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Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure … 2014. Background The District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Barnard Fire Department – Financial Controls (2015M-134)
… December 31, 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is governed by a five-member Board of Directors, is affiliated with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Criminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… Purpose To determine the extent of implementation of the one recommendation included in our initial audit report, Criminal History Background Checks of Unlicensed Health Care Employees (Report 2016-S-65 ). … To determine the extent of implementation of the one recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialLivingston County Probation Department – Financial Operations (2016M-404)
… audit was to examine the Department’s financial operations for the period January 1, 2014 through April 28, 2016. … makes little or no effort to collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling … computer system produced unreliable data and reports for use in monitoring and enforcing unpaid accounts. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Divorce – New Career Plan
… The New York State Court of Appeals has determined that retirement … to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the … has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion …
https://www.osc.ny.gov/retirement/publications/1515/divorceMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… for the period of January 1, 2012 through July 29, 2013. Background The Mount Vernon Industrial Development …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… 2012 through June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of approximately 62,000 people. The County is …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Watervliet – Financial Condition (2017M-230)
… The purpose of our audit was to determine whether the Council adopted realistic budgets that were structurally … The City is governed by an elected three-member City Council. Budgeted appropriations for the general fund, water … 2017 totaled approximately $16 million. Key Findings The Council adopted general fund budgets that were not …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Opinion 88-5
… opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees reduction of benefits) PUBLIC … may provide health insurance coverage at town expense to retired officers or employees, or a group of retired officers or employees, including retired elected …
https://www.osc.ny.gov/legal-opinions/opinion-88-5DiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… five local governments with non-calendar fiscal years were designated in stress. The Town of Centerville in Allegany … Chateaugay, Huntington Bay, and Mohawk, which were designated as “susceptible to fiscal stress.” “With the … designations decreased in fiscal year 2022 compared to 2021. For cities, 11% were designated in some level of …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataDiNapoli Releases Upper Manhattan Economic Snapshot
… said New York State Senator Adriano Espaillat. “I am very glad to see that, as State Comptroller DiNapoli’s report … report also makes clear that we still have much more to do to reduce an unemployment rate that remains higher than … "If we want our small businesses and our neighborhoods to do well economically, we must develop new economic …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotState Comptroller DiNapoli Releases Municipal Audits
… underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … not have written multiyear capital or financial plans or a written fund balance or reserve policy in place to guide … an obligation to pay. Although the town supervisor, who is a member of the town’s board of ethics, had concerns with …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsFederal Employees in New York State – Federal Funding and New York
… more than 116,000 federal civilian employees working in New York in 2024, earning $11.2 billion in wages. Employment … more than 147,000 federal government employees working in New York, and is likely to decrease in 2025 as a result of … 1 – Numbers of Federal Government Civilian Employees: New York, 2000 - 2024 Note: Numbers of annual average …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateOversight of Dam Safety
… public safety, but they can also cause millions of dollars in damage and can result in the impairment of many other infrastructure systems, such … not properly filtered and soil particles form sink holes in the dam). When a dam fails, resources must be devoted to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyDiNapoli: MTA Faces Its Greatest Challenges in Decades
… risk, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. The … risk according to an analysis released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesTransferring or Terminating Your Membership
… is covered by the other retirement system; You are on the payroll in a job that is covered by NYSLRS; and You submit a …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipMohawk Valley Faces Challenges But Bright Spots Exist
… faces economic challenges and population losses, but job increases in health care and some manufacturing sectors, … region faces economic challenges and population losses but job increases in health care and some manufacturing sectors …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existState Agencies Bulletin No. 1539
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the VDC two-year look back. … creating Tier 6. This tier applies to employees joining a retirement system after March 31, 2012. This Legislation … 2013. Agency Actions Each agency is required to update the Retirement Plans page to change the Benefit Plan based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1539-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcOpinion 98-15
… requirements of General Municipal Law, §119-dd(4) and such sale is not subject to the permissive referendum … government programs for the preservation, restoration and maintenance of the historical, architectural, … of statutory construction that a prior general statute yields to later more specific statutes (see, gen., McKinney's …
https://www.osc.ny.gov/legal-opinions/opinion-98-15