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State Comptroller DiNapoli Releases Municipal & School Audits

… announced the following local government and school audits were issued. City of Little Falls – Financial Condition Audit … procedures. As a result, inadequate records and reports were maintained, and the board lacked the financial … announced the following local government and school audits were issued …

https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0

Opinion 91-22

… within a fire department). June 17, 1991 Joseph Frank, Esq., Attorney at Law Hicksville Fire District …

https://www.osc.ny.gov/legal-opinions/opinion-91-22

XV.1 Overview – XV. End of Year

… The purpose of this chapter is to provide the procedures and guidelines … and Deadlines Calendar (“the Calendar”) is provided as a reference. Please be aware that this Calendar is designed …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overview

Alternative and Out-of-Service Death Benefits – Forest Rangers Plan

… and you die more than one year after leaving public employment, 50 percent of the death benefit may still be …

https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefits

Rutland Fire District – Board Oversight (2017M-262)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of District financial operations for the period January 1, …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262

Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)

… used competitive methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. … is governed by an elected five-member Board of Trustees. For the 2012-13 fiscal year, the Library’s expenditures were … into. Key Recommendations Develop written procedures for maintenance of leave time records and ensure that …

https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013m

Becoming Eligible for a Benefit – Article 14 Benefits

… and, at a later date, apply for and receive a vested retirement benefit . You can choose to begin receiving your vested retirement benefit at your early retirement age or when you reach age 55. Your early …

https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefit

Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)

… our audit was to review the District’s financial condition for the period July 1, 2013 through April 21, 2015. … a seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $14 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015m

Harborfields Central School District – Claims Processing (2016M-38)

Harborfields Central School District Claims Processing 2016M38

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38

Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)

… audit was to examine the recording and reporting of the Company’s financial activity for the period January 1, 2012 through February 6, 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to provide fire protection …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014m

Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)

… The purpose of our audit was to determine whether the Commission’s financial activities were properly recorded and … Background The Burnt Hills-Ballston Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, … the Burnt Hills-Ballston Lake Central School District. The Commission’s Board is currently composed of one member each …

https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activities

Hammond Central School District – Payroll (2016M-398)

… for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398

Penfield Central School District – Financial Management (2015M-162)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162

Johnstown Public Library – Cash Receipts (2014M-304)

… Committee does not review or audit monthly cash receipts records. Key Recommendations Establish controls at cash …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304

Comptroller DiNapoli Releases State Audits

… Thomas P. DiNapoli announced today the following audits have been issued: Department of Health (DOH) – …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-audits

State Agencies Bulletin No. 1989

… 007370 8159131 Soc Worker 1 007373 8159210 Speech Lan P A Pg C 1 005857 5932510 Speech Lan P A Pg C 2 005858 5932520 Speech Lang Pathgst 1 005855 5932310 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certain

Canton Central School District – Financial Condition (2013M-287)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … St. Lawrence County. The District is governed by the Board of Education which comprises nine elected members. The … source and continue to evaluate and explore ways to cut costs and increase revenues. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287

Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan

… Under Section 341(j) of the Retirement and Social Security Law (RSSL), you may … credit for your unused, unpaid sick leave at retirement. To be eligible, you must retire directly from public employment or within a year after separating from service. The additional service …

https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leave