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Vested Retirement Benefit – State University Police Plan
… if you leave public employment before retirement age and have five years of credited service. When you reach … be entitled to a retirement benefit based on your service and your earnings when you were an active member. 1 The date … to file a retirement application when you become eligible and wish to receive your vested benefit. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1823/vested-retirement-benefitFormer Fire Co. Treasurer Admits Stealing $24K
… credit cards and stole checks to gamble at casinos in the Finger Lakes, Central New York and Las Vegas. "Ms. … one to three years of incarceration. Since taking office in 2007, DiNapoli has committed to fighting public corruption …
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 … Office estimates, the bill is also expected to result in higher health insurance premiums or loss of coverage for … the option for advance refunding of outstanding debt. In the past four years alone, this option has generated …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… Barnes pleaded guilty on Thursday after pocketing $4,788 in public funds for her personal use. Her thefts were brought … office. Barnes, 44, admitted before Judge Richard Gumo in Delhi Town Court that she issued four checks to herself … $500 to cover the village of Delhi’s insurance deductible in lieu of three years’ probation plus one year conditional …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfBrushton-Moira Central School District – Tuition Billing (2023M-158)
… billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Westchester County - Financial Condition (2018M-151)
… effectively managed the County's financial condition to ensure the sustainability of current and future … over the last five years. Financial condition continued to decline in 2017 when it experienced an operating deficit … during the audit period, from $180.2 million in 2013 to $83.7 million in 2017. A debt service obligation of $159.8 …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Bohemia 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-158East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… did not annually audit the Treasurer’s records as required by the Company bylaws. The Board did not establish adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesSalamanca City School District – Financial Management and Payroll (2017M-138)
… the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Mount Sinai Union Free School District – Financial Management (2013M-227)
… Sinai Union Free School District (District) is located in the Town of Brookhaven in Suffolk County. The District is governed by the Board of … expenditures over the past five years, which resulted in operating surpluses totaling $7.1 million. Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Brighton Central School District – Separation Payments (2016M-119)
… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools … officials did not have written policies or procedures in place to provide guidance to employees and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Sodus Center Fire Department – Financial Activities (2016M-424)
… Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is … by the membership due to the lack of documentation in the meeting minutes. Key Recommendations Update the … that all claims are audited, document the approved claims in the meeting minutes and retain adequate supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … controls. Records maintained by the Director pertaining to the playground program were incomplete and inaccurate. … such as increased supervisory reviews. Develop procedures to ensure that all playground program records are complete …
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)
… The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk County. The District, which operates eight schools … credit card maximum spending and account credit limits are in accordance with the limits authorized by the credit card …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Churchville-Chili Central School District – Financial Management (2015M-354)
… six schools with approximately 3,900 students, is governed by an elected nine-member Board of Education. Budgeted … adopted budgets that overestimated operating expenditures by 6 to 7 percent between fiscal years 2012-13 and 2014-15, … funding and expenses of the reserves to date, as required by the reserve funds policy. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Chenango Forks Central School District – Financial Condition (2014M-98)
… The Chenango 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 Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98State Comptroller DiNapoli Releases Local Government Audits
… local government audits have been completed. Town of Amity – Town Clerk (Allegany County) Auditors reviewed 184 … but were not always remitted to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management (Steuben County) The …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsComptroller DiNapoli Releases Municipal Audits
… that the significant revenue and expenditure projections in the tentative budget are reasonable. The town’s 2020 … that the significant revenue and expenditure projections in the proposed budget appear reasonable, however, the city … did not appropriate any fund balance as a financing source in the 2020 general, water and sewer or refuse fund budgets. …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Lois Bronz Children’s Center, Inc. (Center) on its … To determine whether the costs reported by Lois Bronz Childrens Center Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… Havens, the former Treasurer of the Citizens Hose Company in Shortsville, pleaded guilty to felony theft of nearly … MacBride and Sheriff Cirencione for their partnerships in rooting out fraud.” “Today marks an important step in moving forward for the Citizens Hose Company,” Cirencione …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75k