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Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… The Town, which operates a transfer station, is governed by an elected five-member Town Board. In 2015, the Town … the hours of operation and are stored in an open box on a table at the transfer station. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Fabius-Pompey Central School District – Budget Review (B3-14-5)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … increase to no more than the tax levy limit as permitted by law, unless 60 percent of District voters approve the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Westfield, Town of – Financial Management (2013M-389)
… of Westfield, located in Chautauqua County, is governed by a five-member elected Town Board and has a population of … town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Laurens - Budget Review (B4-14-21)
… for the Town’s funds totals $1,311,410 and is funded by estimated revenues of $370,880, appropriated fund balance … the projected general town-wide fund deficit will have on the 2015 budget. Consider changing the allocation of …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Town of Brant – Justice Court (2014M-180)
… Town of Brant is located in Erie County and is governed by an elected five-member Town Board. The Town has two … (JCF) in a timely manner. The Justices did not follow up on pending cases or enforce unpaid fines and fees. The Board …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180SUNY Bulletin No. SU-110
… Pay payments. Affected Employees Employees represented by United University Professions BU08 Contract Provisions and … a list of eligible titles for Recall. Employees who are on standby and are recalled to work are entitled to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedState Comptroller DiNapoli Releases School District Audit
… that data, hardware and software may be lost or damaged by inappropriate use or access. Officials also did not … COVID-19 pandemic, with the district‘s increased reliance on a remote learning environment and administrative …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0State Comptroller DiNapoli Releases Audits
… with Disabilities Act (ADA) prohibits discrimination on the basis of disability by public entities, including access to programs, activities, … York City-based not-for-profit organization, is approved by the State Education Department (SED) to provide preschool …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsOpinion 96-19
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … -- Real Property (joint acquisition of real property by town and fire district for construction purposes) TOWNS -- … entered into pursuant to article 5-G must be approved by each participating municipal corporation or district by a …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 2002-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … services in relation to the use of a day labor hiring site by contractors and day laborers who would otherwise … area of the village/town. The hiring site was established by the not-for-profit corporation and is located in a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea and Sentencing of Robert Wiesner in Bid-Rigging Case
… others between March 2008 and approximately October 2013, by entering into, engaging in, and continuing to engage in a … Monroe County for the $212 million public safety contract, by means of bid rigging. As part of a plea agreement, today … The remaining defendants are scheduled to proceed to trial on February 23, 2016. The charges against the remaining …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-and-sentencing-robert-wiesner-bid-riggingCost-Saving Ideas: Reviewing Your Revenue Collection Process
… may get revenue into its bank account more quickly. Start by evaluating the costs and benefits of various revenue … transaction? How convenient is the process for residents? By becoming more efficient, your local government can … earnings. Use a Bank Having a bank process payments on behalf of your local government can reduce the amount of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processTown of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… the 2020 through 2022, and 2024 AFRs with OSC, as required by NYS General Municipal Law (GML) Section 30.The Supervisor … filed the AFR for fiscal year ending December 31, 2023, on August 28, 2025 – 544 days after the due date. … have access to the Town’s current fiscal activities. Based on our review of the Supervisor’s records, we determined that …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34Controls Over the Collection of the Public Safety Communications Surcharge
… taxes and fees, including the Surcharge, which is imposed on wireless communications services provided to customers … the Legislature added a surcharge of $0.90 to be imposed on prepaid cell phones at the point of sale. This surcharge … retained. Both the return and Surcharges must be remitted by March 15, June 15, September 15, and December 15 for the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeNew York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… Rates for People with Disabilities Have Been Derailed by COVID-19 The COVID-19 pandemic and resulting economic … to the pandemic. The Current Population Survey conducted by the U.S. Census Bureau identifies a person as having a … rates for people with disabilities were some of the best on record since 2009, declining to 8.8 percent. Nevertheless, …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021Fare Evasion
… (Program) to ensure all riders pay the appropriate fare on New York City buses and subways. This audit covers the … Bureau is an administrative tribunal established by State legislation in July 1985 to provide a forum for … activities to ensure execution of Program initiatives by establishing, and disclosing to the Board, metrics for …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionOversight of the Pesticide Reporting Law
… each calendar year to the Department. The report is due by February 1 of the year following the calendar year for … submitted electronically and 15 percent were submitted on paper or on data storage media, such as floppy disks or compact discs. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawState Agencies Bulletin No. 2398
… maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. … An additional deferment is available to employees age 50 and over. These employees may defer up to $8,000.00 of age 50 … maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 2007-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Fund … of law governing the establishment of reserve funds by municipalities and the use of the moneys therein. General … which a period of probable usefulness has been provided by law (General Municipal Law § 6‑c [1] [c]; see Local …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… fiscal oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary … and in compliance with contract requirements. DHS relies on various internal and external resources to guide its … at least six years, and make records available for review by auditors and government officials; Follow the Request for …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters