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Town of Corinth – Claims Auditing (2017M-102)
… through February 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately 6,500. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Colchester – Financial Condition (2016M-376)
… through August 31, 2016. Background The Town of Colchester is located in Delaware County and has a population of approximately 2,100. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Village of Silver Springs – Water Accountability and Billing (2015M-139)
… April 6, 2015. Background The Village of Silver Springs is located in the Town of Gainseville, Wyoming County. The Village, which has a population of approximately 780, is governed by an elected four-member Board of Trustees and …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Village of Nelliston – Department of Public Works Payroll (2015M-104)
… November 30, 2014. Background The Village of Nelliston is located in the Town of Palatine, Montgomery County, and has a population of approximately 600. The Village is governed by an elected three-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Town of Kiantone – Town Clerk (2014M-273)
… through August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a population of approximately 1,350. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Stockton – Financial Management (2014M-90)
… through February 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately 2,200. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Easton – Sales Tax Allocation (2014M-355)
… 2013 through June 30, 2014. Background The Town of Easton is located in Washington County and within its border … a portion of the Village of Greenwich. The Town, which is governed by an elected five-member Town Board, has a … with statute and seek legal counsel to determine what remedies are available to address the inequities …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… 27, 2016. Background The Kenilworth Fire District No. 2 is a district corporation of the State, distinct and separate … from the Town of Tonawanda in Erie County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… through November 30, 2014. Background The Town of Berlin is located Rensselaer County and has a population of approximately 1,880. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… their care and are safe from harm." In New York City, ACS is responsible for ensuring the safety of children who are placed in foster care. The general rule in foster care is to place the child in the least restrictive, most … environment appropriate to the child's needs. Placement is usually with relatives or with foster parents approved by …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… and raise a family but there are challenges. This report is meant to provide useful information to Long Island … latest data indicates slower growth in 2018. Health care is the largest private sector employer on Long Island, … County’s estimated median property tax bill of $14,872 is well above the state median ($8,081). Recent federal tax …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesOpinion 2006-3
… franchise agreement with a cable television company, which is only operative in the unincorporated area of the town, are … franchise agreement with a cable television company, which is only operative in the unincorporated area of the town, are … highway categories (see, e.g. Highway Law §§142-b[5], 142-c[5]; 1981 Opns St Comp No. 81-345, p 377), the franchise …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 89-16
… or a portion of the tax to the fire department of which it is part. Prior to the enactment of the 1988 legislation, we … however, should not permit the moneys to be used for what he or she, in good faith, believes to be an illegal or … the act should be carefully reviewed to determine exactly what it provides. With respect to the expenditure of foreign …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 92-48
… to whether all or a portion of the capital improvement is sold. 1987 Opns St Comp No. 87-71, p 107 is superseded to the extent inconsistent. You ask whether … Opn No. 87-71, supra , that when a parcel of real property is purchased with the proceeds of obligations authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 93-25
… the opinion that the word "street" as used in this context is intended to relate to public streets (1975 Opns St Comp … St Comp, 1956, p 59; 7 Opns St Comp, 1951, p 285). There is no similar statutory authority for a village to light … dsmd 69 NY2d 822, 513 NYS2d 1027). Therefore, the village is not authorized to continue to provide, at village expense, …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 2001-5
… with other matters. 1982 Opns St Comp No. 82-242, p 302 is superseded to the extent inconsistent. You ask whether a … theft of fire district property. Payment of such a reward is not subject to a fire district's spending limit (see Town … of Towns for S. 1771 of 1983, July 15, 1983). It is apparent that the enactment of this provision was deemed …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5DiNapoli: State Financial Condition Improving
… fiscal year 2014-15. The Division of the Budget (DOB) is expected to release an Enacted Budget Financial Plan … or other one-time purposes, as DiNapoli has stressed is appropriate for one-time resources. However, the budget … be used largely at the discretion of the Executive. There is no comprehensive or standardized mechanism to track the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingComparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) … Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% until retirement unless the member’s plan … 375-h, 375-i) Articles 11 and 22: Benefit reduction is permanent, and percentage is prorated based on exact age …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsCapital Asset Management (Follow-Up)
… Under Chapter 405 of the Laws of 1981 (Law), the State is responsible for establishing and maintaining custody of a … accepted accounting principles, as required by Law. SFS AM is used by State agency managers to effectively budget, … as a copyright or patent) with a significant value that is used over a long period of time to be a capital asset. New …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… Background The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York … retainer agreements with two other firms (Firm B and Firm C) to perform legal services on an “as-needed” basis. The … DMVs. Document the review of reports sent by NYCSC to show what, if anything, was done to correct identified maintenance …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms