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West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial activity was properly recorded and … a six-member Board of Directors, contracts with the Town to provide fire protection services to the Town’s western …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … Inc. provides fire protection and emergency services to the Town of Lumberland in Sullivan County. The … in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct operations, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … in the Village of East Aurora in Erie County. According to the bylaws, a 13-member Fire Council is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. Background The Wilton Water and Sewer Authority is an independent public benefit … established by the State Legislature to serve residents and commercial entities with water and sewer services. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Franklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … Findings The District appropriated fund balance annually to help finance budgeted appropriations, but only a portion was actually used to finance operations. The Board and District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Fabius-Pompey Central School District – Information Technology (2016M-237)
… Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Kings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over its fuel inventory … accountability and there were no written procedures to provide guidance to employees. Officials did not reconcile fuel pump readings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over tenant rents … The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by a seven-member … not adopt adequate policies for tenant rent collections to ensure that payments were safeguarded. Incompatible …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company officials ensured that cash receipts … one compared the bank statements and canceled check images to the Board-approved vouchers to verify that all disbursements were approved and paid to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… Purpose of Audit The purpose of our audit was to review payments in lieu of health insurance coverage for … the Town of Oyster Bay in Nassau County and provides water to about 8,800 customers. The District is governed by an … by $37,179. District officials do not require participants to certify on an annual basis that they are still eligible to …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Canandaigua City School District – Procurement of Professional Services (2015M-133)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2013 … only after soliciting competition. Provide guidance as to how competition should be solicited for professional …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mState Police Bulletin No. SP-151.1
… requests to obtain authorization forms may be directed to Jennifer Merritt at (518) 436-0120 or j [email protected] . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsPartial Lump Sum Payment – Special 20- and 25-Year Plans
… covered under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible members can choose to receive a partial lump sum payment (PLS) at retirement. To be eligible, … including the taxability of a PLS payment, read Partial Lump Sum (PLS) Payment at Retirement — For Eligible …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentState Comptroller DiNapoli Releases Municipal & School Audits
… County – Financial Condition The North Chautauqua County Water District (district) board, county legislature and other … from 2019 through 2022; did not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works … district or documented plans to establish a water district near these improvements; therefore, it provides no benefit to …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… with State Comptroller DiNapoli and industry leaders. PDF Version Highlights In 2019, New York City’s arts, …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… sending phony prescription records for reimbursement to Medicaid and the New York State Health Insurance Program … was arraigned in Nassau County District Court. “Thanks to our joint efforts with law enforcement, Mr. Davis’ … be returned,” DiNapoli said. “This serves as a warning to those who might consider health care rip-offs. I thank …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudOpinion 94-11
… The district may, however, expend funds pursuant to Town Law, §176-d if the anniversary celebration of the … fire department's anniversary. You refer in your letter to a prior opinion of this Office (1981 Opns St Comp No. … of a fire district could expend district funds to conduct an anniversary celebration of the district. We …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … were not itemized and receipts were not provided to show that purchases were for valid district expenditures. …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … do not provide adequate oversight of court operations to ensure moneys are accounted for accurately. Additionally, … accounting records, present accurate financial reports to the board or provide adequate oversight of the clerk to …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-audits