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Village of Head of the Harbor – Justice Court Operations (2020M-110)
Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/head-of-the-harbor-justice-court-2020-110.pdfPublic Safety – 2022 Financial Condition Report
… (up 10 percent after a 15.8 percent decrease in 2020); Robbery (up 2.9 percent); and Aggravated assault (up 9.5 …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyAccess Controls and Vulnerability Management
… risks associated with unauthorized access to systems and data. The audit covered the period from January 2025 to July … associated with unauthorized access to its systems and data. Due to the confidential nature of our audit findings, … risks associated with unauthorized access to systems and data …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementDiNapoli: Local Government Debt Levels Off
… since the Great Recession, after more than doubling from 1998 to 2010. A major factor behind the slower debt growth … taxpayers.” Local government debt more than doubled from 1998 to 2010, jumping from $20.8 billion to $44.1 billion in … with the highest debt in the state. The Town of Oyster Bay reported $744 million in debt outstanding in 2018, an …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Purpose of Audit The purpose of our audit was to determine whether … and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. … detailed guidance for procuring goods and services that are below competitive bidding thresholds. The individual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… Attorney’s Office. In April of 2019, the clerk was arrested for grand larceny in the third degree, falsifying …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period January 1, 2013 through August 31, 2014. … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Full- and Part-Time Service Credit – Article 14 Benefits
… annual equivalent of New York State’s annual minimum wage for your full career in public service. “Full-time” is … by your employer, but must be at least six hours per day, for a five-day week. Part-Time Employment Part-time … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… The population, number of businesses and household incomes in the Greater Jamaica area in Queens are increasing at a rapid pace, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The … The population number of businesses and household incomes in the Greater Jamaica area in Queens are increasing at a …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Office of Children and … managing energy consumption and had not achieved the 35 percent energy reduction goals set forth in Executive … that OCFS has implemented both recommendations made in the initial report. OCFS has developed and implemented a …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0DiNapoli Releases May State Cash Report
… Tax revenues in May were stronger than expected and came in $838 million higher than projections, according … money than expected in May because of strength in personal and business taxes as well as significant one-time cash … percent higher than in 2013. Total tax receipts for April and May combined were $1.4 billion below year-ago levels, …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportOpinion 94-31
… for the annual exchange of cash for one week of vacation credit accumulated during the year. You ask whether a village and the union representing its employees may provide, in a collective … to receive cash in exchange for one week of vacation credit accrued during that year. Collective bargaining …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Opinion 88-34
… or statutory amendments that bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns … Towns may enact traffic regulations, rules, and orders in the same manner as ordinances. Villages may enact traffic regulations, rules and orders, in the same manner as resolutions. Opn No. 74-1224 is …
https://www.osc.ny.gov/legal-opinions/opinion-88-34DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… authorities operate in New York state and provide a host of important services to citizens. However, the 639 authorities operating outside of New York City employ more than 4,300 employees, report … local authorities, DiNapoli’s office has launched a series of local authority audits and will periodically release …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyOpinion 96-22
… if the town no longer needs to proceed with the landfill closure. It is anticipated that the moneys in the contingency … is, the townwide or town outside village general fund and highway fund portions of the budget in the case of a town. … may be issued (see Local Finance Law, §§10.00; 11.00[a][33], [33-a]). …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Veterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely served in our country’s Armed … On Tuesday we honor the men and women who have bravely served in our countrys Armed …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliMiddlesex Fire District – Procurement (2025M-135)
… Did Middlesex Fire District (District) officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, 2024 – October 24, 2025. We extended the audit period back to January 1, 2022 to review the … Did Middlesex Fire District District officials ensure the procurement of goods and services in an economical manner …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Brewster Central School District - Professional Services (2019M-235)
… whether the District procured professional services in accordance with Board policies and applicable statutory requirements. Key Finding District … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Unified Court System Bulletin No. UCS-79
… Court Employees Association, Inc. and in Bargaining Unit DR, represented by Court Officers Benevolent Association of … the attributes for these codes to include Bargaining Unit DR. Agency Actions Agencies must access the General Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omahaOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… pools, beaches, and spray grounds located in New York City. The audit covers the period April 1, 2015 through December 14, 2016. Background The Office of Parks, Recreation and Historic Preservation (Parks), the Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-grounds