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Terryville Fire District – Treasurer’s Duties (2017M-136)
… totaled approximately $4.4 million. Key Finding The Board does not review the biweekly payroll until after the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Opinion 2003-7
… for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for … projects. Town Law §277(4) provides that, before a town planning board may approve a subdivision plat containing … the subdivision plat must show, when required by the planning board, a park or parks suitably located for …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Accidental Disability – Police and Fire Plan
… must be filed while you are still in service or within two years of your discontinuance from service. When filing … On an authorized medical leave of absence for up to two years (which may be extended for an additional two years); or Receiving Workers’ Compensation or other …
https://www.osc.ny.gov/retirement/publications/1512/accidental-disabilityAccidental Disability – New Career Plan
… Eligibility Regardless of the amount of service credit you may have, if you become … Filing You, your employer or someone authorized with your power of attorney may file your application for accidental disability …
https://www.osc.ny.gov/retirement/publications/1515/accidental-disabilityAccidental Disability – Non-Contributory Plan with Guaranteed Benefits
… equal to three-quarters (75 percent) of your FAS, plus an annuity provided by any annuity savings contributions you may have made while in … The contributions required of Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would …
https://www.osc.ny.gov/retirement/publications/1513/accidental-disabilityXII.4.F Proper Invoice – XII. Expenditures
… or services have been delivered or rendered, agencies may lose available early payment discounts or lose short-term interest by paying the invoice earlier than …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceLocal Sales Tax Collections Up 19% in 2021
… Local government sales tax collections totaling $19.6 billion increased by 19.1%, or … year, according to a report released today by New York State Comptroller Thomas P. DiNapoli. This was the highest …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… the Board provided adequate oversight of the District’s financial operations for the period January 1, 2014 through … total $132,950. Key Findings The Board has not adopted an investment policy, which is required by State General … account to complete, an annual audit of the District’s financial records. Key Recommendations Adopt an investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… is a district corporation of the State, distinct and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract and the projected cost and/or energy savings achieved by BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceEast Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
East Syracuse Minoa Central School District Financial Software Access Rights 2016M41
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessTown of Newfane – Supervisor's Financial Records (2017M-7)
… Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. Background The … in Niagara County and has a population of approximately 9,600. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Latham Fire Department – Length of Service Awards Program (2016M-279)
… County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive Committee. … has not established procedures to ensure the information is organized and accurately recorded. The Committee did not … for the LOSAP attendance records to ensure the information is better organized and accurately recorded. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … it consisted of a comparison of the bank statement balance to the check register and did not include other items such as … as required by law. Key Recommendations Amend the bylaws to provide for adequate segregation of duties and oversight. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… the contract period, the services to be provided, the timetable for completion and the basis for compensation. … …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… Background The City of Rome is located in Oneida County and has a population of approximately 33,700 residents. The … Common Council is the City’s legislative branch and comprises the elected Council President and seven elected members. The City’s budgeted general fund …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248DiNapoli: Wall Street Bonuses Rose Sharply in 2009
… taxes have been prepaid. The estimate does not include stock options that have not yet been realized or other forms … firms delayed payments and paid a greater share in stock or other forms of deferred compensation. The industry … also reported that: Broker-dealer operations of New York Stock Exchange member firms earned a record $49.9 billion …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009DiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… New York state continues to have high levels of foreclosure … the situation has continued to get worse. Foreclosed properties displace families and weigh heavily on local …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsDiNapoli Announces Results of General Obligation Bond Sale
… saving New York taxpayers approximately $4.3 million on a cash flow basis and $3.1 million on a net present value basis … bonds are scheduled to be delivered on March 15, 2018. The winning bids were as follows: Series 2018A Tax-Exempt Bonds … Refunding Bonds are rated AA+ by Standard & Poor’s Global Ratings, Aa1 by Moody’s Investors Service Inc. and AA+ …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleCounty of Cortland – Departmental Operations (2013M-157)
… to examine the County’s departmental financial operations for the period January 1, 2011, through December 12, 2012. … Chairman of the Board. The County’s budgeted expenditures for the 2013 fiscal year are $123.1 million. Key Findings … positions in the Sheriff’s office. Consider imposing fees for probation supervision, drug testing, and electronic …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157