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Town of Otselic – Selected Financial Operations (2012M-220)
… the Board’s oversight of selected financial activities for the period January 1, 2011, through June 4, 2012. … community development moneys is prepared, and procedures for outstanding loan collection are enforced. Establish … and in a timely manner. Ensure that all disbursements are for approved Town purposes and based on a supported and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of North East – Internal Controls Over Information Technology (2013M-31)
… 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a population … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Bayport Fire District – Credit Card Use (2016M-394)
… July 31, 2016. Background The Bayport Fire District is a district corporation of the State, distinct and separate … and emergency services to approximately 8,900 residents, is governed by an elected five-member Board of Fire … totaled approximately $2.1 million. Key Findings There is no record of the Board adopting the District’s credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… of $700 each to which they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not award points for participation in miscellaneous activities in … the associated $2,100 of defined contributions. Award points in accordance with the District’s point system and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditBradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire … Company consists of approximately 20 active members and is governed by an elected four-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … or comprehensive multiyear financial and capital plans for any of the three operating funds, it used available fund … the fund to become self-sufficient. Establish a plan for the sewer district to repay the general fund advances. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight and management of the Town hall capital project. Key Findings The Board established an initial amount to be used from its … Determine whether the Board provided adequate oversight and management of the …
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)
… The attendant performed the majority of Department bookkeeping and cash reconciliation functions with minimal …
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)
… select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling approximately $7.3 million of assessed value, 97 exemptions (38 percent), valued at … to determine that the building was essential to the operation of a bona fide agricultural or horticultural …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Comptroller DiNapoli Releases Municipal Audits
… Town of Crown Point – Town Clerk/Tax Collector (Essex County) The clerk did not remit real property taxes totaling … to adequately track garbage disposal sticker and compost pass inventories and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) Auditors have determined that the 2019-20 …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Receiving 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 – 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-electionVested 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 – 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-electionOpinion 88-34
… (repealed L. 1972, ch. 892) by chapter 904 of the Laws of 1970. The purpose of the 1970 legislation was to resolve a conflict of opinion between … are concerned " (emphasis supplied; NY Legis Ann. 1970, p 236). Although subsequent legislation recodified the …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 92-41
… concluding that a fire district may construct an access road to a source of water supply for the exclusive use of its … losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey , 85 AD2d 840, 446 … roads, walks, places and avenues are narrower than the width of highways required by statute (see Highway Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: LIRR On-Time Performance Falls Short
… the first quarter of 2017. Recent derailments at Penn Station have brought attention to the role played by Amtrak, which is responsible for properly maintaining Penn Station and the four East River tunnels that connect … were terminated en route; Peak trains using Pennsylvania Station were almost twice as likely to be late, canceled or …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortEnglish Language Learners Programs
… Education Department is adequately overseeing whether school districts are providing services to English Language … are generally entitled to receive an education in the school district where they live, regardless of the language … professional development, resources, and assistance to school districts on issues related to the education of ELLs. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… had failed to set clear priorities on its 10-year capital plan. Projects lingered, for years sometimes, before work … 2018. DHS had to relocate clients because of the delays. A roof replacement project at the Park Slope Women’s Shelter … fixtures. Upgrades to the stairway, heating system, and roof at the Willow Ave. Men’s Shelter (Bronx) was added to …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixOpinion 90-19
… on New York Corporations , §§701.02, 713.03). June 7, 1990 Kenneth E. Wood, Mayor Village of Millport …
https://www.osc.ny.gov/legal-opinions/opinion-90-19