Search

Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)

… 990 to the United States Treasury Department, as required by May 15 each year, or an annual report relating to the use … tax funds from out-of-state insurers with OSC, as required by March 1 each year. Key Recommendations Establish …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financial

Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)

… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Towns of Rotterdam and Princetown, in …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financial

Comptroller DiNapoli Releases Municipal Audits

… and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The director did not maintain complete records to account for the fees collected from each program and did not maintain …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0

DiNapoli Statement on Sentencing of Special Education Provider

… “Today’s sentencing of Morton Kramer, the former executive director of IncludED Educational Services, shows that those who abuse … a three-year period. Kramer will also serve five years on probation. DiNapoli’s office has identified fraud and …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-provider

Ordinary Death Benefit – Police and Fire Plan

… payroll, provided your employment has not been terminated by resignation, employer action or any other means while …

https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefit

Divorce – Regional State Park Police Plan

… The Survivor Benefit beneficiary designations made by retirees who chose the Single Life Allowance option or … information on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial … information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1867/divorce

Divorce – En-Con Police Officers Plan

… The Survivor Benefit beneficiary designations made by retirees who chose the Single Life Allowance option or … information on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial … information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1822/divorce

West Niles Fire Company – Financial Activities (2017M-205)

… in 1977 and affiliated with the Three Town Fire District in Cayuga County. The Company, which has an elected … of Directors, provides fire protection services to Fire District residents. For 2016, revenues totaled $49,781 and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205

Merrick Union Free School District – Financial Condition (2016M-240)

… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240

Marion Central School District – Tuition Reimbursements (2016M-11)

… 6, 2016. Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, … operates two schools with approximately 790 students, is governed by an elected five-member Board of Education. … process, they were inadequate because no final review is performed before payment is made to the employee. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11

City of New Rochelle – Financial Condition (2014M-158)

… March 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. The City Council is the legislative body responsible for establishing policies and the City Manager is responsible for administering the City’s daily operations. …

https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158

Ordinary Death Benefit – New Career Plan

… payroll, provided your employment has not been terminated by resignation, employer action or any other means while …

https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefit

Town of Kendall – Justice Court (2013M-130)

… a population of approximately 2,700. The Town is governed by an elected Town Board comprised of four council members …

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130

Introduction – Improving the Effectiveness of Your Claims Auditing Process

… of claims or vouchers (the terms are used interchangeably in this publication) is a classic internal control activity. … control activity that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it … improper or fraudulent claims from being paid. In short, the audit of claims is a highly important internal …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction

Town of Coldspring – Town Clerk Operations (2013M-137)

… duplicate receipts for cash collected, accurately record all transactions, remit moneys due to the Supervisor and … Issue press-numbered duplicate receipts for all Town transactions where no other form of receipt is … to the Supervisor and appropriate agencies timely. Deposit all moneys timely and intact. Ensure that Town funds are not …

https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137

DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny

… can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a complaint to: Office of the State Comptroller, …

https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larceny

Glens Falls Common School District – Financial Condition (2015M-66)

… The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an … 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66

Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning

… . Officials did not: Develop comprehensive procedures for managing network and financial application user accounts … the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June 2020 and August 2021. Six for two former employees, two former Board members and two …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-information