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Opinion 91-29
… the association's authority to receive such moneys or the dissolution of the association. The treasurer of the … or indigent volunteer firefighters and their families. The dissolution of the association, either by the State … act which created the association or through voluntary dissolution proceedings (see Not-For-Profit Corporation Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 90-37
… the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES -- Real Property (authority to sell for less than highest offer) VILLAGE LAW, §1-102(1): … village real property. You ask whether the village may sell the property at private sale and, if so, whether it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Controls Over Unclaimed Bottle Deposits
… period April 1, 2014 through February 6, 2017. Background New York State’s Returnable Container Act (Act) requires every … by deposit initiators. Our analysis identified multiple red flags that may be indicative of material errors and/or …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsPublic Authorities by the Numbers: Power Authority of the State of New York, August 2013
With more than $2.6 billion reported in annual revenue and expenditures, NYPA is among the largest of the State’s public authorities.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-nypa-2013.pdfOpinion 89-52
… of the position of emergency medical services (EMS) coordinator for a county. You indicate that the county is contemplating the appointment of an EMS coordinator who would be responsible for the development … earlier opinion was a proposal for the establishment of a system for the coordination of ambulance services modeled on …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25East Bloomfield Fire District – Financial Operations (2017M-154)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Commissioners provided adequate oversight of the District’s financial operations to ensure that assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Sodus Central School District – Financial Management (2016M-392)
… 30, 2016. Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The … operates three schools with approximately 1,050 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Henry Johnson Charter School – Financial Operations (2014M-214)
… not under control of the school board, located in the City of Albany. The School, which is governed by an eight …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Elmira City School District – Financial Condition (2014M-348)
… revenues and appropriations. The District’s reserve policy does not include details related to the various reserves’ purposes, use or … other identified analysis. Adopt a comprehensive reserve policy that clearly communicates the purpose and intent for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348West Islip Union Free School District – Payroll (2016M-78)
… Key Findings Two payroll clerks are responsible for adding new employees into the payroll system, entering payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andJohnstown Public Library – Cash Receipts (2014M-304)
… our audit was to evaluate the internal controls over the Library’s cash receipts for the period January 1, 2013 through May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, … Johnstown Public Library Cash Receipts 2014M304 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Middle Country Public Library – Treasurer (2015M-291)
… 2014 through June 30, 2015. Background The Middle Country Public Library is located in the Town of Brookhaven in … five-member Board of Trustees, is a school district public library that received its charter from the State Board … take steps to clarify that the Treasurer’s position is a public office. Ensure that the Treasurer meets all …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Mid-Hudson Library System – Procurement (2016M-261)
… Finding The Library System does not verify that a vendor's quote is in agreement with the State contract prior to …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Town of North East – Internal Controls Over Information Technology (2013M-31)
… to assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. … does not have a written agreement with one of the Town’s IT service providers and cannot be assured the Town is receiving IT services that meet the Town’s needs and expectations. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Letchworth Central School District - Reserves (2018M-176)
… does not adequately address funding levels resulting in overfunded reserves that are not used. Five reserve funds … necessary and balances are reasonable. Use excess amounts in accordance with statutory requirements and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100State Contract and Payment Actions in April
… Syracuse. $10 million to the Edison Welding Institute for furniture, fixtures, machinery, and equipment for the … design, renovation and construction, and the purchase of furniture, fixtures, equipment, and display cases for the … Homel a nd Security $11 million to New York City for the Urban Area Security Initiative Program (UASI). New York State …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-aprilComptroller DiNapoli Releases Municipal Audits
… audits of the Village of Allegany , Baldwin Public Library , Town of Charleston , Comsewogue Public Library , Endwell Fire District , Lily Dale Volunteer Fire … not maintain diesel fuel inventory records. Baldwin Public Library – Payroll (Nassau County) Auditors found the …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-audits