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McLean Fire Department - Financial Operations (2018M-40)
… duties. Key Recommendations For money collected at fundraising events use: cash reporting forms to document …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Horseheads Fire District #1 - Board Oversight (2019M-82)
Determine whether the Board provided adequate oversight of the Districts finances
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Greenville Fire District - Fixed Assets (2019M-223)
… date, purchase price, date placed in service and useful life. As a result, officials were not aware that equipment in … date, purchase price, date placed in service, useful life and serial numbers. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223West Seneca Fire District #4 – Procurement (2020M-52)
… proposals or quotations may not be in the best interest of the District, purchases not required to be bid and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Berkshire Fire District - District Operations (2020M-40)
… and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive fixed asset policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Bainbridge Fire District - Board Oversight (2018M-252)
Determine whether District officials established adequate controls over financial activities to safeguard assets
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Etna Volunteer Fire Department - Procurement (2019M-48)
Determine whether the Board established adequate controls over procurement
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Hancock Fire Department - Financial Operations (2018M-236)
… publicly disclose, in writing, his deemed interest in the oral agreement between his business and the Department. It … The Treasurer did not keep adequate documentation for 55 disbursements totaling $38,500. Key Recommendations … delinquent payments. The Board should require more support for collections, such as tickets or receipts. The finance …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Jamesport Fire District - Gasoline Inventory (2019M-04)
… officials adequately account for and safeguard the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials did … officials adequately account for and safeguard the gasoline inventory …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04DiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… I thank State Comptroller DiNapoli and his auditing team for bringing the conditions of these buildings to light. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesDiNapoli: Property Tax Exemptions Top $450 Billion
… issued a report today highlighting recent trends in property tax exemptions in New York State outside of New York … they have on local governments and school districts. "Property tax exemptions can be a valuable tool to improve … totaled $457 billion, approximately 30 percent of total property value ($1.5 trillion). When compared to 2006, this …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionOpinion 88-4
… Services Law, §371[10][b]; Application of Lascaris , 65 Misc 2d 787, 319 NYS2d 60; Andrews v County of Otsego , …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Participation in the Program – Contribution Stabilization Program
… Services 110 State Street Albany, NY 12244-0001 If you are both an Employees’ … NYSLRS Employer Billing Unit 110 State St Albany, NY 12244-0001 Your withdrawal from the program is …
https://www.osc.ny.gov/retirement/employers/csp/participation-programAbout Benefit Reductions
NYSLRS members in most retirement plans can retire as early as age 55 however your pension may be permanently reduced
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsCity of Lockport – Budget Review (B20-1-9)
… an independent evaluation of the City’s proposed budget for 2021. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Operational Training and Medical Assessments of Train Crews (Follow-Up)
… included in our initial report, Operational Training and Medical Assessments of Train Crews (Report 2016-S-26 ). About … Employees new to these positions are required to pass a medical assessment at a Medical Assessment Center (MAC) and periodic medical … included in our initial report Operational Training and Medical Assessments of Train Crew …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followDiNapoli: Local Governments Challenged by Slow Revenue Growth
… while keeping pace with rising fixed costs such as health care, according to the 2016 annual report on the state’s … while keeping pace with rising fixed costs such as health care according to the 2016 annual report on the states local …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… P. DiNapoli today announced employer contributions rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2025-26. Employers’ average contribution rates will increase from 15.2% to 16.5% of payroll for the Employees’ … P DiNapoli today announced employer contributions rates for the New York State and Local Retirement System NYSLRS for …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26DiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed funds occur when people … New York State Comptroller Thomas P DiNapolis Office of Unclaimed Funds OUF now returns on average over $2 million in …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-back