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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)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water billing and production operations for the period … Village of Silver Springs Water Accountability and Billing 2015M139 …
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)
… Department of Public Works (DPW) employee leave accruals and maintenance of payroll time records for the period June … Village of Nelliston is located in the Town of Palatine, Montgomery County, and has a population of approximately 600. The Village is …
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 …
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
… improvements, but they also contend with high taxes and home prices, and challenging commutes, according to a report … the state overall. The median value of an owner-occupied home in 2017 was $460,700 in Nassau County and $379,400 in … improvements but they also contend with high taxes and home prices and challenging commutes according to a report …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesOpinion 2006-3
… operative in the unincorporated area of the town, are to be credited to the part-town general fund. You ask whether … operative in the unincorporated area of the town, are to be credited to the town-wide or part-town general fund. Town … such terms and conditions as it may deem proper and as may be permitted by law.” Pursuant to this authority, towns, by …
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 … illegal or improper expenditures. Thus, except where there is a special act of the State Legislature incorporating an … however, should not permit the moneys to be used for what he or she, in good faith, believes to be an illegal or …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 92-48
… in section 6-l as amended by 413 of the Laws of 1991. This conclusion applies without regard to whether all … Municipal Law by section 32 of chapter 413 of the Laws of 1991. General Municipal Law, §6-l relates, inter alia , to … sale. Prior to the enactment of chapter 413 of the Laws of 1991, section 6-l(2) required that, upon the cash sale of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 93-25
… 389 NYS2d 152, affd 43 NY2d 888, 403 NYS2d 497; Jakobson v Chestnut Hill , 106 Misc 2d 918, 436 NYS2d 806; Catskill v … of fact (see McCarthy v Lake Shore, etc. R. Co. , 76 NY 592) to be determined, in the first instance, by the …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 2001-5
… offer rewards in connection with other matters. 1982 Opns St Comp No. 82-242, p 302 is superseded to the extent … Volunteer Firefighters' Benefit Law §5[1]; 2000 Opns St Comp No. 2000-20, p 53; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). …
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)
… Objective To assess the extent of implementation, as of September 2025, … monitoring and reporting of the State’s capital assets. To improve controls, financial reporting, accountability, and … Financial System Asset Management Module (SFS AM) to house and maintain capital asset information in a single …
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
… action to collect unpaid tolls and fees using outside law firms and to minimize unbillable toll transactions. The … as ORT is now systemwide. Additionally, TBTA’s contracted law firms were not effective in collecting outstanding … action to collect unpaid tolls and fees using outside law firms and to minimize …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms