formula adopted by the county. You state that a county … pursuant to Tax Law, §1262(c), of the new distribution formula which is outlined in county's resolution. Initially, … approval is required of the county's new distribution formula, we note that section 1262(c) provides that when …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 99-1
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement … assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned a nonforfeitable … 219(f): (1) The assets of a service award program for volunteer firefighters must be held in trust. (2) A service …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… charging Graycelia Cizik, 64, a resident of Polk County, Florida, with the crime of Grand Larceny in the Second … arrested by agents of the Polk County Sheriff’s Office in Florida and extradited to Albany County to face the charge. … and State Comptroller DiNapoli thank the Polk County, Florida Sheriff’s Office and the Albany County, New York …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overCost-Saving Ideas: Evaluating Solid Waste Collection Options
… Whether your municipality provides garbage collection services directly or by contract with a private company, citizens must receive the highest quality of service for the lowest possible cost. To determine if your community’s …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent … Mutual Aid Association of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases Audits
… million for facilitated enrollment through the premium rates. However, despite the magnitude of these payments, DOH …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits