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Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… we reviewed totaling approximately $7.3 million of assessed value, 97 exemptions (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The … (Board) did not adopt a comprehensive written policy for IT equipment inventory or perform periodic physical … we reviewed (68 percent) were not properly accounted for. Specifically: 49 IT assets totaling $56,909, including …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentBorder City Hose Company – Financial Oversight (2025M-39)
… financial management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Town of Oxford – Procurement (2024M-88)
… obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014. … to approximately 18,000 residents. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings … bids or use available State and county contracts for the purchase of gasoline and diesel fuel. Enforce and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGreenville Fire District #1 – Board Oversight (2014M-376)
… internal controls over the District’s financial operations for the period January 1, 2013 through July 10, 2014. … Fire Commissioners. The District’s budgeted appropriations for 2014 totaled $317,350. Key Findings District budgets did … over the budgeting process. Review the legal requirements for reserve funds and legalize existing reserve accounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … President and a five-member Board of Trustees. Expenses for the 2013 fiscal year were $543,185. Key Findings The … that all cash receipts are turned over to the Treasurer for deposit. Update the bylaws to formalize the agreement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and emergency rescue services to residents in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationVested Retirement Benefit – Special 20- and 25-Year Plans
… Eligibility If you leave public employment before retirement age, but have five or more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement age. Your benefit will be based on your service …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of … is later. If your election is not timely, by law, we must process your retirement as if you had selected Cash Refund — …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of … is later. If your election is not timely, by law, we must process your retirement as if you had selected Cash Refund — …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – New Career Plan
… beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of … is later. If your election is not timely, by law, we must process your retirement as if you had selected Cash Refund — …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionOpinion 88-34
… This opinion represents the views of the Office of the State Comptroller at the time … and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may … subsequent publication are concerned " (emphasis supplied; NY Legis Ann. 1970, p 236). Although subsequent legislation …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 92-41
… St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). We are not aware of any statute which expressly … be free from doubt' ( Saltser& Weinsier v McGoldrick , 205 NY 499 at 506; see Lawrence Const. Corporation v State , 293 … Traction Co. , 214 NY 526; Gordon v McGovern , 284 AD 25, 130 NYS2d 128, affd 308 NY 989). It is also …
https://www.osc.ny.gov/legal-opinions/opinion-92-41English Language Learners Programs
… According to the U.S. Department of Education, there is a well-documented achievement gap between students learning … appropriate support to improve English proficiency can result in better academic outcomes and engagement in … to learn English and other subjects at the same academic level as all other children. Within SED, the Office of …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 90-19
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating internal affairs of … Concerning the relationship between a village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 91-11
… referendum if it abolishes, transfers or "curtails" any power of an elective officer. Two leading cases on the … the term of office of an appointive officer curtails any power of an elective officer are Morin v Foster , 45 NY2d … 387 and Hampton Heights Development Corp. v Board of Water Supply of the City of Utica , 140 AD2d 458, 531 NYS2d 421. In …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… 22 (EO 22) was issued to ensure that State agencies follow best practices in green purchasing and in their operations by …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88State Police Bulletin No. SP-219
… is to provide the Division of State Police instructions for processing the 2021 Education Payment. Affected Employees … Officers Unit (CO/NCO) – BU17, and the State Police Investigators Unit (BCI) – BU62 who meet … will be made annually in June of each year and will be for one degree only. When the degree is obtained during the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-payment