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Opinion 94-26
… taxes within the area of the town within the village. Article 19-A of the General Municipal Law (§980 et seq.; L … to permissive referendum, to provide for the provisions of article 19-A to be applicable to the establishment or … improvement districts in the municipality. For purposes of article 19-A, the term municipality is defined to mean a …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 2004-6
… PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); … AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… and allowed the president to alter the time records of a family member employed by the library which resulted in … entries, meaning the custodian did not clock in or out on those days. Instead, the president went into the payroll … including $1,071 in regular pay, $623 for vacation time, $2,971 for sick time and $220 for holiday leave. The audit …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsMWBE Report 2023-2024 Fiscal Year
In the 2023-24 fiscal year, the Fund recorded growth in its investments with MWBE managers. Total investments and commitments of Fund capital to MWBE partners rose from $31.5 billion to approximately $37.7 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2023-24.pdfTown of Wellsville – Budgeting (2021M-112)
… more transparent with how it budgets for the general and highway funds. The Board gave taxpayers the impression that … Town operations when these taxes were intended to fund highway operations. During our audit period, from 2018 … and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt budgets that more …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Little Falls City School District - Financial Condition Management (2019M-67)
Determine whether the Board and District officials effectively managed financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Hornell City School District - Financial Management (2019M-38)
… operating surpluses negating the use of appropriated fund balance. Certain reserve balances were excessive. … Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… exceeding the 4 percent statutory limit. Of the District’s six reserves, two were not used as intended and appear to be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions … Six months into the COVID19 recession New Yorkers working in lowerpaid …
https://www.osc.ny.gov/reports/covid-19-september-30-2020Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… of our audit was to assess the Board’s oversight of the District’s financial operations for the period January 1, … and to identify any security vulnerabilities within the District’s network and public website for the period January … October 15, 2014. Background The Galen-Clyde Joint Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Purpose of Audit The objective of our audit was to review BOCES’ financial records and … related to the adult education program and the procurement of professional services for the period July 1, 2014 through … Erie 2ChautauquaCattaraugus Board of Cooperative Educational Services BOCES Adult Education …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… of the State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s … and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for … not adopted a code of ethics. Key Recommendations Deposit foreign fire insurance money in a separate bank account so it …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374City of Glen Cove – Budget Review (B7-15-17)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2016 fiscal year are … reasonable. Background The City of Glen Cove is located in Nassau County. Our Office completed a review of the City’s preliminary budget for the 2016 fiscal …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17MTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… Authority (MTA) has made substantial progress funding its capital programs and has tried to limit the strain on its … to State Comptroller DiNapoli’s annual report on the MTA’s capital programs and debt. “State funds and congestion … employers in the region, which will provide dedicated revenue for the MTA’s capital lockbox to pay for $23.5 …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsState Agencies Bulletin No. 1920
… Affected Employees Employees who are overtime eligible and in the Agency Police Services Unit (APSU) – BU31 are … of New York State, Inc (PBA) provides for the change in the calculation of overtime for the Agency Police Services … hours. The new agreement changes the overtime factor used in the calculation of overtime. Overtime earned on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeIX.12.O Refunds – IX. Federal Grants
… To minimize the state’s interest liability and pursuant to Section 121 of the State Finance Law, agencies are directed … from which such payments were made. See Chapter VII, Section 3 - Refund of Appropriation/AP Adjustment Vouchers and Section 8.A - Accounting for Federal Refunds of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsVillage of Walden – Financial Condition (2017M-255)
… is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. The Village is … $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general fund $400,000 in interfund transfers from 2014 through 2016. The Village has no comprehensive multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255DiNapoli: Drastic State Revenue Shortfall in April
… According to the monthly cash report released today by State … York and other hard-hit states need the federal government to step up and provide assistance, or the state will have to take draconian actions to balance its budget. We need … According to the monthly cash report by Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-april