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Town of Caton – Supervisor’s Records and Reports (2014M-359)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … Findings The Town does not have complete, accurate and up-to-date accounting records because the Supervisor did not … with necessary financial training and review her work to ensure that all financial activity is accurate. Provide …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Village of Fort Ann – Financial Condition (2014M-197)
… a population of approximately 490. The Village is governed by an elected three-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Glens Falls Housing Authority – Tenant Rents (2014M-370)
… Purpose of Audit The purpose of our audit was to assess the Authority's internal controls over tenant rents … Board of Commissioners, was established pursuant to New York State Public Housing Law to provide low rent housing for qualified individuals. …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a population of approximately 29,000. It is governed by an elected four-member Town Board and an … not consistently issue duplicate receipts for cash that is collected. Deposit slips were not sufficiently detailed. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Changing Employers – Membership and Enrollment
… in this situation contact us before accepting the new position to be sure they understand the consequences to …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersTown of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Great Valley – Town Clerk (2014M-29)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices for … not deposit all collections or remit all tax collections to the Town and County in a timely manner. The Board did not … the Clerk’s records or engage an independent accountant to do so. Key Recommendations Issue duplicate receipts when …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Hauppauge Union Free School District – Overtime (2016M-70)
… 33.5 overtime hours for video room coverage, which may have been able to be incorporated into other employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… or rationale for assigning them. Review fuel usage to monitor and identify unusual usage. Key Recommendations Establish policies to ensure that Town vehicle inventory records are accurate …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… of Review Based on our limited procedures, Town officials have made almost no progress on implementing corrective …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fUnified Court System Bulletin No. UCS-206
… the salary reported in the Pay Rate field. If the agency does not report Increment Code 5555 in the Incr. Code field, … will be updated with the following information. If a row does not currently exist with the Effective Date, a new row … available for agency review after the automatic increases have been processed. All reports are sorted by Department ID, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-206-october-2014-salary-increase-bargaining-units-87-86-88-ctOther Bulletin No. 12
… Purpose To explain OSC’s automatic processing of the portion of the … employees. Annual employees receive a 4% increase rounded to the nearest dollar Hourly employees receive a 4% increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-12-retroactive-april-1-2010-salary-increase-suny-constructionDiNapoli: Buffalo's Financial Condition Improves
… growth and increased economic development are responsible for the city emerging from years under a financial control … been instrumental in creating a positive fiscal outlook for Buffalo, but there are a number of red flags they should … underway in Buffalo. “I thank Comptroller DiNapoli for taking the time to review our city’s fiscal condition. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesOpinion 99-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … note that it is well-established that public authorities have an existence separate and apart from the State, even … control" or within "the possession, custody or control of any officer, agent, or agency of the state" (see Smith v …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Opinion 92-41
… used by residents and the fire district fire department for vehicular access to the properties within the district. … the requisite repairs. Fire districts are established for the purpose of providing fire protection and responding … fire districts to construct and repair suitable buildings for, among other things, the preservation, protection and …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 91-38
… reproduction costs for a single set, without regard to the number of plans and specifications he obtained. Finally, we …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Opinion 94-25
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … each calendar year after the establishment of the program in which an active volunteer firefighter accumulates at least … may constitute "miscellaneous activities" within the meaning of section 217(c)(vii). December 14, 1994 George T. …
https://www.osc.ny.gov/legal-opinions/opinion-94-25DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… quality learning experience, but over the last decade, we have found a persistent pattern of mismanagement, waste and … the state recover approximately $85 million. The audits have led to 13 arrests and 11 guilty pleas as well as $18.6 … court-ordered recoveries. DiNapoli’s investigators have also referred 19 additional cases to law enforcement. …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… the New York State Unified Court System, as these courts have broad jurisdiction and hear both civil and criminal … occur within the village. The village will continue to have costs for record storage keeping, as the village clerk … States that the remaining justice in each town will have jurisdiction in all of the participating towns; and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsState Agencies Bulletin No. 832
… Purpose To inform agencies of the availability of Control-D report … eligible employees for the Merit Step payment and to provide instructions for submitting transactions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/832-september-2008-merit-step-listings-and-payments-certain-graded-and-ns