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Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… Fire Company (Company) officials provided oversight of financial operations to ensure funds were safeguarded. … by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized checks to herself … Key Recommendation Routinely review the Treasurer’s work, discontinue using debit cards, and audit and approve …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Opinion 96-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services … the alternative competition requirements of a municipality's procurement policies and procedures adopted under General …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 89-36
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has a period of probable usefulness of five …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Ulster County – Court and Trust Funds (2014M-352)
… Purpose of Review The purpose of our review was to examine controls over the County’s court and trust funds for the period January 1, 2013 … moneys from foreclosures and contract disputes resulting in a mechanic’s lien. Additionally, in certain circumstance, …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Tioga Fire District – Board Oversight (2022M-170)
… Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of … have better positioned themselves to oversee the District’s financial activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Purpose of Audit The purpose of our audit was to examine the Village’s processes and procedures over cash receipts from parking … 2016. Background The Village of Sleepy Hollow is located in the Town of Mount Pleasant in Westchester County and has …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Addison Central School District – Procurement of Professional Services (2023M-6)
… officials sought competition for the procurement of professional services. Key Findings District officials did not seek competition for most professional services in accordance with District policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers without seeking …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Town of Somerset – Budgeting for Sales Tax (2016M-419)
… Purpose of Audit The purpose of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 … 18, 2016. Background The Town of Somerset is located in Niagara County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Unified Court System Bulletin No. UCS-205
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 380 , AFLAC … Employees Unified Court System Unrepresented Employees in Bargaining Units CT, 86 and 88 Background The Unified … Voluntary Supplemental Insurance Program. Effective Date(s) Administration pay checks dated August 27, 2014 OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-205-change-eligibility-aflac-voluntary-supplemental-insuranceVillage/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Purpose of Audit The purpose of our audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, … Background The Village/Town of Mount Kisco is located in Westchester County and has a population of 9,983. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255City of Corning – Foreign Fire Insurance Funds (2017M-143)
… Purpose of Audit The purpose of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the period … June 23, 2017. Background The City of Corning is located in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Village of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 … 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Village of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Village’s financial operations for the period June 1, 2011 through … Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Former Fire Co. Treasurer Admits Stealing $24K
… Thomas P. DiNapoli exposed her crimes. DiNapoli’s office partnered with Ontario County Sheriff Philip C. … checks to gamble at casinos in the Finger Lakes, Central New York and Las Vegas. "Ms. Wharton betrayed her neighbors and …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kCity of Rome – Solar Power Purchase Agreements (2015M-290)
… Purpose of Audit The purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements … June 30, 2015. Background The City of Rome is located in Oneida County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial operations for the period January 1, 2011, to … The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overSUNY Bulletin No. SU-141
… Laws of 2004 implements the agreement between the State of New York and United University Professions (UUP) and provides for … through the New York State payroll system. Effective Date(s) SUNY System Administration has designated pay periods for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-141-uup-1-discretionary-increaseOverlapping Real Property Tax Rates and Levies - FAQs
… the heading "Supplemental Information Per Year" . What's new about these Overlapping Real Property Tax tables? How … 5 cities (Buffalo, Syracuse, Rochester, Yonkers, and New York City). All school districts have fiscal years ending …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsTown of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility Project for the … 31, 2012. Background The Town of Newstead is located in Erie County with a population of approximately 11,400 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor … October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263