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Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions had supporting documentation. Key … disbursement activities. Review and approve all debit card transactions before card purchases are made and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mTotal Receipts – 2021 Financial Condition Report
… policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may force spending … Have Increased Over the Past Five Fiscal Years From 2017 to 2021: Total receipts increased 22.5 percent. Tax receipts …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsOpinion 97-23
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … -- Ambulance Corps (simultaneous membership in fire company) FIRE COMPANY -- Membership (simultaneous membership … LAW, §10-1006: There is no statutory prohibition on an individual becoming a member of a fire company and a …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative death benefit may be payable. This … public employment, your beneficiary may be entitled to 50 percent of the ordinary death benefit. …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – State Police Plan
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative death benefit may be payable. This benefit would equal the …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Forest Rangers Plan
… Alternative Death Benefits If you die while in service after having become eligible to retire, an alternative death benefit may be payable. This benefit would … PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Alternative and OutofService Death Benefits …
https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefitsState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following municipal audits have been issued. Town of Freetown – Records … 850 non-New York STAR property tax exemptions for non-municipal-owned property on the 2017 assessment roll. … Thomas P DiNapoli today announced the following municipal audits have been issued …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Statement on New Immigration Ban
… not just un-American, but detrimental to the economy. As my recent reports have shown, our rich diversity of cultures … some upstate cities and driven growth in New York City and Long Island. In another report , DiNapoli found immigrants …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banCaribbean Heritage Month Celebration
… to New York State. The live stream has ended, but you can watch a replay of the event below. 2022 Honorees Michèle Voltaire … including New York’s own Shirley Chisholm, the first Black woman in Congress. Caribbean Americans come together each …
https://www.osc.ny.gov/caribbean-heritage-month-2022Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… pension plans and external investment pools are required to be presented in the notes to the financial statements if separate GAAP statements for …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… Central School District (District) students enrolled in out-of-district programs were accurately calculated and … Warsaw Central School District District students enrolled in outofdistrict programs were accurately calculated and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board … Agent did not ensure that goods and services were procured in accordance with the purchasing policy and procedures. We … Agent ensured that goods and services were procured in accordance with the DelawareChenangoMadisonOtsego Board of …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesHighland Central School District – Non-Instructional Overtime (2021M-8)
… for overtime work, including approval of overtime, to ensure that only necessary overtime charges are being … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… officials effectively monitored Town vehicles and fuel usage for loss, waste or misuse. Key Findings Town officials … did not adequately monitor Town vehicles and fuel usage. As a result, Town officials did not know if Town … justification or rationale for assigning them. Review fuel usage to monitor and identify unusual usage. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Worcester Central School District - Fund Balance Management (2022M-75)
… Real property tax levies were higher than necessary, in part, because surplus fund balance in excess of the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Village of Oyster Bay Cove – Claims Audit (2022M-114)
… without auditing the individual claims. We reviewed 304 claims totaling $775,633 and found that although these …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… and wage payments. Seek recovery of any amounts overpaid to employees. Periodically review accrued leave records. … and indicated they have initiated or planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… Determine whether the West Colesville Volunteer Fire Company Inc Company Board of Directors Board provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightSea Breeze Fire District – Board Oversight (2018M-269)
… and debt obligation records. Comply with legal mandates to perform an annual audit, file financial reports or audit … and indicated they have begun and will continue to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269