Search
Huntington Manor Fire District – Cash Disbursements (2014M-108)
… $6.7 million. Key Findings A majority of the Board does not audit claims prior to payment. The Secretary signs …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Half Hollow Hills Community Library - Fund Balance (2018M-127)
… doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Library … and recommendations. Appendix B includes our comments on issues raised in the Library’s response letter. … Determine if the Board of …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Educational Services (BOCES) is an association of 32 component and two noncomponent school districts and is …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesVillage of Sagaponack – Claims Processing (2017M-124)
… 28, 2017. Background The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of approximately 310. … supporting documentation, and that purchases are made in accordance with Village policy. Ensure that Village …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Colchester – Financial Condition (2016M-376)
… 31, 2016. Background The Town of Colchester is located in Delaware County and has a population of approximately … Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key Findings The … reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board underestimated revenues by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Westchester Library System – Procurement (2015M-199)
… which was chartered by the New York State Board of Regents in 1959. The Library System, which is located in the Village of Tarrytown in Westchester County, is governed by a 15-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Suffern Central School District - Financial Condition (2019M-145)
… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax … plan. District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Binghamton City School District – Information Technology (2019M-147)
… - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data from abuse or … IT control weaknesses were communicated confidentially to district officials. Key Recommendations Regularly review user …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Incorporated Village of Garden City – Check Signing (2021M-39)
… signatories sign checks using their own signatures. Except for as specified in Appendix A, Village officials agreed with …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Rushford - Procurement (2020M-43)
… procurement policy and applicable statutes. Key Findings Of 59 payments totaling $632,000, two purchases totaling $175,000 were not competitively bid as required. Of 55 purchases totaling $189,000, 17 purchases totaling … request for proposals (RFP) and/or the required number of quotes prior to being made. The Town’s procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Your Membership Tier – Special 20- and 25-Year Plans
… When you join PFRS, you are assigned a tier based on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973, through … 2010* Tier 5 January 9, 2010, through March 31, 2012 Tier 6 April 1, 2012 or after *PFRS members, who joined July 1, …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierOpinion 89-32
… a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 93-2
… in village) VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, … village officers. A village board, on its own motion, may not hold a referendum on such a proposition at any other … its officers on another date (Election Law, §15-104[1][a]; but see, Election Law, §15-104[1][c], which prescribes a …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 96-23
… issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- Exemption (of towns from court fees) … Section 8017 of the Civil Practice Law and Rules does not grant a broad exemption to towns, or other municipalities … under CPLR, §1301. Generally, governmental entities are not exempt from court filing fees unless a statute expressly …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Comptroller DiNapoli Releases School District Audits
… or document sufficient evidence to demonstrate whether the vendor selected was a prudent and economical use of public …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsOpinion 90-23
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … village or school district to contract indebtedness ..." (NY Const, art 8, §12). Pursuant to this reservation of power, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23XIV.5 Employee Award Programs – XIV. Special Procedures
… meals, lodging, and tickets to theater or sporting events. NEW YORK STATE LAW Section 135 of the Civil Service Law prohibits employees … Code must be reported as taxable income to the recipient on the PayServ system. In addition, cash and cash-equivalent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsDiNapoli: Audit Finds State Falling Short in Helping People with Disabilities Find Work
… Work Incentives Navigator and Reports (WINR) application, does not contain certain recommended components including an … sufficient to meet the report’s recommendation. WINR also does not provide information on all of the benefits that the … and housing assistance, because, according to OMH, it does not currently have access to the necessary data sources …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-workDiNapoli: New York Must Do More To Reduce Maternal Deaths
… including creating a Maternal Mortality Review Board and a statewide expert work group to improve postpartum care. … needs to thoroughly analyze this data and share it with partners to help determine whether its efforts are working … is needed. Officials said they are working to develop a statewide surveillance program. Improved Outreach Needed DOH …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deaths