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Town of Bennington - Financial Management (2019M-249)
… and Town officials properly managed finances by ensuring budget estimates were realistic, establishing multiyear … its financial management. It did not appropriately budget for certain expenditures and did not properly monitor … multiyear financial and capital plans to help guide the budget development process or establish reserve funds to help …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Town of Hounsfield - Claims Auditing (2019M-215)
… it for payment. Update the resolution authorizing advance payment of claims so that only claims allowed by law …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… responsibilities. The claims auditor should: Ensure that all claims contain sufficient supporting documentation before …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… budget and did not follow its fund balance policy when it appropriated fund balance to finance the 2018-19 budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… charges were properly approved and supported. Therefore, it could not be determined whether all charges were for …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Purpose of Audit The purpose of our audit was to determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, … Key Recommendations Review and amend the District’s point system as necessary to ensure conformity with GML and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Smithtown Fire District – Capital Project (2014M-231)
… from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square miles and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Schuyler Heights Fire District – Claims Processing (2014M-124)
… Law prior to Board audit. Key Recommendations Ensure that all claims, other than those exceptions allowed by Town Law, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Department adopted by-laws to dictate the manner in which it should conduct operations, Department officials do not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… January 1, 2014 through January 31, 2015. Background The Saratoga County IDA is an independent public benefit … established in 1971 to further economic development in Saratoga County. It is governed by a Board which comprises seven members appointed by the Saratoga County Legislature. Key Findings The IDA had …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectAcceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep track of employee accruals. The system should include a signature and attestation by the employee that full hours were worked, except for time … about employees through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsOpinion 2002-9
… volunteer workers) VOLUNTEERS -- Use of (to assist at recycling center) STATE CONSTITUTION, ARTICLE VIII, §1; … in providing services in connection with the town's recycling program. The town may, however, in accordance with … services in connection with the operation of the town's recycling center and pay the individuals consideration for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 90-32
… The referendum provisions of sections 81 and 220, however, do not apply where the expenditures are to be made from …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Opinion 97-9
… discussion or vote on the zoning change. This is in reply to your letter asking whether two village board members must … would expand the rights of other food service businesses to provide services already provided by the businesses in … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Independent Oversight: OSC's Contract Review Safeguards Public Funds
… Officer, the Comptroller is responsible for ensuring State and local governments use taxpayer money effectively and efficiently. One way the Office of the State Comptroller … contracts. This independent oversight deters waste, fraud and abuse; ensures the integrity of the process; and protects …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsThe Economic Impact of the Great Outdoors
… ranging from Niagara Falls to the Adirondacks and Catskill mountains, from the Finger Lakes to the beaches and shores of …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsState Comptroller DiNapoli Releases Municipal & School Audits
… reports to the board; perform a thorough audit of all claims prior to payment; adopt realistic budgets or … procedures to ensure state aid was properly claimed for all eligible special education students or provide oversight … to the school districts of origin in a timely manner for all nonresident foster care students enrolled at the district …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… New York state has seen a surge in hate crimes over the last five years with 1,089 reported instances in 2023, marking the highest number since data collection and … Thomas P. DiNapoli. The number is 69% more than in 2019. “New York is a diverse hub of cultures, beliefs and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… In July 2022, the Kingston Common Council issued a declaration of emergency to adopt rent stabilization, as set …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingDiNapoli Report Examines Troubling Child Poverty Trends
… A new report by State Comptroller Thomas P. DiNapoli details troubling child … “A staggering number of children live in poverty in New York,” DiNapoli said. “Research shows that poverty … A new report by State Comptroller Thomas P DiNapoli details troubling child …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trends