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Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls are adequate to ensure that financial activity is properly recorded and reported to safeguard District moneys for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… and audit found she allegedly stole more than $4,000 in public funds, said State Comptroller Thomas P. DiNapoli. … and the New York State Police for their diligent work in helping us hold Ms. Haverley accountable." Haverley, 65, … of Millport treasurer was appointed to her position in 2006. Haverley was suspended in November 2015 after the …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftComptroller DiNapoli Releases School Audits
… School District and the Yonkers City School District . “In an era of limited resources and increased accountability, … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … no assurance that all district property can be accounted for. Auditors found that 10 assets valued at $225,307 could …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for the period April … professional services. The City awarded contracts to four out of seven professional service providers without … as a result of their past history of providing services to the City. Payments to these four vendors totaled $260,987 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Justice Court Fund: Advisories
… VTL 1809 (2) April [pdf] - Reporting to the Justice Court Fund Adjustments and Refunds ENCON Civil Compromise Fees 2009 … Legislative Updates and Reporting to the Justice Court Fund (JCF) Surcharge and Fee Increase PL §60.35 Surcharges …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesEligibility, the Benefit and Filing – Police and Fire Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five … 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with a reduced benefit …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingSullivan County – Fiscal Stress (2013M-81)
… Purpose of Audit The purpose of our audit was to determine the financial health of the County and identify … general fund balance is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to be collected. Because of these shortfalls, County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Accidental Disability – Article 14 Benefits
… You may be eligible for an accidental disability retirement benefit if: You are unable to perform your duties … minimum service requirement for an accidental disability retirement benefit. The Benefit This benefit is a pension … Retirement Benefits (RS6411) with the Office of the State Comptroller. The application should be filed while you …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityOpinion 91-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Police Squad (authority to incorporate as separate not-for-profit corporation) FIRE PROTECTION AND PREVENTION -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free … operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past three years. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… 2012. Background The Village of Brightwaters is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The … the Village, before they are paid, ensuring that each claim has sufficient supporting documentation and represents …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCity of Lockport – Fiscal Stress (2013M-330)
… 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and … We estimate that the City will realize operating deficits in the general fund ($1.5 million), water fund ($275,000), … because City officials did not include realistic estimates in the 2013 adopted budget. The City’s December 31, 2012 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial condition of the Town’s sewer fund … the year and did not require the Town Comptroller to present accurate and reliable financial information on a … estimates. Review sewer rent charges and revise them to generate sufficient revenues to pay the total costs needed …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… Purpose of Audit The purpose of our audit was to review the internal controls over the District’s … timekeeping procedures for the period July 1, 2011 to April 30, 2013. Background The South Colonie Central … the payroll process, there is room for improvement due to the lack of uniformity in timekeeping procedures and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingDiNapoli Announces Sale of General Obligation Bonds
… Comptroller Thomas P. DiNapoli today announced the details of the competitive sale scheduled for March 10, 2015 of tax-exempt and taxable New York State General Obligation … the date of delivery, expected to be March 19, 2015. A copy of the Preliminary Official Statement which contains …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… The Authority was established pursuant the New York State Public Housing Law and operates six properties in the City of …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is … respectively. Key Findings We performed certain tests to ensure that 35 non-payroll disbursements totaling $66,400 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82LaFayette Central School District – Reserves (2013M-387)
… related to the establishment, funding and use of reserves for the period July 1, 2011 through June 30, 2013. Background … de facto reserve funds. The District did not have a plan for funding several of its reserves. In addition, the Board did not adopt written policies for establishing and using reserve funds. The Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Hamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for … We found that taxpayers were not properly informed prior to voting on the Project proposition. Certain items in the … Summary were not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Town of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103