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Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… and reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. … elected Treasurer. The general fund budget totals $111,698 for the 2014 fiscal year. Key Findings The Board did not … 60 days after the close of the fiscal year, and provide for an annual audit of the Treasurer’s financial records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately … fund to other departments and districts accounted for in other funds. However, we found that the allocation method … – such as payroll, Justice Court, and municipal garage – in allocations to departments that did not use them. These …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Spencer – Financial Condition (2013M-119)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119County of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Newburgh – Budget Review (B6-14-25)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … City of Newburgh Budget Review B61425 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25City of Olean – Budget Review (B1-14-1)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … Findings The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, … the Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366City of Olean – Budget Review (B1-15-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… sufficient compensating controls. The Treasurer performs all aspects of the cash disbursements process including … performing online bank transfers. The Treasurer performs all of these duties without sufficient oversight by the Board. While the Board approves all claims that are presented for audit, no one verifies that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialTown of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting for the two capital projects associated with the collapse of the Dam for the period July 2, 2005, to September 10, … Town of Fort Ann Lake Hadlock Dam Collapse 2013M60 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60City of Lockport - Budget Review (B1-16-16)
… City to issue debt to liquidate the accumulated deficits in the City's general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2017. The Common Council will have to adopt a local law to …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Opinion 2002-13
… Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual … to fund the fire department softball, billiard and bowling teams, and to pay for expenses for the department's annual … be used to pay expenses of softball, billiard and bowling teams of the fire district fire department, and to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13CUNY Bulletin No. CU-338
… salary is off step or Position Data and Job Data do not match. After the automatic increment has been processed, the … salary was off step or Position Data and Job Data did not match. Agency Instructions - Pay Period 8C Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-338-cuny-increment-payments-effective-july-1-2008Attorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… partnership in rooting out corruption and bringing bad actors to justice at every level of government and in …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonState Agencies Bulletin No. 1695
… increase from $18,500 to $19,000 for 2019. An additional deferment is available to employees age 50 and over. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1695-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaCUNY Bulletin No. CU-734
… Employees: Annual PSC employees in Bargaining Units CB, PC or T8 who meet the eligibility criteria are affected. … titles who are Active or on Paid Leave in Bargaining Units CB, PC or T8 will receive the April 2022 PSC $1,500 General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalDivision of Housing and Community Renewal Bulletin No. DH-25
… Date(s) Paychecks dated 5/2/07 Background Chapter 9 of the Laws of 2005 implementing the agreement between the State of New York and the Rent Regulation Services Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-25-april-1-2007-salary-increase-employees-represented-rentOpinion 97-24
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award … by members of the "auxiliary" of an incorporated fire company located within a fire district) GENERAL MUNICIPAL LAW, §§215, 217: The members …
https://www.osc.ny.gov/legal-opinions/opinion-97-24State Police Bulletin No. SP-222
… The purpose of this bulletin is to inform the Division of State Police of OSC’s Automatic processing of the 2021 State Police Expertise Pay. Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – … State Police Bulletin No SP222 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-222-2021-state-police-expertise-pay