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Opinion 89-35
… of town moneys to temporarily invest moneys not needed for immediate expenditure. This is in reply to your inquiry … Further, certain of the powers and duties prescribed for the town supervisor under section 125 of the Town Law may … we note initially that, although many statutes provide for particular functions to be performed by the town's chief …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely. Key Findings While the Board monitored …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Le Roy Central School District – Reserve Funds (2022M-110)
… District’s reserve policy or transparently fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity and did not … replenished. Could not demonstrate that $2 million held in four reserves was reasonable or needed. For example, as of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Town of Alden – Town Supervisor (2024M-105)
… to help ensure funds are safeguarded and accounted for. Because the Board did not receive adequate financial … million or 134 percent of the 2023 budget appropriations for those funds. In addition, the Town contracted with an …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105The Survivor’s Benefit Program for Retired NYS Employees
… The Survivor’s Benefit Program is a financial protection plan that provides a …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-retired-nys-employeesParticipation in the Program – Contribution Stabilization Program
… a form to participate in this program. Withdrawing from the Program A new law enacted in April 2023 allows … year billing cycle following the fiscal year of approval. For example, if you withdraw in fiscal year 2024 (April 1, … the normal rate (not the graded rate) in fiscal year 2025 (for your bill that will be due in February 2025). …
https://www.osc.ny.gov/retirement/employers/csp/participation-programGeneseo Central School District - Online Banking (2019M-172)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Hamilton Central School District – Procurement (2020M-168)
… School District (District) officials sought competition for the purchase of goods and services not subject to … District officials did not always seek competition for the purchase of goods and services not subject to … procurement policy. Officials did not: Seek competition for the services procured from five professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… provided adequate oversight of joint wastewater operations to ensure financial activity was properly recorded and … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the Board … provided adequate oversight of joint wastewater operations to ensure financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightTri-Valley Central School District - Financial Management (2020M-17)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, but only used … as of June 30, 2019. When unused appropriated fund balance and the overfunded reserve were added back to the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… the Board allowed the Treasurer to misappropriate Village funds and make questionable payments to herself totaling as …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256City of Long Beach – Budget Review (B20-7-3)
… of Budget Review Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are reasonable, and whether the City took appropriate action to implement or … the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Hudson Housing Authority – Information Technology (2019M-224)
… and protected against unauthorized use, access and loss. Key Findings The Board did not adopt an acceptable use … weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT policies, …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Village of Bemus Point – Clerk-Treasurer (2022M-38)
… deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with … properly deposited recorded reported and disbursed Village funds …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… [read complete report – pdf] Audit Objective Determine whether Mount … not support that they periodically sought competition for purchases totaling $478,613. In particular, officials did … the purchasing policies to include sufficient guidelines for the procurement of professional services. Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Oversight of Child Protective Services
… whether the Office of Children and Family Services (OCFS) effectively oversees local departments of social … sample cases through September 2022. About the Program The New York State Child Protective Services Act of 1973 was … of the State and sufficient demographics (e.g., name, address) are provided to initiate an investigation. Calls …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Comptroller DiNapoli Statement on Death of Robert Slaughter
… "My heart goes out to Congresswoman Slaughter and her family as they mourn the death of Robert Slaughter. Louise and Robert shared a lifetime together and were an example to us all of what a dedicated, loving and committed couple could …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughterIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… numbers are used extensively by the Federal and New York State Governments in all grant award notices and state accounting records to account for, and report the … the primary source for retrieving information from state accounting records to prepare financial statements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedReal Property Portfolio
… and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State. The audit … New York State through the efficient use of loans, grants, tax credits, real estate development, marketing, and other …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioAvoca Central School District – Payroll (2025M-14)
… supported, authorized by management and accurately paid in accordance with board-approved collective bargaining … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board of Education (Board) has the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14