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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … New York …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Tier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
… by death benefit two, the greater benefit in almost all cases. Death benefit two is equal to your salary …
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , Southern Caygua Central School District and the Yonkers City School District . “In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. … The District’s general fund budget totaled $90,940 for the 2013 fiscal year. Key Findings The Board did not … some controls, some key components were lacking. For example, the Board did not review the Treasurer’s monthly …
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
… Village of Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday after an investigation and … Attorney Weeden A. Wetmore and the New York State Police for their diligent work in helping us hold Ms. Haverley … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftJustice Court Fund: Advisories
… (1), Cap Extension VTL 1809 (2) April [pdf] - Reporting to the Justice Court Fund Adjustments and Refunds ENCON Civil … 2008 July [pdf] - 2008 Legislative Updates and Reporting to the Justice Court Fund (JCF) Surcharge and Fee Increase PL … January [pdf] - 2008 Legislative Update and Reporting to the Justice Court Fund Surcharge and Fee Extension VTL …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesAccidental Disability – Article 14 Benefits
… duties not caused by your own willful negligence. There is no minimum service requirement for an accidental disability … medical leave of absence for up to two years. If you are no longer in active service, you may be eligible if your …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityEligibility, the Benefit and Filing – Police and Fire Plan
… service. Filing Your Application for Service Retirement (RS6037) must be on file with the Office of the State …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… of our audit was to review the City’s purchasing process for the period April 1, 2012 through September 6, 2013. … The City of Batavia is located in Genesee County and has a population of 15,645. The City is governed by a City … basis, such as using requests for proposals (RFPs), when procuring professional services. The City awarded …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Opinion 91-22
… the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) FIRE … PROTECTION AND PREVENTION -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) … previously concluded that a fire police squad is intended to be a component of a fire department or fire company (1971 …
https://www.osc.ny.gov/legal-opinions/opinion-91-22LaFayette Central School District – Reserves (2013M-387)
… through June 30, 2013. Background The District is located in Onondaga County and the Onondaga Nation Territory. It is … $19.4 million. Key Findings Four of the five reserve funds in the District were not formally established. However, since … did not have a plan for funding several of its reserves. In addition, the Board did not adopt written policies for …
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)
… and ensure they only address conditions that could not have been reasonably anticipated during project planning. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Wainscott Common School District – Financial Condition (2013M-268)
… Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of … under-estimated revenues and over-estimated expenditures in the Board adopted budgets by a total of more than $1.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Area #9 – Wireless Network – Information Technology Governance
… of wireless technology and security can be found in the Office of the State Comptroller’s publication entitled …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of Niskayuna in Schenectady County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingTown of Barrington – Financial Management (2017M-103)
… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town’s … Board did not adopt multiyear financial or capital plans to address long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a written …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Town of Pittsfield – Disbursements (2013M-82)
… 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 … total of more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These discrepancies … Thoroughly document the annual audit process in the Board minutes and continue the use of the audit …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… our audit was to evaluate the BOCES’ procurement practices for the period January 1, 2014 through September 29, 2015. … 352 housing units. The Authority can also issue vouchers for 188 additional units under the Section 8 program. The … representatives elected by tenants of the Authority). For the fiscal year ending March 31, 2015, the Authority’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Cleveland 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 …
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)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … practices created operating deficits that have contributed to ongoing fund balance deficits in the general fund. During … deficit would have been even greater. The Board failed to audit all claims as required by Village Law. For the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-information