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Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… for the period January 1, 2007 to December 31, 2012 and the internal controls over claims processing for the … The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. The Town is governed by … Town Board (Board) consisting of the Town Supervisor and four councilpersons. The Town’s 2012 budget totaled …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Opinion 90-40
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor) PUBLIC MEETINGS AND … -- Voting Procedure (right of village deputy mayor to vote as deputy and as trustee) VILLAGE LAW, §4-400(1)(a): …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Division of Housing and Community Renewal Bulletin No. DH-32
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing adjustments and changes. Background Chapter 49 … To inform agencies of OSCs automatic processing and to provide instructions for processing adjustments and changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-32-april-1-2007-and-april-1-2008-salary-and-otherDiNapoli: IDA Report Shows Tax Break Growth Slows
… total net jobs gained through IDA projects in 2016, with Long Island achieving nearly 25 percent of the statewide … or 2,967, of all the projects resulted in net jobs gains in 2016. All IDA projects together produced a net total … the seven upstate regions reported net job gains, with the Capital District adding the most (23,900). Long Island led …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… New Yorkers can feel confident that the elevators they ride in are safe." DiNapoli’s audit looked at work done by …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedTown of Kent – Procurement and Information Technology (2017M-85)
… controls over procurement and information technology (IT) for the period January 1, 2016 through January 25, 2017. … by an elected five-member Town Board. The Town budgets for 2016 and 2017 were each $18.2 million. Key Findings The … Internet use by Town employees including visiting websites for online banking and investment, shopping, travel, sports, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85DiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… is the State Workforce Investment Board (SWIB). DOL, along with 21 agencies and public authorities, 33 Local Workforce … of funding information, identifying programs associated with specific population groups and service categories, and … to DOL every four years that addresses their plans to work with partners in the local WFD system, to unite programs and …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… County officials’ oversight of the Stream Restoration Project and the overall contract process for the period … adequate oversight of the planning and execution of the Project and did not ensure that the Co-Managers properly monitored the Project. The Board did not always provide clear, written …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, … from billing area school districts for resident pupils and from certain State and Federal aid attributable to these pupils. Key Findings …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174City of Hudson - Payroll and Accrued Leave (2020-14)
… controls. The Council did not adopt policies that address how compensatory (comp) time will be authorized, earned and used. City … process. Adopt policies and procedures that address how comp time will be earned and used. Develop a process to …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Unified Court System Bulletin No. UCS-359
… End Adjustments for Judges and Justices of the Unified Court System, and to provide instructions for reporting … Affected Employees: Judges and Justices of the Unified Court System who are paid using the LEG Comp Rate Code are … earnings received by Judges and Justices of the Unified Court System each calendar year must equal: The statutory …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-359-2025-year-end-adjustment-judges-and-justices-unified-courtDiNapoli Announces Fiscal Stress Scores
… However, those designated as stressed are less likely to have the flexibility to adapt to fiscal challenges long term. Local officials must … File or Designated Inconclusive Excel Spreadsheet Detailed List of All Municipalities in State and Fiscal Stress Scores …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresLowville Academy and Central School District – Financial Condition (2015M-220)
… and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, Martinsburg, Montague, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up to date, reliable or … deposit. The Town Board (Board) has not received financial reports since January 2020 and the 15 submitted reports for …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14SUNY Bulletin No. SU-260
… CWA GSEU 216 CWA Local 1104/GSEU NYSCOPBA 491 NYSCOPBA NA PBANYS 483 PBANYS Dues PEF 233 PEF Member UUP 222 UUP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-260-updated-procedures-initiating-or-terminating-payrollVillage of Kaser - Refuse User Fees and Records (2018M-97)
… of related expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village … and there was no support for the budgeted salaries and overhead of $179,648 separate from the contracted cost. … for refuse collection are comingled with general fund revenues and expenditures. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Town of Hartford – Online Banking and Information Security (2016M-385)
… of our audit was to review online banking transactions and determine if the electronic financial information is … The Town of Hartford located in Washington County and has a population of approximately 2,270. The Town is … party used for IT services to outline the Town's needs and expectations and level of service required. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47DiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and … the fourth year in a row, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … 2026, fiscal year end. “For the fourth year in a row, the property tax levy for school districts and 10 cities will be …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentTown of Varick – Water and Sewer Operations (2021M-46)
… report - pdf ] Audit Objective Determine whether Town of Varick (Town) officials effectively managed the water and … Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. … Determine whether Town of Varick Town officials effectively managed the water and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46