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Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. … the State, distinct and separate from the Town of Livonia, in Livingston County, where it is located. The Board of Fire … did not ensure that District funds were expended in the best interest of taxpayers or as permitted by statute. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Town Board. Budgeted appropriations for the 2014 fiscal year totaled approximately $3.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Collection of Lease and Permit Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations made in our initial report, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followTown of Springport – Financial Management (2014M-329)
… the Town’s financial management and budgeting practices for the period January 1, 2012 through December 31, 2014. Background The Town of Springport is located in Cayuga County and has a population of approximately 2,400. … balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations Ratify and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of York – Budgeting and Financial Oversight (2014M-181)
… and financial oversight for the period January 1, 2012 through December 12, 2013. Background The Town of York … practices and financial oversight for the period January 1 2012 through December 12 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… controls over cash receipts for the period January 1, 2012, through March 31, 2013. Background The East Greenbush … controls over cash receipts for the period January 1 2012 through March 31 2013 …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and Board oversight … were not actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not … updated or enforced adequate financial-related policies to ensure Town resources are protected. The financial duties …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… of Audit The purpose of our audit was to examine the Town’s internal controls over payroll processing for the period … 30, 2013. Background The Town of Charleston is located in Montgomery County and has a population of approximately … Town Supervisor and four other elected members. The Town's budgeted expenditures for the 2013 fiscal year are …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Town of Colonie –Justice Court Operations (2014M-114)
The purpose of our audit was to assess internal controls over the Courts financial activity for the period January 1 2012 through January 31 2014
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Town of Niskayuna – Water Operations (2013M-328)
… biannual water billings in the water receivable control account and failed to audit the Receiver’s financial records …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Goshen – Police Payroll (2014M-244)
… for 2014 were approximately $10.3 million, of which about $1.2 million was for police protection. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… regarding the integrity of the Court’s data. There was no indication that the Board conducted, or retained anyone to …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Opinion 2006-2
… 26, 2006 David J. Wukitsch, Esq., Town Attorney Town of New Baltimore 1 The State Comptroller’s approval is required …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-16
… FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise … to pay for the publication of a fire department or company newsletter, the moneys may be expended by the treasurer for … expended to pay for the publication of a fire department newsletter. Sections 9104 and 9105 of the Insurance Law, as …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… You must be in active service and have at least one year of member service credit. You must repay each outstanding … The minimum loan is $25. The maximum loan is 75 percent of your annuity savings contribution balance, minus any … loan balance, so you must have an annuity savings balance of at least $33.35. Annuity savings contributions are those …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsNYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … A former clerktreasurer of the Village of Addison …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through December 31, 2014. … the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an … all of the LOSAP points to which they were entitled under GML. Key Recommendations Review and amend the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mForensic Audit of Payments to On-Board Service Managers (Follow-Up)
… Services Unit staff members were not held accountable for their work performance and time and attendance. In addition, the Assistant Vice President responsible for the Unit violated Metro-North policy by not disclosing …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 … Retirement System members covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planRichfield Springs Central School District – Financial Condition (2014M-83)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … which is governed by an elected five-member Board of Education, operates one educational facility with … Key Recommendations Continue to monitor the availability of fund balance to finance operations and seek alternative …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83