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Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
The Board must provide oversight to ensure financial operations are properly managed This includes ensuring comprehensive records are maintained duties are appropriately segregated or compensating controls implemented to safeguard funds and auditing records and reports to detect discrepancies
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent Fund (Buffalo TPF) [pdf] ; …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5The Economic Impact of the Great Outdoors
… with a specific outdoor activity. These include bug spray, coolers, general outdoor clothing (such as sweatshirts …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
EdwardsKnox Central School District Transportation State Aid and Reserve Funds 2016M151
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveSodus Central School District – Financial Management (2016M-392)
… of our audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. … Sodus Central School District Financial Management 2016M392 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Manhasset Union Free School District – Separation Payments (2016M-150)
… over the calculation and processing of separation payments for the period July 1, 2014 through February 29, 2016. Background The Manhasset Union Free School District is located in the Town of North Hempstead in Nassau County. … operates three schools with approximately 3,340 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150DiNapoli: Halfway Through the Year, Revenue Hole Persists
… of the Budget’s mid-year Financial Plan update and the official start of next year’s budget process in early … $8.8 billion in September, $922.3 million higher than the latest projections by the state Division of the Budget (DOB). …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsTrain On-Time Performance
… departs later than half the headway time), or is abandoned en route (i.e., skips any scheduled station stops or fails to … a train on time when it is not canceled or abandoned en route, and it arrives at the end terminal not more than …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceState Agencies Bulletin No. 734
… Purpose To inform the Department of Environmental Conservation of the procedure to return employees in the titles of Forest Ranger 1, 2 and 3 to the original … To inform the Department of Environmental Conservation of the procedure to return employees in the titles of Forest …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Town of Spencer – Disbursements (2025M-35)
… a thorough claims audit. For example, although the Highway Department received detailed invoices of individual … is diminished to taxpayers and residents. In addition, Highway Department employees circumvented the disbursements … $4,500 by using a credit account established with a local vendor who sold metal products without the Board’s approval …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Opinion 88-19
… and Duties (acceptance of gift to defray expenses of lawsuit) REFERENDUM -- Landfill (establishment of private … to hire an attorney for the purpose of commencing legal action to enjoin a private corporation from using property … officer or officers to institute, defend or appear, in any action or legal proceeding, in the name of the town, as in …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 95-26
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (investment of tax moneys by loan to fire department) INSURANCE LAW, §§9104, 9105: The Lawrence-Cedarhurst … Firemen's Benevolent Association may expend foreign fire insurance tax moneys to rent a meeting room if the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-95-26DiNapoli Urges Focus on Addressing Rural Challenges
… New Yorks rural areas feature sprawling open spaces extensive agricultural production and communities …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesPerformance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the amount of service you may have. Notice of Occurrence To be eligible for this benefit, you … or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: The Retirement …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… with the total dollar amount added to the printout, to DTF Treasury who will deposit the funds into the appropriate State bank account. Effective August 1, 2024, Treasury will only accept cash on a preapproved basis. Agencies must obtain preapproval by e-mailing Treasury[email protected] with the amount of the cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsProperty Tax Freeze Credit
… qualified New York State homeowners for increases in school and municipal taxes on their primary residences.To … homeowners must receive the STAR property tax exemption (i.e., the property must be the homeowner’s primary residence … located must comply with the New York State Property Tax Cap. In addition to complying with the Property Tax Cap, the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of City of Long Beach , Town of … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … State Comptroller Thomas P DiNapoli today announced his office completed audits of City of Long Beach Town of …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Town of Minerva – Payroll and Cash Receipts (2015M-342)
… the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, 2013 … Background The Town of Minerva is located in Essex County and has a population of approximately 810. The District is … overpaid herself $13,940 for unauthorized direct deposits and inappropriate withholdings for retirement and health …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Opinion 96-21
… 278 of the Laws of 1956 from Deputy State Comptroller Joseph J. Kelly). Town Law, §202-b(2) does not define what …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a member of the board of fire commissioners of a fire district may be provided health insurance through the State health insurance plan at the expense of either the …
https://www.osc.ny.gov/legal-opinions/opinion-91-44