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Opinion 92-42
… because town equipment is acquired for town purposes (see Town Law, §64[2-a]) and town personnel is hired to provide services for the town (see, e.g., Highway Law, §140[4]), a town may not perform work … consideration is paid to the town under a contract (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Mission Statement and Performance Measures
… on 13 performance measures that it has established to show how well it is accomplishing its mission. These measures are … To measure customer satisfaction, the Authority asks many of its clients to complete a customer satisfaction … management and the Board compare the actual project end date and cost with the latest formal projections, not the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresState Comptroller DiNapoli Releases Municipal & School Audits
… of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also … for 59 claims totaling $51,519, or establish procedures to detect and prevent duplicate payments. In fact, auditors … records, and inadequate financial reports were provided to the board. As a result, the board lacked reliable records …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsTown of East Hampton – Budget Review (B18-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9BOCES Milk Bidding (2018-MS-2)
… [read complete report - pdf] We also released four letter reports to the following BOCES: Capital Region [pdf] , … districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 percent) on fat free chocolate milk half pints in 2016-17, in places where it …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Town of East Hampton – Budget Review (B17-7-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15DiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… to closely monitor their budgets should these collections slip." DiNapoli's report noted total local collections …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsVillage of Hempstead – Budget Review (B17-7-6)
… Background Chapter 642 of the Laws of 2006 authorizes the Village of Hempstead (Village) to issue bonds not to exceed … Village of Hempstead Budget Review B1776 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Statistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology … Village officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Village of HastingsonHudson Board Oversight 2018M92 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Delaware County – Assigned Counsel (2016M-384)
… period January 1, 2015 through June 9, 2016. Background Delaware County is located in eastern New York, consists of … Key Findings County officials began working with the Delaware County Bar Association (DCBA) to update the County’s … Delaware County Assigned Counsel 2016M384 …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Village of Suffern – Budget Review (B21-6-2)
… of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of Suffern, located in Rockland … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit … adjustments to the budget as needed throughout the coming year. In adopting the 2021-22 budget, the Village Board …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Village of Suffern – Budget Review (B25-6-4)
… was to provide an independent evaluation of the proposed 202526 budget …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Alden – Town Clerk/Tax Collector (2024M-106)
… complete report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly … remitted and reported collections. Key Findings The Clerk did not properly record, deposit, remit or report … were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Registration and Enforcement of Automotive Service Sales and Salvage Facilities 2016S71
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followOpinion 2001-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … district may offer a reward for information leading to the conviction of the persons responsible for an incident where a member was …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Health and Safety of Children in Foster Care (2016-N-2) 90-Day Response
To determine whether the New York City Administration for Children's Services takes sufficient steps to ensure the health and safety of the children ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n2-response.pdfState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the East Meadow Public Library , Town of Erwin , Town of New Hartford and the Town … spent appropriately and effectively." East Meadow Public Library – Claims Auditing (Nassau County) The board does not … individual claims to ensure they represent legitimate library expenditures and that library officials have complied …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… Crown Point Central School District [pdf] , Dover Union Free School District [pdf] , Eden Central School District … , Goshen Central School District [pdf] , Greenport Union Free School District [pdf] , Harborfields Central School … Central School District [pdf] , Port Washington Union Free School District [pdf] , Rye Neck Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1