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Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports … reports were inaccurate or not prepared and submitted to the Board or to the Office of the State Comptroller. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mRome City School District – Multiyear Planning (2021M-144)
… did not calculate the projected annual operating deficits in future fiscal years or assess the impact of the operating … to prioritize and fund capital projects and purchases. In addition, the District’s preliminary plan for using … to pay for recurring operational expenses, resulting in a projected budget gap of about $3 million in 2025-26. A …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Town of Crawford – Town Clerk (2021M-82)
… generally agreed with our findings and indicated they have begun to initiate corrective action. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Sherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Ashland – Long-Term Planning (2024M-114)
… For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their usable life by an average of almost …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s … fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has … 31, 2013, the Department received approximately $83,000 in revenue. Key Findings The Executive Committee did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialBarnard Fire Department – Financial Controls (2015M-134)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … in its bylaws and did not adopt policies and procedures to establish internal controls over cash receipts. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … established some controls, they lacked some key components to ensure that financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Ballston Area Recreation Commission , Longwood Public Library and the Upper Mohawk Valley Regional Water Board . … from the soccer concession stand. Longwood Public Library – Bank Account Management (Suffolk County) Library …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0West Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Company operations to ensure financial activity was properly recorded and … Board of Directors, provides fire protection services to Fire District residents. For 2016, revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Ordinary Death Benefit – New Career Plan
… first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal … benefit may be payable to your designated beneficiary if you have completed at least one year of service since last … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitDivorce – Forest Rangers Plan
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it … options may also be revoked. For more information on how your pension benefits may be affected by divorce, consult …
https://www.osc.ny.gov/retirement/publications/1864/divorceDivorce – En-Con Police Officers Plan
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction … However, it does not allow for a distribution of your pension until you actually retire, die or terminate … may also be revoked. For more information on how your pension benefits may be affected by divorce, consult your …
https://www.osc.ny.gov/retirement/publications/1822/divorceOrdinary Death Benefit – Police and Fire Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitDivorce – Regional State Park Police Plan
… The New York State Court of Appeals has determined that retirement … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and …
https://www.osc.ny.gov/retirement/publications/1867/divorceXVI.3.B Fund Accounting – XVI. Financial Reporting
… and are discussed in greater detail later in this section. Governmental Funds General Fund Federal Special Revenue Funds … fund types is necessary for a complete understanding of governmental accounting. A discussion of the fund types used … classification of a fund to a fund group, follow below. GOVERNMENTAL FUND TYPES These are the funds through which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingPayroll Improvement Project Bulletin No. PIP-012
… of this bulletin is to provide details on changes to mid pay-period Additional Pay resulting from the upgrade of … this may cause errors on the employee’s Addl Pay record. Mid Pay Period Proration In 9.2, when PayServ detects one of … 2 proration row. Transactions Effective Retroactively The Mid Pay Period Proration will not apply if an Addl Pay change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… "Michael Klein started stealing from the public just after he … Michael Klein started stealing from the public just after he …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaXI.11.E Retainage – XI. Procurement and Contract Management
… . Since one of the prerequisites for closing a contract in the Statewide Financial System (SFS) is that there is no … that retainages are processed appropriately and timely in SFS. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageTier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… up to 36 years. Alternative Death Benefit If you die while in service, but after having become eligible to retire, an …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefits