Search
Town of Croghan – Financial Management (2014M-340)
… May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340State Comptroller DiNapoli Releases Municipal Audits
… The last audit was conducted in 2018. City of Long Beach – Budget Review (Nassau County) Auditors found that the …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… that 10 villages and two cities were designated in fiscal stress under his Fiscal Stress Monitoring System . DiNapoli … year ending on May 31, based on self-reported data for 2021. The scores also cover the 17 cities with non-calendar …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… 95% of vouchers it funds. The audit also found that the number of areas with low rates of voucher use has increased …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… much of that funding. Total revenue is projected at $160.4 billion, an increase of 4.4 percent. Although DOB estimates tax revenues in the … Polytechnic Institute. Includes proposals to raise the age of juvenile jurisdiction, reduce pre-trial detention of …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightOpinion 92-22
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … may maintain a private tax certiorari practice limited to representing the owners of property located outside the … may maintain a private tax certiorari practice limited to representing the owners of property located outside the …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 2001-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … p 55). In furtherance of these purposes, fire districts have only those powers expressly granted by statute or … for information leading to the arrest and conviction of any person or persons for felonies and misdemeanors directly …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 88-42
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … superseded to the extent it is inconsistent herewith. You have requested that we review our 1979 Opns St Comp No. … erroneous distributions of sales tax, the opinion does not consider the availability of common law remedies, …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 89-29
… This opinion represents the views of the Office of the State Comptroller at the time it was … for construction of a village street. You state that the value of the two parcels is approximately equal and that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Unified Court System Bulletin No. UCS-341
… not less than the minimum annual compensation received by a justice of the New York State Supreme Court elected from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the … tuition refund. Students in such schools are also eligible to have their student loans repaid by the Department. Chapter …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… of Fire Commissioners, also has a fire protection contract with the Town of Fenner. The District’s general fund budget … through 2014. The Treasurer does not provide the Board with bank reconciliations for review and there is no evidence … canceled checks. The Treasurer does not provide the Board with monthly budget-to-actual reports. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight of … credit card policy authorizes issuing credit cards to certain District officials. The policy states that each credit card purchase is limited to $2,500 and must be documented by submitting a receipt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background The District is a district … the Board minutes consistently indicate their approvals to pay these claims. However, the Board does not see check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsTrumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most … federal and State aid and revenue from the sale of food to students and employees. Key Findings The majority of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Fine Fire District – Board Oversight (2023M-81)
… fund operations each year and there was an increased risk for errors and irregularities . The Board of Fire … York State Town Law Section 181. Approve realistic budgets for 2019 through 2021 – appropriations were overestimated by … capital plans. Adequately audit claims prior to payment. For example, claims were approved without a quorum of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Wyandanch Union Free School District – Budget Review (B21-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Village of Hempstead – Budget Review (B7-16-4)
… deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section 10.10 requires all …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4