Search
Town of Clayton - Justice Court Time and Attendance (2017M-286)
… whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… did not calculate health insurance benefits in accordance with the employee handbook. The former Mayor was aware of … Obtain appropriate training. Village officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Hyde Park Central School District - Fixed Assets (2019M-103)
… Board should adopt a comprehensive policy that includes threshold amounts for controlling inventory and procedures … should ensure all fixed assets with values that exceed the threshold carry a tag identifying them as District property. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Town of Berkshire – Board Oversight (2023M-122)
… (Town) officials ensured non-payroll disbursements were for appropriate Town purposes. Determine whether the Town … audited the Town Supervisor’s (Supervisor’s) records and whether the Supervisor filed the required Annual … officials did not ensure non-payroll disbursements were for appropriate Town purposes. The Board did not: Segregate …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Opinion 97-3
… taxes which became a lien prior to January 1, 1995. As to pre-1995 liens, we note that the transitional provisions of … generally provide that for purposes of the enforcement of pre-1995 liens, the provisions of the applicable general, … effect only until December 31, 1999 (L 1993, ch 602, §8[c][i], as amended) 1 . Chapter 602 repealed, among other …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 90-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be … Whether the town board has the authority to increase the number of …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 91-39
… as a town employee, upon retiring from both positions, may be re-appointed as a trustee without diminution of his or her retirement allowance, subject to the income limitation imposed by Retirement and Social … employee may retire from both positions, and subsequently be re-appointed to the position of trustee without diminution …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Selected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional Development Authority (ORDA) has established … the Whiteface and Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In November 2012, it … To determine whether the New York State Olympic Regional Development Authority ORDA has established …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesScience Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… (SANY) has school buildings in the City of Syracuse and the Town of Geddes in Onondaga County, the City of Utica in Oneida County and the Town of Frankfort in Herkimer County. SANY, which is … the best interests of SANY are met. The Board should explore purchasing its school buildings. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsFabius-Pompey Central School District – Budget Review (B3-13-5)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Fabius-Pompey Central School … proposed budget currently includes a tax levy that is over the statutory limit by $58,246. Key Recommendation Be …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Fabius-Pompey Central School District – Budget Review (B3-14-5)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Fabius-Pompey Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Dix – Supervisor’s Control of Cash (2022M-57)
… audit town dix supervisors control of cash …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Comptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… Mr. Thomas was arrested on a felony complaint this morning after an investigation that exposed the theft of … the supervision of Public Integrity Bureau Chief Daniel G. Cort and Deputy Bureau Chief Stacy Aronowitz. The Attorney …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardOpinion 90-37
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … NYS2d 1027; 34 Opns St Comp, 1978, p 32; cf . Yeshiva of Spring Valley v Board of Education of East Ramapo Central School …
https://www.osc.ny.gov/legal-opinions/opinion-90-37The Survivor’s Benefit Program for New York State Employees
… following requirements at the time of your death: You were on the State payroll for at least 90 days out of the 120 days … You have at least one year of State service and die while on the State payroll following your return from an authorized … waived if your death occurs as the result of an on-the-job accident and an accidental death benefit is paid on your …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesOpinion 91-49
… There is no case law so construing Highway Law, §118-a (or companion section 212-a applicable to town highways). If the …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… 66 unneeded user accounts including 52 generic accounts and 14 former employees’ accounts. Adequately managed network … Disable former employees’ network user accounts as soon as they leave District employment. Periodically evaluate … officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mTown of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Town of Holland - Real Property Tax Exemptions (2018M-232)
… disability and senior citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 … supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Opinion 90-20
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … officer of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the … tax moneys is required, in turn, to distribute the amount received to the fire companies constituting the fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-20