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Sullivan 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)
… Town officials adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and ski area officials have not developed policies or … Town officials adequately monitored ski collections and the issuance of season passes and lift tickets …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Hubbardsville Fire District - Board Oversight (2018M-107)
… Properly establish its capital reserve fund and obtain voter approval prior to issuing $150,000 in debt. Require … Officially establish the capital reserve and obtain voter approval prior to issuing debt. Maintain perpetual …
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)
… Based on the District’s outstanding tax certiorari liability of approximately $1.8 million, the District has an unfunded liability of approximately $873,000 as of July 31, 2019. … officials did not adopt a multiyear financial plan to address future unexpected revenue shortfalls or unanticipated …
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)
… that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) …
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)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash disbursements for the … Albany County. The Company contracts with the Town to provide fire protection services to its residents. Revenues for 2013 totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Special Accidental Death Benefit – State Police Plan
… compensation benefits being made due to your death; and Your Social Security benefit. The salary used to …
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
… on future payrolls. Should a member wish to repay the loan with a lump sum payment, he or she should contact our Call … only have to report a single loan deduction for members with outstanding multiple NYSLRS loans. Payments from that …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsOpinion 2001-11
… -- Powers and Duties (of individual on behalf of private corporation doing business with fire district not relevant … and Sales (assistant fire chief as stockholder of corporation doing business with fire district) GENERAL … fire department who owns more than 5% of the stock of a corporation would not have a prohibited interest in contracts …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Comptroller DiNapoli Releases Audits
… its oversight responsibilities related to the application for and supervision of BitLicenses. Specifically, DFS did not … The Department of Health (DOH) is responsible for governing and regulating the business and practice of … York State. DOH’s Bureau of Vital Records is responsible for administering the Electronic Death Registration System …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… still too many communities struggling with chronic budget strain," said DiNapoli. "Looking to the future, local …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases Municipal Audits
… of Monticello , Newstead Fire Company , City of Peekskill and the Town of Warrensburg . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Opinion 94-4
… of the officer whose action gave rise or origin to a claim may be executed by a signature stamp affixed with the … that, with certain exceptions not applicable here, no claim against a town may be paid unless an itemized voucher … by the officer whose action gave rise or origin to the claim" that he or she approves the claim and that the …
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
… Pension Fund that were intended for her late mother, who died in 1983. "From the day her mother died, Pearlann MacVittie tarnished her memory by stealing … New York State and Local Retirement System. Lola Martin died on September 10, 1983. MacVittie failed to notify the …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000Section 8 Housing Choice Vouchers – Federal Funding and New York
The Section 8 Housing Choice Voucher HCV program Assistance Listing Number ALN 14871 was created by the Housing and Community Development Act of 1978 and is administered by the United States Department of Housing and Urban Development HUD
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… [read complete report – pdf] Audit Objective Did the Eagle Mills Fire District No. 1 (District) Board of Fire Commissioners (Board) monitor financial activity, … We expanded our scope back to January 1, 2019 to review the Annual Financial Reports (AFR) filing status and required …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136Steuben County – Financial Management (2025M-127)
… 2014 to review fund balance and reserve balances reported in annual financial reports. Understanding the Audit Area A key measure of a county’s financial condition is its level … 31, 2024, the County maintained unrestricted fund balance in the general fund totaling $103.4 million (48 percent of …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through April … District officials did not properly record and account for all of the District’s capital assets. As a result, the … did not have a specific person who was responsible for tracking capital assets and ensuring that capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23State Comptroller DiNapoli Releases Municipal & School Audits
… disable 34 unneeded network user accounts that had last login dates ranging from July 2021 to July 2023. Officials … as actual expenditures. The supervisor also did not account for payroll-related liabilities, maintain proper cash …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-audits