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Village of Penn Yan – Water Operations (2013M-104)
… was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background The … operations. Ensure that municipal billing calculations are equitable. Budget for funds which are anticipated to be …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Town of Lisbon – Financial Condition (2012M-202)
… of our audit is to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2011. … The Town’s 2011 operating expenditures totaled $764,164 for the general fund, $1,372,757 for the highway fund, $15,553 for the water fund, $66,088 for …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Saranac – Payroll (2014M-289)
… not safeguarded because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256NY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… of social media users are at risk of being exposed to fake news, hate speech and sexual harassment if these companies …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersOpinion 2006-9
… of the town district (Town Law §198[12][d]; 15 Opns St Comp, 1959, p 396). Section 198(12)(b) expressly provides … 29, 2006 Ronald P. Bennett, Esq., Attorney at Law Town of Aurora 1 Prior to the 1973 amendment, section 198(12)(b) …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Division of Housing and Community Renewal Bulletin No. DH-101
… agencies of the implementation of the New York State Paid Family Leave Affected Employees Employees in bargaining units … In 2016, the Governor signed into law a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by employee payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentOpinion 88-46
… would have the authority to: Determine the value of any property, other than cash, contributed by a participating … As was explained above, a municipality may only delegate non-ministerial functions in the manner provided by law. In … agreement, pursuant to General Municipal Law, §109-o(2), could delegate some of the responsibilities of the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. Background The … percentage rate to each department’s budget, which is not equitable because all the departments do not use the same …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Opinion 2002-4
… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to … and utilize the services of the town highway department to dredge a navigable channel located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-55
… to make and file in the county clerk's office, where the certificate of incorporation is filed a verified certificate, stating the names of the directors and officers … in any business other than that set forth in its certificate of incorporation." (Not-For-Profit-Corporation …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Town of Fishkill – Fiscal Stress (2013M-188)
… in 2009 to a $1.4 million deficit at the end of 2011. To cover operating expenses, Town officials loaned moneys between multiple funds, resulting in $10.3 million of outstanding interfund loans at the end of 2012. … balance dropped from a surplus of $765,000 in 2009 to a $1.3 million deficit in 2012, primarily because sewer revenues …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188City of Glens Falls – Financial Condition (2013M-150)
… Purpose of Audit The purpose of our audit was to review the City’s … City is governed by the City Council which comprises an elected Mayor and six elected councilpersons - five representing each … City of Glens Falls Financial Condition 2013M150 …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Retirement System Membership – Special 20- and 25-Year Plans
… 31, 2014: You are covered by the special plans in this booklet, if: Your employer has adopted these benefits; and … 2010: You are covered by one of the special plans in this booklet, if: Your employer has adopted these benefits; You … withdraw your election to participate in a special plan after one year has passed. If your date of membership is …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipDiNapoli: Upstate Bus Services Needs Better On-Time Performance
… by State Comptroller Thomas P. DiNapoli analyzed on-time performance of the four major upstate New York transportation … York, met its 84% on-time goal only twice between 2015 to 2024, dropping since the pandemic to 81.2% in 2024. The … shortfalls. CDTA closed a $2.7 million budget deficit in 2025 through service cuts and reduced frequency on certain …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Purpose of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for … 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceEast Ramapo Central School District – Financial Condition (2013M-141)
… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Wantagh Union Free School District – Financial Condition (2016M-363)
… 2014 through June 30, 2016. Background The Wantagh Union Free School District is located in the Town of Hempstead, … Wantagh Union Free School District Financial Condition 2016M363 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Town of Ashford – Water District (2015M-343)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight role of the Water District … detailing the project scope, timetable or documentation to support the estimated costs. The Board did not ensure that adopted water rates would be sufficient to cover the cost of District operations. Key …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Fort Montgomery Central School District is located in the Town of Highlands in Orange County. The District, which operates three schools with approximately 900 students, is governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financial