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Town of Huron – Financial Management (2014M-367)
… 1, 2011 through September 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Groveland – Fiscal Oversight (2014M-285)
… appropriations for 2015 for the general and highway funds total approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Town of Clarendon – Justice Court Operations (2013M-362)
… 1, 2012 to November 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by an elected Town Board, which …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… August 31, 2016. Background The Franklin Square and Munson Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for … Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Town of Caroline – Renewable Energy (2013M-325)
… Board also has reduced carbon dioxide emissions by 76,000 pounds, which is equivalent to annual greenhouse gas …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Town of Andover – Audit of Claims (2013M-388)
… of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. … or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was included in the Board minutes. We found that …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Bolivar-Richburg Central School District - Financial Management (2019M-17)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Gates-Chili Central School District - Financial Management (2019M-53)
… over the last three years despite having sufficient funds to finance the District’s increased costs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… of this fund balance increase to its reserve (restricted) funds, which increased by $1.50 million, or 65 percent (from …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… financial operations. Key Findings We tested 75 of 480 disbursements made during our audit period, totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Madison County - Claims Audit and Payment Process (2019M-142)
… computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly payments from a … Ensure all claims are audited and approved prior to payment when required by law. Ensure all claims contain … sufficient detail and supporting documentation prior to approval. Ensure the Treasurer controls her signature when …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Justice Court Fund
… Town and village justice courts in New York State are required to … Report Now Application Resources Other Resources Town and Village Court Revenue Report Contact Us JCR User Guide for … Town and Village CFOs [pdf] Enrollment Instructions [pdf] View our Justice Court Fund Reporting (JCR) Changes webinar …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundFederal Receipts – Federal Funding and New York
… was expected to flow through the New York State Financial Plan. According to DOB, the State expects to disburse the last significant portion of pandemic assistance in SFY 2026; as of the FY 2026 NYS Executive Budget Financial Plan, … Combined Statement of Cash Receipts, Disbursements and Changes in Fund Balances; Exhibit A; New York State Division …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school … tax levy limit; and whether they plan to stay within the Tax Cap. Local government boards must pass a local law or … resolution by at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… entered the plea in White Plains federal court before U.S. Magistrate Judge Lisa Margaret Smith. "Mr. Parisi tried to … required to do under New York law. Parisi and the relative named Stokes after a Southampton, New York, street on which …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtOpinion 89-25
… Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and … means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority to sell …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Oversight of the Clean Water State Revolving Fund
… (Corporation) is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being … technical assistance primarily to municipalities for their water quality infrastructure projects. Its mission is to … communities throughout the State to undertake critical water quality infrastructure projects by providing access to …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fundOpinion 91-51
… on a benefit basis are "assessed upon each ... parcel of land at the time and in the manner ..." provided for the levy …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 95-32
… MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the … STATE COMPTROLLER -- Powers and Duties (preparation of model security and custodial agreements) GENERAL MUNICIPAL … ask whether a fire district is required to enter into the model security and custodial agreements prepared by this …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 2002-16
… You ask whether a coterminous village/town may enter into a contract for the payment of monies to a not-for-profit … towns and villages have express general authority to enter into contracts in furtherance of the performance of their … setting forth the maximum amount that may be appropriated into the fund; cf . Village Law §4-412[1]). In the case of a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16