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DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… contract agreements. DiNapoli’s office audited the IDAs in Cattaraugus County , Orleans County , Oswego County , … and Schuyler County . The IDAs responses are included in the audit reports. “These audits highlighted what is both right and wrong with IDAs in our state,” said DiNapoli. “Too many communities are left …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataOpinion 2000-12
… -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of relatives) GENERAL MUNICIPAL LAW §§801, 806: … et seq.) that prohibits a town board member from voting on salaries for family members who are elected or appointed town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 89-62
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Elections (signing multiple … such a prohibition. You ask whether a qualified voter may sign nominating petitions for different candidates for the … Laurelton Fire District … Whether a qualified voter may sign nominating petitions for different candidates for the …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 90-24
… of the municipality unless a state or local law provides for the delegation of that authority. As noted, Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 89-5
… situated (CPLR, §6511[a]). If the clerk maintains a block index it is indexed against the block. A county clerk who … Counties of Richmond and Nassau, a county clerk may charge only the fees specified for each notice of pendency filed, … records. It is our opinion, therefore, that, subject only to the exceptions noted, the clerk's fee remains the …
https://www.osc.ny.gov/legal-opinions/opinion-89-5SUNY Bulletin No. SU-189
… to 8/31/12. Note: OSC will automatically populate the new contract row on the Contract Pay page. Reporting … to 8/16/12 as the position number must be inserted as a new row following the corrected 8/16/12 hire row.” Note: The … of Additional Pay, submit a row effective 8/16/12 with the new earnings amount before the automatic restoration occurs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/sp-189-restoration-contract-pay-and-additional-pay-suny-21pXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… When can a document be attached? Before or after posting Before posting only Before posting only Before or after posting Requisitions – Prior to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceOpinion 96 - 14
… et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees, … and employees of a county community college are considered to be county officers and employees (see, e.g., 1988 Opns St … p 105; 1987 Opns St Comp No. 87-75, p 111). Pursuant to General Municipal Law, §800(3), a municipal officer or …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 2005-1
… STATE CONSTITUTION, ARTICLE VIII, §1: Towns may fix fees for ambulance services, to be paid by persons requesting the … Although the town, by rules and regulations, may provide for the collection of such fees by the entity providing … the town and may not be retained by the service provider for its own use. The town, by modification of the contract, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… taxes in 2015-16. Key Findings The TOHIDA Board had not developed policies and procedures assessing the indirect …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyCortland County – Public Water Supplies (2016M-318)
… Purpose of Audit The purpose of our audit was to examine the County’s oversight of public water supplies (PWS) for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Westchester County - Financial Condition (2018M-151)
… effectively managed the County's financial condition to ensure the sustainability of current and future … over the last five years. Financial condition continued to decline in 2017 when it experienced an operating deficit … of $32.2 million in the general fund. Cash balances that have declined by 54 percent during the audit period, from …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… of our audit period. The Treasurer misappropriated County funds over a nine-year period, pleaded guilty to grand … Volunteer Fire Company Apparent Misappropriation of Funds 2015M114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsState Agencies Bulletin No. 1526
… Payroll System Background In November of 2012, OSC created a new employee identifier in the payroll system to eliminate … following steps to protect the data: Treat the EmplID as a confidential identifier Do not publish the NYS EmplID on training rosters or sign in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemTown of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Town of Guilford – Budgeting (2023M-144)
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s … estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Educational Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and … Key Findings BOCES officials did not properly claim State aid for the project. As a result, as of January 31, …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectOtego-Unadilla Central School District - School District Website (S9-19-26)
… not post the: Final annual budget. Comprehensive appended property tax report card. Budget-to-actual results in an easily … Post the final annual budget, a comprehensive appended property tax report card and a multiyear financial plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Comptroller DiNapoli Releases Municipal Audits
… that the significant revenue and expenditure projections in the tentative budget are reasonable. The town’s 2020 … that the significant revenue and expenditure projections in the proposed budget appear reasonable, however, the city … did not appropriate any fund balance as a financing source in the 2020 general, water and sewer or refuse fund budgets. …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether … Board did not establish adequate policies and procedures to ensure receipts from all events were deposited, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016m