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Town of Webb - Ski Collections (2018M-188)
… 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 reconciled by ski area officials due to the …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Hubbardsville Fire District - Board Oversight (2018M-107)
… inventory records and reconcile to physical inventories on hand. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Fort Edward Union Free School District - Financial Condition (2019M-245)
… financial plan that is annually updated. Continue to explore options to provide for revenue enhancement, cost …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Salem Central School District - Purchasing (2019M-105)
… adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… was to examine internal controls over cash disbursements for the period January 1, 2013 through February 28, 2014. … Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of …
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. … 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)
… not properly identify and report all confirming purchase orders to the Board. The Treasurer did not supervise an … report to the Board all instances of confirming purchase orders. Discontinue the practice of allowing the Treasurer's …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Town of Deerpark – Budget Review (B6-13-18)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18West Hempstead Union Free School District – Financial Condition (2016M-116)
… the District’s financial condition for the period July 1, 2014 through February 29, 2016. Background The West Hempstead …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Village of Suffern – Budget Review (B6-16-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … accumulated deficit in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. Local Finance … are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Special Accidental Death Benefit – State Police Plan
… If you die under circumstances that permit payment of the accidental death benefit, your surviving spouse will also … (age 23, if they are students). The Benefit This benefit is a pension equal to your salary at the time of your death … be at least: The full wage you would have earned in the highest grade-step of your position; or The wage that would …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… would have been payable to a police superior officer or a fire officer, if you were in the highest grade-step of a …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitLoan Payroll Deductions – Legacy Reporting
… a notification is sent to the employer through Retirement Online giving the amount to be deducted from the member’s … (and make additional payments) through their Retirement Online member accounts . Reporting Loan Payments Employers … outstanding loan. We will notify you through Retirement Online when to change the loan deduction amount so members …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… Thomas P. DiNapoli’s Fiscal Stress Monitoring System has designated 27 municipalities across the state as fiscally … system in 2013. "Although the number of local governments designated as fiscally stressed has declined noticeably, … years, DiNapoli noted that 117 municipalities have been designated as fiscally stressed at least once during the …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases Municipal Audits
… Fire District – Controls Over Financial Activities (Oneida County) The treasurer generally maintained adequate financial … them. Village of Ellenville – Information Technology (Ulster County) Village officials have not restricted access … by town officials. ### For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , Village of Ellenville , Village of Harriman , … their money is being spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Public Library , Town of Great Valley , Town of Le Roy , Village of Monticello , Newstead Fire Company , City of … an annual audit of the clerk’s records. Town of Le Roy – Purchasing (Genesee County) The board reviewed each … Public Library Town of Great Valley Town of Le Roy Village of Monticello Newstead Fire Company City of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Opinion 94-4
… is otherwise precluded pursuant to law (30 Opns St Comp, 1974, p 21; see also General Construction Law, §110). Thus, … stamp upon his or her docket books (30 Opns St Comp, 1974, supra), but that, because of the specific requirement …
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 … Division 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-290000Steuben County – Financial Management (2025M-127)
… million. The general and road funds are primarily funded by sales tax (general fund only), State and federal aid and …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127