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Opinion 90-5
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … trustees would be appointed. For purposes of this opinion, we assume the library is not governed by a special act of the … provides for the town board to appoint the trustees, it does not prescribe the manner of increasing the number of …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… the Company’s cash disbursement and receipt functions, and we found approximately $38,000 in unsupported disbursements … officials did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or the total …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mRye City School District – Payroll (2024M-2)
… and the budgets are not transparent regarding overtime. We analyzed the overtime paid to 15 employees with the … overtime expenditures because they did not know how much overtime was being paid. The District also lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2DiNapoli: Molson Coors Agrees to Disclose Political Spending
… “For too long, investors have been left in the dark on the extent of the reach of corporate dollars in politics,” … long-term value or if it is putting the company's bottom line at risk. I commend Molson Coors for agreeing to our … spending. The Fund recently announced an agreement on political spending disclosure with FirstEnergy Corp. of …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingOpinion 88-51
… and often the replacement of old, worn materials with new material (1988 Opns St Comp No. 88-50, p ; 1982 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Jamesport Fire District - Length of Service Award Program (2019M-05)
… [read complete report - pdf] Audit Objective Determine if District officials properly administer the length of … New York State General Municipal Law (GML) as the policy does not award points for certain activities in accordance … they are initiating corrective action. … Determine if District officials properly administer the length of …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Homeless Services Housing Needs Assessment
… Objectives To determine if the Office of Temporary and Disability Assistance’s … doubled from 2016 and 2020. For a sample of client cases, we found no evidence that support services listed in the ILPs … Local District (1%). 1 client passed away (1%). The Office does not collect and analyze aggregate data that would allow …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentOpinion 89-24
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … Law, §§801, 802(1)(f), 805-a, 806: A school board member does not have a conflict of interest pursuant to Article 18 … school district of which he is a board member. Initially, we note that it is our policy not to render opinions to one …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 92-19
… PLANNING -- Subdivisions (authority of town to regulate traffic on private roads in residential subdivision) PARKING AND TRAFFIC REGULATIONS -- Private Roads (authority of town to … that the subdivider remains liable on his bond to pay for completing the streets (1977 Opns St Comp Nos. …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Selected Performance Measures
… measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics … were about 60 percent of ridership in 2017. MTA Bus does not include non-paying passengers when reporting … Evaluate Transit Subways and LIRR MDBF to determine if it is an easily understood, accurate representation of car …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresGreenville Fire District - Fixed Assets (2019M-223)
… [read complete report - pdf] Audit Objective Determine if District officials had adequate controls to safeguard … totaling $145,398 during our audit period, the District does not have a comprehensive policy or procedures to … they planned to initiate corrective action. … Determine if District officials had adequate controls to safeguard …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223DiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… new capital investment. “New York is at a crossroads. Far too little of the money set aside to build or repair roads … to do. Our state’s financial position has improved, and we are expecting billions of dollars from the Infrastructure Investment and Jobs Act. We cannot afford to squander this historic opportunity. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offDiNapoli: LIRR On-Time Performance Falls Short
… small percentage of trains were late or canceled, too many commuters had a different experience. While on-time … destination. A train is considered on time by the LIRR if it arrives within 5 minutes and 59 seconds of its … or terminated trains. For that reason, this measure does not capture the experience of commuters. DiNapoli's …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortOpinion 88-14
… that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of … §§1219, 1310, 2222, 2223, 2224: Unclaimed property held by a sheriff for a county prisoner should be placed in the … applicable to bailments (CPLR 213; see, Baratta v Kozlowski , 94 AD2d 454, 464 NYS2d 803). After a period of …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Division of Housing and Community Renewal Bulletin No. DH-52
… 31, 2011 - An employee who is not eligible for the payment becomes eligible if the employee returns to a lower graded position between … Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-52-april-2011-rent-regulation-services-unit-rrsu-longevityCayuga County – County Bridge Maintenance (S9-13-4)
… for other bridges in the County. Key Findings The County does not have a written plan for bridge maintenance or … higher for the years in which assessments took place). We examined all 48 flags issued during the period 2007 to … a County response to NYSDOT, so we could not determine if the County responded timely. The County’s response to …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Spencerport Central School District – Financial Condition (2016M-254)
… and unemployment insurance reserve are overfunded by as much as $2.7 million. Key Recommendations Develop realistic … Review all reserves at least annually to determine if the amounts reserved are necessary and reasonable and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Mandatory Contributions – Enhanced Reporting
… covered under RSSL Article 22. For information about how much your NYSLRS employees contribute, please see the Member … amount of service allowed by their special plan, or if they are covered by a union-negotiated contract that …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… $1.4 million for the 2013 fiscal year. Key Findings We found that the Board generally provides adequate oversight … quotes for purchases costing from $5,000 to $10,000, but does not address the process to be followed for purchases … have saved approximately $4,000 on their electricity bills if they had obtained quotes for these purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Orleans County – Department of Social Services (2012M-222)
… manner. However, the County’s process could be improved. We identified 27 duplicate payments for 13 clients, totaling … every six months. However, we were unable to determine if child care was only provided when the client was at work or school because DSS does not require individuals to submit work schedules. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222