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Town of Greenfield – Golf Course Collections (2021M-133)
… golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf … were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner or deposited timely. … reconcile daily cash, checks and credit card collections to the POS detail to ensure sales were properly recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Opinion 91-6
… State competitive bidding requirements (see 41 USC §405[i][2][B], relative to the authority and functions of the … represents a fundamental limitation on home rule powers. Where the State has preempted the field, a local law … 653; Grimm v City of Troy , 60 Misc 2d 579, 303 NYS2d 170; Williams v Bryant , 53 AD2d 229, 385 NYS2d 425; Pacificorp …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Membership Milestones for Employees’ Retirement System (ERS) Members
… Contents on the left or scroll down to see how your years of service affect your retirement benefits. For specific information about your retirement plan, go to … job-related death and disability benefits. After 1 year of service credit, you are covered by a non-job-related death …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersTown of Cobleskill – Budgeting (2023M-138)
Determine whether the Town of Cobleskill Town Town Board Board developed realistic budgets
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… – pdf] Audit Objective Determine whether Candor Central School District (District) officials ensured separation … audit school district Candor separation payments leave accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsTown of Rodman – Town Clerk/Tax Collector (2023M-85)
… Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk accurately recorded, deposited and remitted the collections we reviewed. However, the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… purpose of our audit was to review the Dover Ridge sewer and water districts’ financial operations for the period … The Town of Beekman is located in Dutchess County and has approximately 15,000 residents. The Town is governed … Board. The Town took ownership of a private sewer system and a private water system, both abandoned in 1997, from …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Westchester County – Budget Review (B18-6-2)
… budget for the 2018 fiscal year are reasonable. Background Westchester County, adopted a total budget of approximately … Westchester County Budget Review B1862 …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Town of Clarendon – Justice Court Operations (2013M-362)
… Audit The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the period January … The Town of Clarendon is located in Orleans County and is governed by an elected Town Board, which comprises the … The purpose of our audit was to review the processes and procedures for the Courts financial operations for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362DiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… County District Attorney Mary Pat Donnelly, and the New York State Police today announced the guilty plea of … DiNapoli said. “I thank District Attorney Donnelly, the New York State Police and the Schodack Police Department for … committed this heinous crime.” The victim, an 86-year-old New York state pensioner, met Diacetis through an online …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerVillage of Mayville – Online Banking (2020M-150)
… of Mayville (Village) Board of Trustees (Board) ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, … transactions are secure. The Board did not adopt a written online banking policy or implement adequate procedures to …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… report – pdf] Audit Objective Determine whether Town of New Hartford (Town) employees and elected officials … was provided to most employees and elected officials. Of the 20 total individuals we tested (11 selected employees … all nine elected officials), three employees or 27 percent of employees tested and six elected officials did not …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11McLean Fire District - Financial Operations (2017M-296)
… a voucher system to ensure Board approval. We commend them for taking prompt corrective action. The Treasurer did not … The Board should ensure the annual financial reports are filed timely. The Board should continue to use the … officials agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran and other exemptions. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Clinton County - Separation Payments (2018M-44)
… ensure employees were accurately paid separation payments. We reviewed 30 separation payments totaling $512,693 made …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44DiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… Acting United States Attorney for the Northern District of New York John A. Sarcone III, and Acting Inspector General for U.S. Department of Transportation Office of Inspector General Mitch Behm announced the indictment of … Acting United States Attorney for the Northern District of New York John A Sarcone III and Acting Inspector General …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeTown of Humphrey – Financial Management (2013M-116)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of … general and highway fund budgets and found that overall, they were reasonable and supported, except for sales tax and …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116City of Lockport - Budget Review (B1-16-16)
… purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2017. Background …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Village of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7