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Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… of our audit was to review internal controls over the Facility’s financial operations for the period June 1, 2013 … The Carthage-West Carthage Water Pollution Control Facility provides waste treatment to the Villages of Carthage … year total approximately $1.3 million. Key Findings No Facility official independent of the cash disbursement …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsSchenectady Municipal Housing Authority – Payroll (2014M-223)
… The purpose of our audit was to assess the Authority’s payroll process for the period April 1, 2013 through May 31, … Schenectady Municipal Housing Authority Payroll 2014M223 …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… RANs only when the District needs to improve short-term cash flow. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mMenands Union Free School District – Payroll (2015M-268)
… Purpose of Audit The purpose of our audit was to review the District … District officials have established adequate procedures to ensure employees are accurately compensated and deductions …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Ardsley Union Free School District – Reserve Funds (2015M-348)
… identifying the leave balances for employees entitled to a payout at retirement included employees who were not eligible for a payout based on the collective bargaining agreement. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Opinion 88-27
… the source of the payments from the municipality to the New York State and Local Police and Fire Retirement System in …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2001-2
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (discretion in crediting points under a service … to qualify for the twenty-five points for that activity; and (3) A program sponsor may not create priorities among … for participation in the program (see GML §217[a]). The import of the subsequent reference to "minimum standards …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 88-50
… in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys to fix dents and small holes, and clean and refinish the … a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … Whether a village may use moneys in a capital reserve fund to pay for work on a 15 …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 92-12
… wages until such time as the firefighter attains mandatory service retirement age or attains the age or performs the … , 114 AD2d 701, 494 NYS2d 667; see also General Accident Group v Frintzilas , 111 Misc 2d 306, 443 NYS2d 989; Southern v Sperling , 18 Misc 2d 100, 178 NYS2d 696; 30 …
https://www.osc.ny.gov/legal-opinions/opinion-92-12DiNapoli: Brooklyn Economy Sets Records
… growth and low unemployment rate serve as a proof that the hard work of our community’s officials and leaders have been, …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsDiNapoli: New York on Stronger Financial Footing
… in this total is the proposed $2 billion Smart Schools Bond Act, which will be on the ballot this fall. The Bond Act will be the first borrowing proposal submitted to …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… Local sales tax collections totaled $5.2 billion in the third quarter (July-September of 2021), up $861 million (20%) from the same period last year and continuing the trend of … impact growth.” Statewide, every region saw solid growth in sales tax collections during the third quarter compared to …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… recovery. Despite including measures for identifying student needs and tracking academic recovery as part of the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… were a dramatic 79.3% increase over the same period last year and buoyed by securities trading, underwriting, and selling. … rates. For the first half of 2024, most revenue lines were up over 2023’s first half, including supervisory fees (up …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearDiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… New York City is financially accountable for numerous entities that are … discussion over the issues facing these agencies is warranted. These reports and my new monitoring tool are … updated monthly. New York City Department of Education DOE is the largest public school system in the nation, serving …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesEggertsville Fire District – Financial Activity (2017M-27)
… Purpose of Audit The purpose of our audit was to determine whether District controls were … The Eggertsville Fire District is a district corporation of the State, distinct and separate from the Town of Amherst …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190West Seneca Fire District #1 – Purchasing (2017M-272)
… State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Sempronius Fire Company – Financial Activities (2017M-231)
… Company is affiliated with the Three Town Fire District in Cayuga County and provides fire protection services for … Towns of Niles and Sempronius. The Company is governed by a five-member Board. Operating expenses in 2016 totaled $40,849. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231