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Becoming Eligible for a Benefit – Special 20- and 25-Year Plans

… service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave …

https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefit

XVI.3.B Fund Accounting – XVI. Financial Reporting

… will be established since unnecessary funds result in inflexibility and inefficient financial administration. … and related fund types are listed below and are discussed in greater detail later in this section. Governmental Funds … (and Other Employee Benefit) Trusts Custodial Funds A list of the State's funds, classified by fund type, is set …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accounting

State Comptroller DiNapoli Releases Audits

… Medicaid Payments for Pharmacy Claims - Joia Pharmacy and a Related Prescriber (2013-S-4) Based on a statistical projection, auditors determined DOH overpaid … refills. The audit also identified a range of practices by both Joia and a doctor that warrant further review. The …

https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-audits

Opinion 99-13

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …

https://www.osc.ny.gov/legal-opinions/opinion-99-13

Becoming Eligible for a Benefit – State Police Plan

… Once you have accrued five years of credited service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave …

https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefit

City of Yonkers – Financial Operations (2017M-119)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its … exhausting prior bond proceeds. The Council has continued to appropriate fund balance in the City’s budget without … Key Recommendations Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those …

https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119

Comptroller DiNapoli Releases School Audits

… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …

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

Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)

… 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for … (TOHIDA) is a public benefit corporation established in 1971 for the benefit of the Town of Hempstead and is … The Valley Stream Union Free School District 30 is located in the Town of Hempstead in Nassau County and is governed by …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valley

Oswego County – Transfer Station Cash Receipts (2015M-334)

… September 9, 2015. Background Oswego County is located in central New York State and has a population of … to residents, businesses and commercial waste haulers. In 2014, the Department collected approximately $7.8 million in revenue. Key Findings Attendants did not count and record …

https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334

Gardiner Fire District – Length of Service Award Program (2013M-265)

… 29, 2013. Background The Gardiner Fire District is located in the Town of Gardiner in Ulster County. The District is governed by an elected … and accurate records of its members’ activities performed in accordance with the District’s Point System were prepared. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265

Seneca County – Water and Sewer Operations (2017M-4)

… The purpose of our audit was to assess the County’s water and sewer operations for the period January 1, 2015 through … western New York, has a population of approximately 35,000 and encompasses 10 towns and four villages. The County is governed by an elected …

https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4

Annual Financial Report Filing Deadlines

… resulting from the 2020 US Census population data. Changes in due dates are effective beginning Fiscal Year End … Units: All *Extension requests can be submitted by the CFO in the Annual Financial Reporting application or in a letter signed by the CFO and emailed to …

https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlines

Ballston Area Recreation Commission – Board Oversight (2015M-269)

… examine oversight of the Commission’s financial operations for the period January 1, 2012 through April 30, 2015. … by the Commission’s voting membership. Expenditures for 2014 totaled approximately $136,000. Key Findings The Director did not maintain complete records to account for the fees collected from each program. The Director did …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269

Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

Determine whether the Board and District officials effectively managed the Districts financial condition

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition

Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)

… Purpose of Audit The purpose of our audit was to determine if the … Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated … and three Company members) did not audit the Treasurer’s records or bank statements for the majority of our audit …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-funds

Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)

… Fire Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated with the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursements

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of the State, distinct and separate … from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an elected five-member Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)

… the District’s claims audit process and payroll procedures for the period January 1, 2013 through May 31, 2014. … 5,600 residents within the Town. Budgeted appropriations for 2014 totaled approximately $2.47 million. Key Findings … to sign and certify the accuracy of the hours reported on their time cards. Key Recommendations Ensure that all …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49