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Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… a district corporation of the State, distinct and separate from the Town of Islip, in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Salamanca City School District – Financial Management and Payroll (2017M-138)
… 1, 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and … formalizing controls and oversight associated with the payroll function. Key Recommendations Maintain unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesWestchester County - Financial Condition (2018M-151)
… over the past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151State Comptroller DiNapoli Releases Local Government Audits
… local government audits have been completed. Town of Amity – Town Clerk (Allegany County) Auditors reviewed 184 … to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management (Steuben County) The board’s management of fund balance was not effective. As a result, general and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsFormer Fire Co. Treasurer Admits Stealing $24K
… District Attorney James Ritts on the case. Wharton, 54, of Manchester, stole thousands of dollars by pocketing cash, using the fire company’s credit … schedule. If not repaid, she faces one to three years of incarceration. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "The Republican tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions would …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Brushton-Moira Central School District – Tuition Billing (2023M-158)
… care students enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and … years. District officials did not: Provide oversight of the officials who prepared the tuition bills. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158South Kortright Central School District – Claims Audit (2023M-69)
… South Kortright Central School District (District) Board of Education (Board) and District officials ensured that … and properly audited prior to payment, certain purchases of goods and services we reviewed lacked necessary supporting … Law Section 1709 (20-a) when it appointed the Clerk of the Board as the deputy claims auditor. The claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Bethpage Union Free School District – Leave Accruals (2015M-100)
… Purpose of Audit The purpose of our audit was to determine if the District’s non-instructional employees received and used …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… guilty on Thursday after pocketing $4,788 in public funds for her personal use. Her thefts were brought to light during … and Delaware County Special Prosecutor Linden Summers for helping us to bring this former clerk to justice.” Barnes … guilty on Thursday after pocketing $4788 in public funds for her personal use …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfComptroller DiNapoli Releases Municipal Audits
… County) Auditors found that the significant revenue and expenditure projections in the tentative budget are … are reasonable. However, while the estimated revenues for the proposed refuse fund budget appear reasonable, they include $250,000 in estimated revenues for fees that the city has not previously assessed. Find out …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsSodus Center Fire Department – Financial Activities (2016M-424)
… Purpose of Audit The purpose of our audit was to determine whether Department officials and the membership provided adequate oversight of operations for the period January 1, 2015 through October …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brighton Central School District – Separation Payments (2016M-119)
… auditor did not review or approve any of the separation payment calculations before payment was made. Key Recommendations Direct the District’s … and take whatever action is appropriate within the law to recover those funds. Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Mount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use of fund balance for the period July 1, 2011, through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established … Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Lindenhurst Union Free School District – Credit Cards (2016M-179)
… Union Free School District is located in the Town of Babylon in Suffolk County. The District, which operates eight …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Eligibility, Your Vested Benefit and Filing – Article 14 Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment and have … to begin receiving your vested benefit at your early retirement age or when you reach age 55. Your early … pension at the earliest possible date, file a retirement application within 90 days before you first become eligible. …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filing