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Yaphank Fire District – Claims Processing (2013M-51)
… the claims auditing process for the period January 1, 2012, to December 31, 2012. Background The Yaphank Fire District is located in the … for the years ended December 31, 2011 and December 31, 2012, respectively. Key Findings Each Commissioner is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background … The District’s general fund budget totaled $234,950 for the 2013 fiscal year. Key Findings The Board has not … our audit was to examine the Districts budgeting practices for the period January 1 2012 to April 23 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. is a not-for-profit organization incorporated in 1952. The Company, … paid bills, wrote checks, and made ATM cash withdrawals for personal purposes with no oversight. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Middle Island Fire District – Budgeting Practices (2013M-93)
… audit was to examine the District’s budgeting practices for the period January 1, 2011, to November 30, 2012. … Fire Commissioners. The District’s budgeted expenditures for 2012 were $3,417,000. Key Findings During the four-year … did not calculate its statutory spending limits correctly for 2009 through 2013, resulting in budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… audit was to examine selected Company financial operations for the period January 1, 2011, through May 31, 2012. … station that is near completion. The Company’s revenue for the 2011 fiscal year totaled approximately $41,500 and … Key Findings The Company did not adequately plan for the construction of the new fire station. Because the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background … general fund budget totals approximately $80,000 for the 2013 fiscal year. Key Findings The District does not … only at year-end. Board members authorize all claims for payment and indicate their approval by affixing their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsOpinion 99-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Reconstructionist , supra ; cf . Larsen Baking v City of New York , 30 AD2d 400, 292 NYS2d 145 affd 24 NY2d 1036, 303 …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 2001-6
… of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless … a personal computer, facsimile machine and refrigerator for fire department use. You ask whether a volunteer fire … personal computer, a facsimile machine and a refrigerator for department use. Sections 9104 and 9105 of the Insurance …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Members
… Information and resources for new members established members and readytoretire members …
https://www.osc.ny.gov/retirement/membersState Agencies Bulletin No. 1298
… bi-weekly stipend. If the employee had a salary change in calendar year 2013, the new bi-weekly wage will be used. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1298-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1126
… Purpose To explain the extension of Military and Training Leave … the Military Leave Benefits though 12/31/12 in response to the continuing need for New York State employees in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1126-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1232
… Purpose To explain the extension of Military and Training Leave … the Military Leave Benefits through 12/31/13 in response to the continuing need for New York State employees in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1232-extension-military-and-training-leave-benefits-and-stipendsOpinion 2004-7
… is made, the village "shall adopt rules, regulations and rates to apply to all consumers outside of the village." …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 2005-2
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 2003-4
… with the duties of any other fire district officer or employee "except members of the board of fire commissioners …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4SUNY Bulletin No. SU-173
… Purpose To notify SUNY agencies of the modified eligibility for the … Background SUNY has requested that PayServ be updated to allow expanded eligibility for their tax-sheltered annuity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansAccidental Disability – Career Plan
… incapacitated (physically or mentally) and unable to perform your job as the natural and proximate result of an … the accidental disability retirement benefit is a lifetime pension equal to three-quarters (75 percent) of your FAS, plus an annuity provided by any annuity savings contributions you may have made while in service. The …
https://www.osc.ny.gov/retirement/publications/1642/accidental-disabilityOrdinary Disability (Section 362) – Career Plan
… Are last paid on the payroll; Are last on an authorized medical leave of absence for up to two years (which may be …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362Divorce – Career Plan
… to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction on how your retirement benefits …
https://www.osc.ny.gov/retirement/publications/1642/divorceBorrowing Against Your Contributions – Career Plan
… If you meet eligibility requirements, you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules … year of member service credit. You repay each outstanding loan through payroll deductions in an amount sufficient to … your annuity reduction will be based on your age, the loan balance at retirement and type of retirement (service or …
https://www.osc.ny.gov/retirement/publications/1642/borrowing-against-your-contributions