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East Meredith Rural Fire District – Financial Activities (2021M-26)
… additional oversight over receipts and disbursements to ensure the Treasurer accurately recorded all transactions … not be deposited. Key Recommendations Implement controls to better monitor the Treasurer’s duties. Ensure all claims … agreed with our recommendations and indicated that they have initiated or planned to Initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Milo – Financial Condition (2020M-172)
… financial condition. More real property taxes and user fees were levied than needed to fund operations. The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear … when developing and adopting the annual budgets. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Marcy – Justice Court Operations (2020M-166)
… report - pdf ] Audit Objective Determine whether the Town of Marcy (Town) Justices provided adequate oversight of Justice Court … software to the most current and secure version. Town officials agreed with our recommendations and indicated … Determine whether the Town of Marcy Town Justices provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… officials have not closed out a capital project for a dump closure with a remaining cash balance of $111,373. Town …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Menands Union Free School District – Information Technology (2021M-78)
… IT security awareness training to employees. Adopt a breach notification policy that is required by New York State … IT security awareness training. Develop and adopt a breach notification policy. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Town of Springfield – Accounting Records and Reports (2020M-175)
… with the necessary financial reports and information to properly oversee Town finances. During our audit period, … software or provide the Board with detailed monthly budget-to-actual reports. File the annual financial reports (known … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Village of Monticello – Budget Review (B4-14-15)
… contract settlements. The proposed budget complies with the tax levy limit. Key Recommendations Include a tax …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Pearl River Union Free School District – Fixed Assets (2022M-126)
… assets reviewed totaling $546,527. This can be attributed to District officials not following Board-adopted fixed asset … on the inventory list. District officials were unable to locate 26 fixed assets with a combined cost of $57,516. 31 fixed assets with a combined cost of $88,931 did not have the required asset tags. 35 fixed assets with a combined …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Town of Hector – Employee Compensation (2024M-85)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Service Retirement Benefits – Special 20- and 25-Year Plans
… What is the pension benefit calculation for Section 383-e? Members with … a maximum of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension … 3 members only. Do members in the Section 383-e or 383-f retirement plan have a backup plan? Yes, members within …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsSmithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … The Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Orange County – Motor Vehicle Oversight (2015M-314)
… period January 1, 2014 through July 29, 2015. Background Orange County has a population of approximately 374,500 and … County-owned vehicles. The 2015 total budget for Orange County was $732.8 million, of which the motor pool is … Orange County Motor Vehicle Oversight 2015M314 …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Columbia-Greene Community College – Information Technology (2017M-213)
… Purpose of Audit The purpose of our audit was to determine if College officials ensured that the College's … Background Columbia-Greene Community College is located in the Town of Greenport in Columbia County. The College, … a breach notification policy. Review the Internet usage log to ensure compliance with the College’s computer use …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Opinion 96-17
… attending emergency medical service conference); (reimbursement of volunteer firefighters for tuition expenses … certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (expenses for attendance at … fire district, pursuant to section 72-g, provide a tuition reimbursement plan for volunteer firefighters who …
https://www.osc.ny.gov/legal-opinions/opinion-96-17DiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… is falling short in monitoring Charter Communications Inc. and other utilities across New York, according to an audit released … speeds, used inaccurate data to track service reliability and imposed only four penalties in four years. “When New … is falling short in monitoring Charter Communications Inc and other utilities in the state …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… the three prior state fiscal years. Spending Overview All Funds spending in SFY 2022-23 is projected to be 5.3% higher … homeowner and landlord assistance. Revenue Overview All Funds revenues for SFY 2022-23 are projected to total $210.6 … increases will sunset in 2023 and 2027, respectively. All Funds revenues are projected to decrease by $33.8 billion, or …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetDisability Retirement – When Employees Retire
… reports from the member’s physicians, hospital records, accident reports and other pertinent documentation. We may … of duties performed; Workers’ compensation documents and accident reports for all on-duty incidents; and Time records … or records that pertain to a disability application, accident(s) alleged to have been sustained, and particularly …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementTown of Lockport – Asphalt Millings Inventory (2025M-55)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) … during road paving projects that require a certain depth of the existing road to be milled and removed before the road … expensive than unscreened millings. We observed one pile of screened and one pile of unscreened millings behind the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Opinion 91-6
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring … (GSA) contracts. General Municipal Law, §103 provides, in pertinent part, as follows: Except as otherwise expressly … the required security after advertisement for sealed bids in the manner provided by this section ... General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-6New York’s Economy and Finances in the COVID-19 Era
… New York City and the balance of the State spiked upward in April 2020. At that point, and in the months immediately before, the percentages of officially unemployed workers in the City and in the rest of the State were nearly … New York City and the balance of the State spiked upward in April 2020 At that point and in the months immediately …
https://www.osc.ny.gov/reports/covid-19-february-3-2021