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Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Clifton Park … as either a library officer or independent contractor, is unclear. Because the treasurer is responsible for the care …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Sodus Center Fire District – Board Oversight (2017M-108)
… March 13, 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Inspecting Highway Bridges and Repairing Defects
… Purpose To determine if the New York State Thruway Authority (NYSTA) inspects its highway bridges and repairs defects. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsReview of Advance Contract Payments
… terms and conditions of the contracts. SED officials did not obtain any reports from the 13 contractors at the time of … even though the contracts had expired. Therefore, SED did not obtain documentation detailing how these contractors … the advanced funds they received. As a result, SED did not have assurance the contractors expended the funds as …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsVillage of Belmont – Water and Sewer Operations (2014M-101)
… February 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately 970 residents. The Village is governed by an elected four-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Town of Big Flats – Financial Management (2013M-170)
… 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately 7,700. The Town is governed by a five-member Town Board (Board) consisting of … funds. The general fund’s excess unrestricted fund balance is 128 percent of the ensuing year’s budget and the water …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Oversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three … Our initial audit found the Department was challenged to ensure investigations, particularly Priority 1 complaints …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, … tax collections, totaling $505,197, within 24 hours of the date recorded as collected, without indication of the actual date of receipt. Remit real property taxes to …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Freeport Union Free School District – Financial Management (2024M-49)
… consistent practice of appropriating fund balance that is not needed circumvents the statutory limit on surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Henrietta FD – Audit Follow-Up (2021M-27-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Henrietta Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the … Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… located in the Town of Montgomery in Orange County, is governed by an elected Board composed of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial activities. The appointed Treasurer is the chief fiscal officer and responsible for the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Philipstown – Financial Management (2024M-100)
Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100What to Report – Legacy Reporting
… but do not take contributions from salary earned in excess of the Governor’s annual salary. For the current … time (employer clarification needed) Top-of-pay-grade bonuses Perfect attendance bonuses for non-use of sick leave … Pre-shift briefing Maintenance Tier 1 only: contact NYSLRS with questions** Production bonus All Tiers: contact NYSLRS …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… However, at TBTA crossings that are gated, the cameras are part of the toll violation enforcement system. TBTA is part of a consortium of 26 agencies in 15 states that … by Mail). In December 2016 the MTA announced that, as part of cashless tolling, it was moving to “open road” …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesDivision of Housing and Community Renewal Bulletin No. DH-12
… If the resulting salary is above the current salary of the new grade, it is entered as the FIS Salary and will be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesMonitoring of Air Quality (Facility Permits and Registrations)
… Program (Program) under Title 6, Part 201, of the New York Codes, Rules and Regulations (Regulation). The …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute requires publication of the newsletter on a daily basis. A minimum of 15 business days must elapse … or less awarded by the State University of New York or the City University of New York. However, the State University of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… pipeline that led to delays and cost overruns,” DiNapoli said. “These are red flags that fall within the MTA’s power …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysOversight of the Pesticide Reporting Law
… for alternative purposes, such as developing pest control strategies and monitoring the impact of pesticides on ground …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawOpinion 93-24
… 14 of section 176 of the Town Law provides, in relevant part, that the board of fire commissioners of a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-93-24