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Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… whether the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has multiyear financial and capital plans. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mOpinion 2000-19
… Benevolent Association (use of tax monies to install an elevator accessible to disabled members of association) … through the installation of a handicapped accessible elevator. In order to ensure that foreign fire insurance tax … the association, however, if it is anticipated that the elevator will be used to significant degree by other than …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
Determine if District officials are effectively managing cafeteria expenditures.
https://www.osc.ny.gov/files/local-government/audits/pdf/rotterdam-mohonasen-2019-114.pdfOpinion 94-24
… for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a town … adopts separate resolutions to purchase land for a town hall with current year tax revenues and to construct the town hall using such revenues, each resolution would be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 2007-1
… with an award to the lowest responsible bidder (see People ex rel. Smith v Flagg , 17 NY 584, 589; 2 Antieau, Municipal Corporation Law, … creativity in the performance of the contract (see, e.g., People ex rel. Smith , supra ; Zack Associates v Setauket …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1DiNapoli: Technology Changing How Local Governments Serve Residents
… and allow taxpayers to make payments, according to a report released today by State Comptroller Thomas P. … of its Smart City Project. “New technologies are reshaping how local government services are delivered. Local officials … to be easy and convenient,” DiNapoli said. “Officials can use smart technology to trim costs, hold the line on …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… whether the Richford Fire District (District) Board of Commissioners (Board) established adequate long-term … oversight over financial operations. When oversight of financial operations and long-term planning is not … financial decisions were inaccurate. In addition, three of the five Commissioners did not comply with NYS Town Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Calculating Days Worked – Legacy Reporting
… worked in the reporting period is: (20 days) × (7.5 hours per day) = 150 hours worked The number of days reported is … report period. The total number of hours worked for the month is: (22 days) × (4 hours per day) = 88 hours worked The number of days reported is …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedRFP#0008 – Audit of OSC Internal Controls
… proposals from independent certified public accounting firms to conduct an independent audit of existing internal … controls at OSC as required by Article 45 of the Executive Law and to provide services as further detailed in the …
https://www.osc.ny.gov/procurement/rfp0008Property Tax Cap for School Districts Webinar Presentation
Please join us as we provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-school-districts-02-09-2022.pdfNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdfFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… New York State Comptroller Thomas P. DiNapoli and State Police Superintendent Steven G. James today announced that … now faces the consequences of his crime. Public corruption does lasting damage to people’s confidence in the … of Mr. Halstead demonstrates the vital collaborative work of our law enforcement partners focused on the same …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-new-hyde-park-garden-city-park.pdfPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-pine-plains.pdfCopiague Fire District – Cash Disbursements (2019M-225)
… complete report - pdf ] Audit Objective Determine if the Board ensured that the cash disbursements process was … days before they were approved according to the District minutes. 306 checks, totaling almost $2 million, had only one …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… in the records, it is unclear whether eight recorded cash and check collections totaling $161 were deposited in … in a timely manner, as received. Collections totaling $5,806 were deposited but not recorded in the records. Seven … account had an unidentified cash balance of $4,375 as of October 31, 2024.Additionally, the Board did not perform an …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Unified Court System Bulletin No. UCS-334
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip), or Leave of … and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip), or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-334-december-2023-uniform-and-equipment-uniform-allowance-andDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… The state's fiscal year (SFY) 2018-19 Enacted Budget Financial Plan projects that spending will outpace revenues over the next three years with potential cumulative gaps totaling … to increase 3.5 percent this year to nearly $17.3 billion. Business tax revenues are projected to reach nearly $8 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansREACH Academy Charter School - Cash Disbursements (2019M-130)
Determine if cash disbursements were properly accounted for, supported and approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/reach-academy-charter-2019-130.pdf