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Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… usefulness as a risk assessment tool. Therefore, it is not feasible for the Division to broadly and routinely …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followOversight of the Practice of Funeral Directing
… funeral directing as the care and disposal of the body of a deceased person and/or the preserving, disinfecting, and … with DOH. At the least, the funeral director will file the death certificate, transfer the body, coordinate with … that’s captured in their respective systems. Our audit report includes 12 recommendations—nine to DOH and three to …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingOpinion 99-7
… letter asking whether foreign fire insurance tax moneys are payable to a fire district. You also inquire as to the … Ringgold Fire District 1 Typically, such special laws are acts of the State Legislature incorporating an exempt … Whether foreign fire insurance tax moneys are payable to a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… among other matters, the felony conviction of former State Senator Shirley Hurley, the convictions of principles of the …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinHarpursville Central School District – Lead Testing and Reporting (S9-25-11)
… report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016, … on the lead levels of the 24 water outlets not sampled for testing, we were unable to determine whether officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Opinion 95-1
… responsibility to pay health care cost of urban renewal agency employees) MUNICIPAL CORPORATIONS -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL … cost of health care benefits to retirees of a city urban renewal agency. The city, however, may determine to provide …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Hebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2013-14 school year, Hebrew Institute served about 171 students. The … financial information. Hebrew Institute also operated a private day care program. Key Findings For the three fiscal … in ineligible expenses, including $13,641 for staff food, $8,617 in referral fees to employees, and $11,244 in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… CFR-reported financial information. Wagner also operated a Universal Pre-Kindergarten program, a Head Start program, and …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualOpinion 90-53
… assessor); (authority to contract out functions of village building inspector); (authority to contract out functions of … (authority to retain assessor on contractual basis) BUILDING INSPECTOR -- Independent Contractor (authority to contract out functions of village building inspector) STREETS AND HIGHWAYS -- Independent …
https://www.osc.ny.gov/legal-opinions/opinion-90-53DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… Further, district officials did not obtain fingerprint/criminal background check clearance for six of these … complete disclosure forms and are in compliance with criminal background checks. Brentwood school officials …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtReal Property Tax Cap Information - Glossary
… than 1.5% of that limit. (Starts in second year of limit.) Coming Fiscal Year (CFY) - The fiscal year for which a tax … for the 12-month time period 18 months prior to the coming fiscal year to 6 months prior to the coming fiscal year. Levy Limit Override - A local government …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… are retained in an HCR-held HAP reserve called Restricted Net Position. In addition, any excess HAP funds that are … HAP reserves, which include both the HCR-held Restricted Net Position reserves and the HUD-held program reserves, can … fee reserve and contribute to HCR’s Unrestricted Net Position (UNP). LAs must conduct physical HQS inspections …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingOpinion 91-56
… must be read so that each word or phrase will have a meaning and serve a purpose (see McKinney's Statutes , …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Oversight of Water Supply Emergency Plans (2021-S-39)
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required; and to determine ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39.pdfMonsey Fire District – Audit Follow-Up (2020M-62-F)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual financial report … five-member Board governs the District and is responsible for its overall financial management. The Board appoints a … as the District’s chief fiscal officer and is responsible for receiving, maintaining custody of, disbursing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fOpinion 89-55
… (delegation of power to determine promotions) -- Police Department (delegation to chief of police of power over … the town board's power over promotions within the police department to the chief of police. You ask whether the town … presently awards all promotions within the town police department, may delegate that authority to the chief of …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Kew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kew Gardens SEP, … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … for-profit organization that is authorized by SED to operate Preschool Special Education Itinerant Teacher …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Controls Over Capital Improvements at CityOwned Homeless Shelters Report 2018N3
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followOpinion 90-41
… SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees may construct sewers and determine … Whether the village board of trustees may determine on its own motion to …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 89-23
… without consideration or for nominal consideration. June 16, 1989 Gordon D. Tresch, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-89-23