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Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… Determine whether the Board provided adequate oversight and management of the Town hall capital project. Key Findings … However, it did not prepare an itemized project budget and did not appropriately monitor the project. As a result, … costs. Key Recommendations Approve an initial project cost and itemized capital project budget including all anticipated …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… Findings From August 1, 2011 through November 30, 2017, the recreation attendant (attendant) did not remit Department … OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly … public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… complete report - pdf] Audit Objective Determine whether the Town Assessors are properly administering select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling approximately … exemptions lacked supporting documentation necessary for the Assessors to determine that the building was essential to …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… officials cannot assure taxpayers that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentBorder City Hose Company – Financial Oversight (2025M-39)
… officers provided adequate oversight of Company operations to ensure financial activities were properly recorded and … Instead, certain officers hindered the Treasurer’s ability to perform his fiscal responsibilities by designating … In July 2024, the former Director/Chief pleaded guilty to misapplication of property (an A misdemeanor) and was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Town of Oxford – Procurement (2024M-88)
… competitive process when purchasing goods or services, as required by New York State General Municipal Law (GML) …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGreenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Greenville Fire District #1 is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The … and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) Auditors have … the 2019-20 budget materially complies with the provisions of the Fiscal Agent Act. However, they identified issues …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationVested Retirement Benefit – Special 20- and 25-Year Plans
… birthday. The Benefit Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of disability … your option selection up to 30 days after your disability application is approved, or up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of disability … your option selection up to 30 days after your disability application is approved, or up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – New Career Plan
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several options, all of which will …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionOpinion 88-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of regulations, orders and rules) -- Villages …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 92-41
… St Comp No. 81-196, p 209; 17 Opns St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). We are not aware … vehicular access to the properties within the district ( cf . Town Law, §176[14], authorizing fire districts to … of the purpose for which a fire district is established ( cf . 31 Opns St Comp 1975, p 115, concluding that a fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: LIRR On-Time Performance Falls Short
… report also found that performance deteriorates during the morning and evening peak periods when demand is the greatest. … or terminated as other Penn Station trains during the morning peak. Trains departing Penn Station between 6:00 p.m. …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortEnglish Language Learners Programs
… Objective To determine whether the State Education Department is adequately overseeing whether school districts are … To determine whether the State Education Department is adequately overseeing whether school districts are …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… bathrooms at the 172-unit Auburn Family Residence (Brooklyn) were supposed to finish in Dec. 2018, but that was … replacement project at the Park Slope Women’s Shelter (Brooklyn) was put on DHS’ capital plan in March 2015 but work … to the stairway, heating system, and roof at the Willow Ave. Men’s Shelter (Bronx) was added to the capital plan in …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixOpinion 90-19
… members of the company. This is in reply to your letter concerning the relationship between a village and its fire … Concerning the relationship between a village and its fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-19