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DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… "It’s unacceptable when a public official blurs the line between their private desires and the public’s money," State Comptroller DiNapoli said. "When that line is crossed, a clear message must be sent that such … Bolivar Police Chief Steven McPherson and Allegany County District Attorney Keith Slep for their partnership with my …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsForms and Resources – Reporting Elected and Appointed Officials
… days worked calculator . Reporting Services Provided by Lawyers and Law Firms School districts and Boards of … Services (BOCES) are required to annually report lawyers who provide legal services using the online system …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesCity of Olean – Budget Review (B17-1-3)
… reasonable, and whether the City took appropriate action on our recommendations in the budget review letter issued in …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… towns in Cortland County, five towns in Chenango County and one town in Broome County. The District is governed by a … District operates one school which has about 645 students and 190 employees. The District’s general fund budgeted … almost $1.5 million between the fiscal years ended 2010-11 and 2012-13. Instead, the District used less than $51,000 of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Oversight of Building Construction Site Safety (Follow-Up)
… Site Safety (Report 2021-N-3 ). About the Program The New York City Department of Buildings (DOB) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Oversight of Chemical Dependence Residential Services (Follow-Up)
… treatment, and recovery programs providing services for over 680,000 New Yorkers each year, including inpatient and residential services for about 8,000 individuals. OASAS’ regulations govern … certificate, OASAS is required to inspect programs for compliance with all applicable laws, rules, and …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Compliance With Executive Order 95 (Open Data) (Follow-Up)
… on subjects such as health, business, public safety, parks and recreation, labor, and transportation. Executive Order 95 (EO 95), issued March … an online Open Data Website (Open Data) for the collection and public dissemination of publishable State data maintained …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… generally held property tax levy growth to below 2 percent for the last few years." DiNapoli’s report examined local … Property tax collections are a significant revenue source for local governments, making up 43 percent of revenues in … or 63 percent of all property taxes. Counties accounted for nearly $6 billion or 16 percent of property taxes. Other …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesOpinion 90-19
… fire department) GENERAL MUNICIPAL LAW, §209-d; NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1000, et … and membership. A fire company must consent to a contract for the provision of fire protection outside the village and … of trustees, address, among other things, eligibility for fire company membership, the structure and functions of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… totaling approximately $33,500 for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through August 31, 2013. … elected members. The District’s budget totaled $330,888 for the 2013 fiscal year. Key Findings We found that, while … filed the District’s annual update documents (AUDs) late for the past five years and they failed to complete monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… oversight of the Department’s financial operations for the period January 1, 2014 through April 6, 2015. … organization that provides fire protection services for the residents of the Town of Alden in Erie County, … or monitor the financial activities and documentation for the daily lottery account. Key Recommendations Verify …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsTown of Lockport – Justice Court (2018M-36)
… totaling over $54,000 that were more than six years old. The Justices did not ensure that all tickets were …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Oswego – Financial Condition and Information Technology (2017M-290)
… safeguard the Town’s information technology (IT) resources for the period January 1, 2016 through June 30, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2 million. Key Findings The … Adopt a disaster recovery plan and policies and procedures for breach notification and data back-up. … Town of Oswego …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290More About This Retirement Plan – State Police Plan
… the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by the … PFRS.) These benefits are provided by Section 381-b of the New York State Retirement and Social Security Law (RSSL) as …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planState Agencies Bulletin No. 858
… to employees’ reportable taxable income and withholdings for 2008 Legal Reference Pursuant to Internal Revenue Code … Section 61, certain fringe benefits are considered income for tax purposes Affected Employees Employees who participate … add the value of CLEFR to the employee’s taxable income for 2008. The amount will be added through Time Entry using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008Town of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … prior to payment in accordance with Town Law. … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… and reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. … the Treasurer. The Department’s budget totaled $174,935 for the 2013 fiscal year. Key Findings The Board generally … that all claims have supporting documentation and are for legitimate Department purposes. The Treasurer should pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controls