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State Comptroller DiNapoli Releases Municipal & School Audits
… monthly cash flow forecasts or ensure interest rate quotes were solicited to maximize earnings. North Salem …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsTown of North Salem - Agricultural Exemptions (2018M-194)
Determine whether the Town Assessor (Assessor) is properly administering agricultural real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-salem-194.pdfSalem Central School District - Purchasing (2019M-105)
… Determine whether the District sought competition when purchasing goods and services under the statutory … competitive purchasing practices are used by employees when procuring goods and services below bidding thresholds. … Determine whether the District sought competition when purchasing goods and services under the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… payments totaling $6,855 were not approved by the Board as required by the bylaws. The Board did not ensure that the Treasurer’s records were annually reviewed, as required by the bylaws, or obtain the statutorily required annual audit. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/salem-volunteer-2019-205.pdfOpinion 93-5
… hearing on the preliminary budget was held, pursuant to proper notice, later than the date specified in Town Law, … the town should petition the county legislative board to validate the town's failure to hold a timely budget hearing. Town Law, §108 provides that …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 88-8
… This opinion represents the views of the Office of the State … or employee's election or appointment, we note that this provision would not apply unless a service contract was … would be undertaken pursuant to a preexisting agreement, this exception would not appear to be applicable. …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 90-10
… This opinion represents the views of the Office of the State … (General Municipal Law, §239-x[1]). In furtherance of this purpose, a conservation advisory council is required to … v Town of Red Hook , 60 NY2d 99, 468 NYS2d 596). For this purpose, a "general law" is a State statute which in …
https://www.osc.ny.gov/legal-opinions/opinion-90-10