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Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… limited. The Supervisor did not: Properly record revenues in the accounting system, prepare bank reconciliations or … by New York State General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Village of Suffern – Budget Review (B23-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Opinion 90-22
… l , that section 117 was not applicable to municipal water utilities. Section 89- l (2) requires municipalities to file … added] Because of the above exemption for municipal water utilities and because there is nothing in section 117 which … of section 117 was not applicable to village water utilities (see also 16 NYCRR Part 91.1, which relates to …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Internal Controls Over Selected Financial Operations (Follow-Up)
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New … it incurs for the operation and training of the State Army and Air National Guard, including facilities, equipment, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… $102,494, as required by the procurement policy. While New York State Village Law, Section 5-524 (Village Law) …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Volney – Financial Operations Oversight (2024M-93)
… provide adequate oversight of financial operations. As a result, the Town may have levied more taxes than necessary. … by New York State Town Law (Town Law), Section 123. As a result, the Board was unable to monitor the Town’s overall …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed … the need to have a strong claims auditing function and, where allowable by law, have chosen to delegate their …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleDelaware County – Assigned Counsel (2016M-384)
… June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and … guidance for determining assigned counsel eligibility in April of 2016 County Law and State Executive Law were amended in April 2017 and now require counties to implement OILS …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Town of Alden – Town Clerk/Tax Collector (2024M-106)
… and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Village of Suffern – Budget Review (B25-6-4)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Village of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent … The purpose of our budget review was to provide an independent evaluation of the Villages tentative budget for the 202122 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2DiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… the former clerk of the town of Rosendale justice court will make full restitution after admitting to stealing … earlier this year, she was sentenced in Saugerties Town Court on March 4. Harper was sentenced to three years’ … office found Harper controlled all phases of the court’s cash collection process with little oversight by the …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsOpinion 99-5
… of course, are combinations of public libraries within a county or sometimes even larger area. They are chartered by …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… unpaid Deferred Tolls, incurred when customers appeared at toll plazas and could not pay the toll, promising to pay later. In addition, TBTA had more than …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followDiNapoli: Former Clerk Padded Her Pay With Town Funds
… Thomas P. DiNapoli today announced the arrest of Jordan Green after an investigation and audit found that she paid … thousands of dollars in unauthorized payroll payments. Green also had the town pay back her loans from the state’s … and Essex County District Attorney Kristy Sprague. "Ms. Green used her control over the town's accounts to allegedly …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsDriver Responsibility Assessment Program
… has accurately assessed and attempted to collect all Driver Responsibility Assessment Program fees due from … identity documents, to deliver essential motor vehicle and driver-related services, and to administer motor vehicle laws … amended the Vehicle and Traffic Law (Law) establishing the Driver Responsibility Assessment Program (Program). The Law …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
The COVID-19 pandemic had devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown produced almost 2 million job losses in 2020. Yet for many, economic hardships existed long before this time.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-poverty-trends.pdfLocal Sales Tax Collections Decline by 10 Percent in 2020, With Major Shifts in Consumer Spending
New York State local sales tax collections declined by 10 percent (or $1.8 billion) in 2020 compared to 2019, due to the economic impact of the COVID-19 global pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-decline-by-10-percent-in-2020.pdfOversight of New York State Forest Tax Programs
… those properties through July 2021. About the Program New York State’s land area of 30.2 million acres comprises … both healthy forests and a stable forest economy, in 1974 New York enacted Real Property Tax Law 480a – a tax incentive … approval. The 480a Program is the second iteration of New York’s forest tax program. The 480 Program, also known as …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsRequest for Withdrawal from Sections 384-d and 384-e (PF5466)
For NYSLRS PFRS members to withdraw election to contribute under the provisions of Section 384-d and 384-e of the Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5466.pdf