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Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… the District’s cafeteria operations were managed properly for the period July 1, 2014 through September 29, 2015. … Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsEast Moriches Union Free School District – Claims Processing (2016M-273)
… Purpose of Audit The purpose of our audit was to examine claims processing for … The claims auditor did not properly identify and report all confirming purchase orders to the Board. The Treasurer … Recommendations Properly identify and report to the Board all instances of confirming purchase orders. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Village of Suffern – Budget Review (B6-16-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s … 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/2016/04/20/village-suffern-budget-review-b6-16-8Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … funds as of December 31, 2008. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of Webb - Ski Collections (2018M-188)
… ski collections and the issuance of season passes and lift tickets. Key Findings The Board and ski area officials … should be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit period, 2,400 ski lift transactions that did not require payment were not …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Hubbardsville Fire District - Board Oversight (2018M-107)
… audit the Treasurer’s books and records or request to review budget-to-actual reports and bank statements. Properly establish its capital reserve fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Special Accidental Death Benefit – State Police Plan
… death benefit, your surviving spouse will also receive a special accidental death benefit for life. If your surviving …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… Eligibility If you die under circumstances that permit payment of the accidental death benefit, your …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitLoan Payroll Deductions – Legacy Reporting
… Once a loan has been approved and a check is sent to the member, a notification is sent to the employer through Retirement Online giving the amount to be deducted from the member’s salary on future payrolls. …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsOpinion 2004-2
… This opinion represents the views of the Office of the State Comptroller at the time … e.g., 1979 Opns St Comp No. 79-387, unreported). Instead, all that is required is that the board member receive a … interest in a contract prohibited by article 18 because at all times the board member was dealing with the county, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Opinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … adopt written internal policies and procedures governing all procurements of goods and services not required by law to … chief of a fire department who owns more than 5 of the stock of a corporation would have a prohibited interest …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Comptroller DiNapoli Releases Audits
… (2022-S-18) The Department of Financial Services (DFS) supervises and regulates the activities of more than … A prior audit, issued in January 2024, found that DFS was not adequately performing its oversight … for and supervision of BitLicenses. Specifically, DFS did not ensure compliance with the Department of Taxation …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… Monitoring System has designated 27 municipalities across the state as fiscally stressed. The list , which includes eight counties, eight cities and 11 … with fiscal years ending on Dec. 31, 2016. In New York, all counties and towns, 44 cities and 10 villages have a …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba … records were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it … to the board. In addition, the board did not ensure that all claims paid were proper district expenditures. Town of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba … records were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it … to the board. In addition, the board did not ensure that all claims paid were proper district expenditures. Town of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , Town of Le Roy , Village of Monticello , Newstead Fire Company , City of Peekskill and the Town of Warrensburg . "In … stressed or require an increase in taxes. Newstead Fire Company – Internal Controls Over Financial Activities (Erie … Valley Town of Le Roy Village of Monticello Newstead Fire Company City of Peekskill and the Town of Warrensburg …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Opinion 94-4
… The statement of the officer whose action gave rise or origin to a claim may be executed by a signature stamp … by a statement by the officer whose action gave rise or origin to the claim" that he or she approves the claim and … the statement of the officer whose action gave rise or origin to the claim must be made. Thus, it is our opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Comptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… She admitted that she had stolen benefits from the city of Buffalo Firemen's Pension Fund that were intended for her … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000