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IDA Reform
… Laws of 2015 – A.7915 (Magnarelli) / S.5867 (Marchione) – To increase the accountability and improve the efficiency and … To increase the accountability and improve the efficiency and …
https://www.osc.ny.gov/legislation/ida-reformTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… Amend the Town code water penalty to comply with Town Law. Town officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Opinion 2004-3
… establish and delineate limits on the amount of real property taxes that may be imposed annually by counties, … in this section, the amount to be raised by tax on real estate in any fiscal year, i n addition to providing for …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… citizens must receive the highest quality of service for the lowest possible cost. To determine if your … evaluate these services to see if opportunities for cost savings exist. There are a number of ways to … garbage collection costs. Intermunicipal cooperation: For some municipalities, it may be economical to enter into a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsOversight of School Fire Safety Compliance
… Purpose To determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety … To determine if the State Education Department is providing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and county treasurer within the timeframes established by state law. As a result, funds were not provided to finance … to the town supervisor at least weekly, as required by state law. The tax collector made one payment totaling …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… District , Town of DeKalb , Town of Hartford , Town of Taylor and the West Hempstead Water District . "In today's … computer security and disaster recovery plans. Town of Taylor – Financial Management (Cortland County) The board … Fire District Town of DeKalb Town of Hartford Town of Taylor and the West Hempstead Water District …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1620
… average salary of a Tier 6 member of the New York State and Local Employees' Retirement System (ERS) will now be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1620-tier-6-pensionable-overtime-earnings-limit-calendar-year-2018-employeesThe New York State Procurement Integrity Act
… the integrity, transparency and accountability of the State’s procurement process by restoring the state comptroller’s independent contract oversight, requiring public authorities to comply with the state finance law relating to procurements, prohibiting … of the States procurement process by restoring the state comptrollers independent contract oversight …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actCity of Mount Vernon – Building Department Fees and Fines (2014M-65)
… examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, … Findings The City did not resolve more than 80 percent of building violations issued during the audit period. The Law Department did not pursue collection for all unpaid building violation fines. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Comptroller DiNapoli Releases State Audits
… to immediately notify the Paratransit Division of any accidents/incidents and provide a written report within 24 hours. Auditors found the number of reported accidents increased from calendar year 2008 through calendar … or less are not all reported as required. Similarly, car service providers did not report accidents as required …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsOversight of Complaint Activity
… Purpose To determine whether the Public Service Commission consistently applies State laws, rules, and … through August 19, 2016. Background The Public Service Commission (Commission) regulates almost 2,000 electric, gas, steam, … To determine whether the Public Service Commission consistently applies State laws rules and …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityPatchogue-Medford Union Free School District – Budget Review (B7-14-2)
… are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7142 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7161 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… (District) Board of Fire Commissioners (Board) pay Advanced Life Support (ALS) employees only the amounts to which they …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153City of Mechanicville – Financial Oversight (2025M-78)
… City departments, including the Finance Department. The Commissioner of Finance (Commissioner) is responsible for keeping proper books of … occur and that public transparency could diminish. The Commissioner did not maintain current accounting records or …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Fabius-Pompey Central School District – Budget Review (B3-15-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Beacon City School District – Budget Review (B6-14-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10