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Town of Exeter – Records and Reports (2015M-23)

… Background The Town of Exeter is located in Otsego County and has a population of approximately 990. The Town is … not ensure the Supervisor maintained up-to-date, complete and accurate records. The last time the Supervisor filed the … notices to remind the Supervisor of the filing deadlines and offers for assistance, and the tax levy limit calculation …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23

Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)

… December 31, 2013. Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town … Minetto Volunteer Fire Company Misappropriation of Funds and Records and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-and

Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)

… internal controls over the District’s financial activities for the period January 1, 2012 through September 30, 2013. … that comprises five elected members. The District’s budget for the 2013 fiscal year was $89,040. Key Findings Monthly …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379

Conesus No. 1 Fire District – Internal Controls (2014M-46)

… Purpose of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial activity is properly recorded and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46

Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)

Caledonia Joint Fire District Internal Controls Over Financial Operations 2013M350

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operations

Quogue Union Free School District – Financial Condition Management (2017M-196)

… purpose of our audit was to determine whether the Board and District officials effectively managed general fund … 37 percent of the ensuing year’s budgeted appropriations, and has exceeded the statutory limit by 19 to 33 percentage … appropriating fund balance not needed to fund operations and adopting budgets that overestimated appropriations by an …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m

More About This Retirement Plan – New Career Plan

… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement …

https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-plan

Columbia County – Payroll (2014M-121)

… to part-time attorneys for hours not worked. The County does not have comprehensive written policies and procedures …

https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121

Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)

… which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was ineffective. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187

Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)

… controls over fuel and the management of the Town’s vehicle fleet for the period January 1, 2012 through … not being used to its fullest capabilities. Employee and vehicle information are not identified within the system and … providing the best total price. Establish a comprehensive vehicle fleet policy. Ensure that a needs assessment is …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312

Town of Dansville - Board Oversight (2014M-115)

… audit was to review the Board’s oversight of Town assets and the Clerk’s operations for the period January 1, 2012 … The Town of Dansville is located in Steuben County and had a population of 1,842 as of the 2010 census. The … legislative body responsible for the general management and control of the Town’s financial and operational affairs. …

https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115

DiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000

… Comptroller Thomas P. DiNapoli, the Chautauqua County District Attorney Jason Schmidt and the Chautauqua County … arrested today pending arraignment in Chautauqua County Court before Judge Marilyn Gerace. The arrest was a result of … of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …

https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000

Opinion 2002-16

… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … State Constitution generally prohibits towns and villages from giving or loaning money or property to or in aid of any …

https://www.osc.ny.gov/legal-opinions/opinion-2002-16

Opinion 96-22

… no longer needs to proceed with the landfill closure. It is anticipated that the moneys in the contingency and tax … law to be paid into any other fund or account ...". There is a limit on the amount which may be paid into the fund. No … of the "eligible portion of the annual budget"; that is, the townwide or town outside village general fund and …

https://www.osc.ny.gov/legal-opinions/opinion-96-22

Opinion 88-61

… is dated by postmark with a date on or before the last day for the payment of taxes without penalty. You ask whether … U.S. Postal Service postmarked with the date of the last day for the payment of school taxes without interest may be … in an envelope postmarked with a date after the last day for the payment of taxes without interest and that you …

https://www.osc.ny.gov/legal-opinions/opinion-88-61

Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS

… Preet Bharara, the United States Attorney for the Southern District of New York, Thomas P. DiNapoli, New … New York State Police today announced the arrest of MICHAEL KLEIN, the former treasurer of the Mahopac Volunteer … New York State Comptroller DiNapoli announced the arrest of Michael Klein the former treasurer of the …

https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-report

Comptroller DiNapoli, A.G. Schneiderman, State & DOI Commissioner Mark Peters Announce Conviction of Non-Profit Executive Involved in Six-Year Theft Scheme

… should expect to meet a costly and unpleasant end,” said Christina Scaringi, Special Agent in Charge, U.S. Department …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-ag-schneiderman-state-doi-commissioner-mark-peters-announce-conviction-non

Borrowing Against Your Contributions – New Career Plan

… requirements, you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules apply when borrowing … against your contributions: You must be in active service and have one year of member service credit. You repay each … compensation (457) or tax-sheltered annuity (403-b) plan through your current employer that causes your loan to …

https://www.osc.ny.gov/retirement/publications/1515/borrowing-against-your-contributions