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City of Olean – Budget Review (B1-13-2)
… The City’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Ballston Area Recreation Commission – Board Oversight (2015M-269)
… 1, 2012 through April 30, 2015. Background The Ballston Area Recreation Commission is a joint activity established to … Ballston Area Recreation Commission Board Oversight 2015M269 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Property Tax Freeze Credit
… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditFairview Fire District – Procurement and Claims Audit (2025M-75)
Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/fairview-fire-district-2025-75.pdfDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… The state's fiscal year (SFY) 2018-19 Enacted Budget … Plan projects that spending will outpace revenues over the next three years with potential cumulative gaps totaling … The states fiscal year SFY 201819 Enacted Budget Financial …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansCity of Long Beach – Budget Review (B17-7-9)
… review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized to issue … for an unrealized property sale; modified estimates of beach charges; authorized a proposed increase in sanitation … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Rockville Centre Union Free School District – Information Technology (2023M-140)
Determine whether Rockville Centre Union Free School District (District) officials monitored users’ compliance with the District’s acceptable Internet use policy (AUP).
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rockville-centre-union-free-school-district-2023-140.pdfIX.7.A Funds – IX. Federal Grants
… the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is … As agencies become familiar with the functionality of transaction processing and reporting capabilities within … consolidation will continue to be performed by the Office of the State Comptroller (OSC). All consolidations will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsOpinion 2006-9
… and distribution system of a town water district or water storage and distribution district, to certain entities, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 94-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a town … Whether the construction of a new town hall is subject to permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 2007-1
… 954, 713 NYS2d 610 app den 96 NY2d 701, 722 NYS2d 793; Schulz v Warren County Board of Supervisors , 179 AD2d 118, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1IX.6.F Agency Draw Procedures – IX. Federal Grants
… In very limited circumstances, the cognizant state agency maintains the responsibility for requesting federal … for program spending. In those instances, the state agency must ensure that temporary loan authority has been … are not available to fund other state payments. Once an agency requests reimbursement, the agency should enter a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresTown of Guilderland – Employee Compensation and Benefits (2015M-262)
… million. Key Findings The Parks and Recreation Maintenance Supervisor did not ensure the accuracy of the hours worked by golf course employees. The Town Supervisor did not adequately segregate payroll duties or …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan. Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10DiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… the arrest of Village of Candor Mayor Eric Halstead for stealing from the village’s General Fund. “Mayor Halstead … Attorney Kirk Martin and the New York State Police for their partnership in ensuring justice will be served.” … Office and the Tioga County District Attorney’s Office for their commitment to investigating those who prey on the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageGingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… The couple used the stolen funds to landscape their home, fund a Mercedes Benz and a Porsche, get gifts for relatives, pay a life insurance premium and …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsCortlandville Fire District – Credit Cards (2020M-57)
Determine whether credit card purchases were adequately supported, for appropriate purposes and paid timely.
https://www.osc.ny.gov/files/local-government/audits/pdf/cortlandville-district-2020-57.pdfUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… for rebates, discounts, and other considerations and pass 100 percent of the value of the agreements on to the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… today released a review of recent federal data about how the pandemic negatively affected student performance in … today released a review of recent federal data about how the pandemic negatively affected student performance in …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
Determine whether the George Junior Republic Union Free School District’s (District) website provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/george-junior-republic-2021-212.pdf