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Fishers Island Waste Management District -- Purchasing (2015M-292)
… any purchases. District officials did not always comply with the purchasing policy by obtaining written quotes for … District’s purchasing policy to ensure it is in compliance with statutory competitive bidding rules. Comply with the purchasing policy and statutory competitive bidding …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Jericho Water District – Water Use Charges (2013M-395)
… Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… and enforced. Customers were not billed in accordance with the Board-established rates, resulting in customers … not always include late payment penalties in accordance with Board policy. Key Recommendations Establish … applied to all delinquent customer accounts in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Saugerties – Justice Court Operations (2015M-47)
… elected five-member Town Board, maintains a Justice Court, with two elected Justices. The Court collected approximately … Neither Justice reconciled bail bank account balances with bail activity reports. Not all cash receipts were … are performed and that available cash reconciles with liabilities. Perform an analysis of all bail liabilities …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Minden – Budgeting (2014M-366)
… July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of Fort Plain within its … The Town improperly allocated portions of its sales tax revenue to the town-wide general fund without first …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive … Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which contracts … and submit formal monthly and annual financial reports in 2013 and 2014. The Executive Committee has not provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mPortville Central School District - Financial Management (2018M-245)
… taxpayers. Review and fund reserve balances to reasonable levels and use reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Victor Central School District - Financial Management (2019M-62)
… level. Review and fund reserve balances to reasonable levels in accordance with applicable statutes. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Town of Shawangunk - Sewer District Charges (2018M-122)
… of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district (District) users … Department of Corrections and Community Supervision DOCCS for sewer services …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Village of Millbrook - Financial Operations and Procurement (2018M-135)
… officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts … Law. Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Akron Central School District - Financial Management (2018M-195)
… million, or 4 percent. The Board annually adopted budgets with overestimated appropriations averaging $2.8 million (10 … should: Ensure unrestricted fund balance is in compliance with statute. Adopt realistic budgets based on historical or … funds to pay related debt. District officials disagreed with us in many instances; however, they indicated they plan …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Tri-Valley Central School District - Financial Management (2020M-17)
… the surplus fund balance in the general fund in accordance with the law. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials agreed with our findings and recommendations and indicated that they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Hounsfield - Claims Auditing (2019M-215)
… commodities, goods and services totaling $172,000 complied with bidding requirements and/or the Town’s procurement … in the procurement process are aware of, and comply with, competitive bidding statutes and the Town’s procurement policy. Town officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Village of Arkport - Information Technology (2019M-203)
… Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and … that sufficiently defines the role and responsibilities of each party, includes all services to be provided, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Opinion 90-51
… emergency telephone service) COUNTY LAW, §§300, 301, 303, 305, 307, 308: Surcharges imposed on customers within a … agent of the surcharge for the municipality (County Law, §305[1]). County Law, §307 is more specific than section 305 as to how surcharge monies remitted to the municipality …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 98-13
… Building (use of to display historical material) -- Public Museum (establishment of by town) -- Contracts (with museum registered by regents) LOCAL LAWS -- Fees (imposition … TOWNS -- Powers and Duties (establishment of public museum); (use of town building to display historical …
https://www.osc.ny.gov/legal-opinions/opinion-98-13DiNapoli: Brooklyn is King of NYC Economic Growth
… grown by 42 percent, faster wage growth than all other boroughs except Manhattan. However, the average private … in Brooklyn was $38,550 in 2012, the lowest among the five boroughs. This reflects the fact that job growth has been …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growthOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… clothing, medical care, securing entitlements); are in need of protection from abuse, neglect, financial … or exploited people. According to research published in 2020, 1 every year about one in 10 older adults (age ≥ 60 years) in the United States …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanMuseum or Military Abandoned Property
… Our office has a list of abandoned properties left in museums, historical societies, zoological gardens, … arboreta and other such institutions. These items are listed on our website for 180 days. If no one comes forward … property prior to or within 30 days after the listing, the museum acquires title to the property. We also list military …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyOpinion 89-34
… gives the town board the "general management, custody and control" of all town property, Highway Law, §142(2) … The town board also, at any time, may require any town officer or employee to submit to the board or to a public … to make an inquiry into the situation, it may recommend a course of disciplinary action against the employees if it is …
https://www.osc.ny.gov/legal-opinions/opinion-89-34