Search
Pittsfield Fire District – Board Oversight (2016M-305)
… State, distinct and separate from the Town of Pittsfield, in Otsego County. The District is governed by an elected … for retaining supporting documentation for charges on each credit card bill. Provide oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Cost-Saving Ideas: School District Auditing – Audit Committee
… The audit committee assists and advises the board on issues relating to the district’s internal and external … qualifies Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeState Agencies Bulletin No. 2003
… is to advise agencies of the combining of the Garnishment Notification Reports (NBEN744, NBEN745 and NBEN746) into one report NBEN744. Affected Employees: … NBEN744 report has been renamed: Employee Report of Child Support, Bankruptcy, Creditor Garnishments and Federal Levies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsAlternative and Out-of-Service Death Benefits – State Police Plan
… your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of … ten years of credited service, but you have not retired, and you die less than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of … years of credited service, but you have not yet retired, and you die less than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsBecoming a Participating Employer – What Every Employer Should Know
… Being part of NYSLRS allows municipal employers to offer workers … NYSLRS staff will help you get started with what you need to know to work with NYSLRS, including enrolling members … that an employee may purchase, which would increase their pension benefits. The amount of the deficiency depends on …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Gaylor Jr., 41, of Olean, was charged with Grand Larceny in the Second Degree, two counts of Forgery in the Second Degree and Official Misconduct in Cattaraugus … pay for personal expenses. Gaylor Jr. is due back in court on February 14. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentBest Practices – Information Technology Contingency Planning
… of transporting data offsite). The policy should also address how the organization will periodically verify that … the organization should have a written agreement with the vendor that clearly describes the expectations for … issued a Records Advisory entitled Using a Data Storage Vendor 1 that describes what should be included in a data …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. is a not-for-profit organization incorporated in 1952. The Company, … paid bills, wrote checks, and made ATM cash withdrawals for personal purposes with no oversight. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in Rensselaer County. The Village is governed by a Village … rights to users of the Village’s financial software based on their job descriptions while ensuring they cannot be …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1State Comptroller DiNapoli Releases Municipal Audits
… board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims … not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card … review progress in implementing the recommendations. Based on limited procedures, it appears that the town has made …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019.The … Chautauqua County – Court and Trust The records maintained by the director of finance were generally up-to-date and …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 266
… prior to July 18, 2001. Bank branches at the Empire State Plaza in Albany will be required to continue cashing New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksOpinion 88-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … LAW, §72-h; VILLAGE LAW, §1-102(2): It appears that a village should obtain special legislation prior to … pursuant to section 72-h. January 12, 1988 Bernard I. Kunert, Esq., Village Attorney Village of Warwick …
https://www.osc.ny.gov/legal-opinions/opinion-88-1City of Olean – Budget Review (B17-1-3)
… the significant revenue and expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the City took appropriate action on our recommendations in the … budget review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Asylum Seeker Spending Report
… for emergency spending related to people seeking asylum in the United States. The FY 2027 Executive Budget provides … of New York had recorded expenditures of $1.47 billion in Fiscal Year (FY) 2023, $3.75 billion in FY 2024, $3.02 billion in FY 2025 and $1.10 billion in FY …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportOversight of Selected Fiscal Aspects of Homeless Shelter Services
… (DHS) has adequate controls over the contracted homeless shelter contract procurement and rate-setting processes, and whether current contracted shelter rates are reasonable. Our audit covered the period … through May 30, 2017. Background Governed by a “right to shelter” mandate, New York City (City) provides temporary …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesOpinion 2001-5
… and Duties (authority to offer rewards) TOWN LAW §176(31); GENERAL MUNICIPAL LAW §91(1): A fire district may offer a … rewards in connection with other matters. 1982 Opns St Comp No. 82-242, p 302 is superseded to the extent … Volunteer Firefighters' Benefit Law §5[1]; 2000 Opns St Comp No. 2000-20, p 53; 1992 Opns St Comp No. 92-41, p 105; …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5State Comptroller DiNapoli Releases Municipal & School Audits
… monitor capital project activity. Because the board relied on an engineering firm and a financial advisor to manage … districts was unfairly paid for by taxpayers not living in or receiving benefit from these water districts. The board … records or include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0