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Village of Brookville – Board Oversight (2015M-45)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through June 30, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $4.4 … funds totaling $2.4 million without a long-term plan for its use. The Board has not annually audited, or provided …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Village of Hempstead – Budget Review (B7-13-13)
… the property tax levy limit. Key Recommendation There are no recommendations for this letter report. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Opinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor … prior county board approval (see Municipal Home Rule Law, §§10, 23[2][f], 24[2][b]; cf . County Law, §408; …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 90-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of computing full …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Town of Shelby – Financial Management (2012M-206)
… 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … the bookkeeper did not always enter all transactions in the computerized accounting system, adjusted bank balances … were approximately $997,800 less than cash balances in the Town’s computerized accounting records. The Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Real Property Tax Cap - School Districts Guidance
… rolls which exempted from taxation certain property owned by LIPA. In these instances, the first line of the 2016-2017 …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceMember Contributions
… Most members are required to contribute a percentage of their earnings toward their retirement. … pension plans. When you retire, you will receive a monthly pension payment for the rest of your life. Your … on the individual contributions you paid into the system. Member contributions support the benefits earned by current …
https://www.osc.ny.gov/retirement/members/member-contributionsTown of Kendall – Justice Court (2013M-130)
… was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, … Maintain accurate and complete bail and partial payment records. Scofflaw pending cases regularly and review balance …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Opinion 2001-11
… Town Law §§176[4-a], 176-a; 1979 Opns St Comp No. 79-76, p 15). We note that the powers and duties listed in section 801 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Town of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Village of Malverne – Procurement (2017M-16)
… population of approximately 8,500. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Nelson Rivera in Bid-rigging Case
… of Nelson Rivera, the former Chief Information Officer for Monroe County, for working with others to rig the bidding … process for multi-million dollar public works contracts in Monroe County. Rivera today entered a guilty plea before The …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-nelson-rivera-bid-rigging-caseState Contract and Payment Actions in November
… for Native American student tuition. $1.8 million with New York State Independent Living Council Inc. for development and monitoring of the New York State Plan for Independent Living. Department of … Commission $223.3 million with Everi Games Inc. for a new video lottery system. Office of General Services $5.1 million …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Corfu , Town of East Hampton , Village of Farmingdale , … DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-23
… with respect to compliance with anti-trust laws. Since the New York State Attorney General is authorized to investigate …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Town of Hillsdale – Justice Court Operations (2014M-312)
… of our audit was to examine internal controls over the Court’s financial activities for the period January 1, 2013 … analyses and review the accuracy of the Court’s accounting records to ensure that cash balances can be compared to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Potsdam – Justice Court (2014M-014)
… 5, 2013. Background The Town of Potsdam (Town) is located in St. Lawrence County and has a population of approximately … and civil fees. During 2012, the Court reported $167,497 in fines, fees and surcharges to the Justice Court Fund. Key … exceeded the Justices’ total available cash, resulting in a cash shortage of $117,120 during the audit period. Fines …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Victory – Justice Court (2013M-66)
… 1, 2013. Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. … and four Board members. The Court collected $35,265 in fines and surcharges during our audit period Key Findings We found no material issues in the accuracy and timing of deposits and the recording and …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Unified Court System Bulletin No. UCS-248
… the SOS increases. Affected Employees Eligible employees in Negotiating Unit 87 who have received a SOS (Senior … employees affected by the revised side letter. OSC Actions In Administration PP 15 Lag, OSC will enter the new revised … automatically calculate retroactive payments resulting from the retroactive SOS (Senior Officer Series Differential) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sosPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… BOCES officials: Paid a total of $66,295 to 13 employees for work on Saturdays that included $22,091 additional pay for working overtime on a Saturday. However, the BOCES … by the CBA. Paid $5,445 to employees who charged a full day to their leave accruals while working a partial day. …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtime