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Village of Nissequogue – Information Technology (2015M-31)
… 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Eastchester Union Free School District – Financial Management (2016M-59)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s … amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Ogdensburg City School District – Payroll (2016M-250)
… audit was to evaluate the District's payroll procedures for the period July 1, 2014 through March 31, 2016. … Education. The District’s budgeted payroll appropriations for the 2015-16 fiscal year were approximately $12.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … of the accuracy of cafeteria cash receipts and bank deposits. Key Recommendations Adopt policies and … for cash received in the cafeteria operation. Compare the daily cafeteria sales report and bank deposit amount to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Cheektowaga – Credit Card Purchases (2017M-18)
… Purpose of Audit The purpose of our audit was to review credit card use and purchases for … Town of Cheektowaga Credit Card Purchases 2017M18 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Dayton – Financial Condition (2013M-90)
… 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately … and address the deficit. Use the surplus fund balance in the general and highway town-outside-village funds in a manner that benefits Town taxpayers, such as reducing …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Davenport Fire District – Financial Activities (2020M-147)
… all hall rental receipts were collected and deposited in a District bank account. Complete accounting records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Clarence Fire District – Purchasing (2016M-297)
… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Jamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … The District’s purchasing policy does not provide guidance for soliciting competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Opinion 2000-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … The attorney should also recuse him or herself from any matter affecting his or her law firm, with those functions … services for private clients in relation to any matter before any town agency for which the town attorney …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22City of Long Beach – Budget Review (B18-7-5)
… includes a tax levy of $41,358,266, which does not comply with the tax levy limit because it is $3,712,839 above the … the budget. Alternatively, modify the budget to agree with the current rates in effect. Modify the budget to … for termination salary payments to be more consistent with past payments. Review our recommendations before the …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Former Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23,000 in village funds. “Halstead was elected to serve his … corruption does lasting damage to people’s confidence in the institutions that exist to serve them. My thanks to … of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23000 in village funds …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsLaw Pertaining to SUNY Police Officers
… been filed with NYSLRS on or before December 31, 2015. If I switch from the Employees’ Retirement System (ERS) to the Police and Fire Retirement System (PFRS), what Tier will I be in PFRS? I have a prior PFRS Tier 2 … from ERS to PFRS, will I go back into Tier 2? How much of my ERS time will count towards my 25 years in …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersOpinion 88-1
… REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service) GENERAL MUNICIPAL LAW, … obtain special legislation prior to conveying a village parking lot to the U.S. Postal Service. Whether a particular … Whether a parking lot may be determined to be unneeded for village …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Withdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… 5 percent per year); or Leave your contributions in your account and qualify for a retirement benefit when you are 55. … Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Withdraw My …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipNiagara County – County Bridge Maintenance (S9-13-2)
… The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal years … Track yearly maintenance and repair expenditures by bridge. Ensure that DPW is adhering to NYSDOT requirements …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Opinion 93-7
… professional judgment or discretion, or a high degree of creativity in the performance of the contract (see People ex … of specialized expertise, use of professional judgment or creativity necessary to qualify as a professional service. …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Financial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community … To determine whether the Office of Children and Family Services has adequate controls in …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Village of Alfred , City of Batavia , Southern Tier East Regional … is being spent appropriately and effectively." Village of Alfred – Information Technology (Allegany County) Officials … announced his office completed audits of the Village of Alfred City of Batavia Southern Tier East Regional Planning …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga County … is being spent appropriately and effectively." Half Hollow Hills Community Library – Fund Balance (Suffolk County) The … announced his office completed audits of the Half Hollow Hills Community Library City of Newburgh Onondaga County …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0