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Opinion 90-39
… issues discussed in the opinion. FEES -- Imposition of (by town on behalf of fire district) FIRE DISTRICTS -- Taxes … Duties (imposition of special tax or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, … but may be implied from the nature of the subject matter being regulated and the purpose and scope of the State …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Oversight of Adult Protective Services Programs (Follow-Up) (2023-F-6)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Adult Protective Services Programs (2020-S-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f6.pdfAdministration of Mitchell-Lama Waiting Lists (Follow-Up) (2020-F-19)
To determine the extent of implementation of the seven recommendations in our initial audit report, Administration of Mitchell-Lama Waiting Lists (Report 2016-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f19.pdfPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… District does not enter into contracts in which an officer or employee has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsMarch 2000: Handicapped Parking Education Program
… that every county and the City of New York shall establish a handicapped parking education program for the purpose of … increased public awareness of handicapped parking laws. In order to fund this program the statute provides for … parking spaces. This surcharge is in addition to any other sentence, fine or penalty. One-half of the amount will be …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programReporting of Billboard Income
… there is increased risk that property owners are not reporting billboard income on the RPIE. Finance records show …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeDiNapoli: 59 School Districts in Fiscal Stress
… Fifty-nine school districts have been designated as fiscally stressed … office has assessed and scored the financial stability of school districts. The latest round of scoring designated two school districts in “significant fiscal stress,” nine in … Fiftynine school districts have been designated as fiscally stressed …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressTown of Dayton - Fund Balance Management (2019M-221)
Determine whether the Board has properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/dayton-2019-221.pdfTown of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
Determine if the Supervisor adequately fulfilled his fiscal responsibilities.
https://www.osc.ny.gov/files/local-government/audits/pdf/addison-03.pdfTown of Sidney – Budget Review (B4-16-13)
… Purpose of Budget Review The purpose of our budget review was to determine whether the … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Town of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Sidney – Budget Review (B4-14-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. … The Town’s projections for rental income in the Hospital Fund included $30,000 of lease payments for which no … of $65,000. The Town is reporting accounts payable in the Hospital Fund related to the hospital which closed in 2005. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19St. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… adequate profit and loss statements showing fundraising profitability were not completed. Student treasurers did not … and loss statements in a timely manner to determine the profitability of all fundraising activities. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraState Contract and Payment Actions in August
… at the New York State Fair including $3.5 million with Green Meeting Ninjas Inc. and $3 million with KTG Illinois … for the New York City watershed. $9.3 million with Green Thumb Environmental Beautification Inc. for a range of …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-augustDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in … to help detect and prevent erroneous UI benefit payments. For a complete copy of Report 2018-UI-01, click here . …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… Former Potsdam Justice Court clerk Mary Jo Guyette was sentenced today in a $117,120 embezzlement case uncovered in an audit and investigation by State … audit, Guyette recorded receipts for $115,045 in the Justice Court’s computerized database, but failed to send the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionTown of Benson - Disbursements (2019M-54)
Determine whether the Supervisor established adequate control procedures over check disbursements and bank account transfers.
https://www.osc.ny.gov/files/local-government/audits/pdf/benson-2019-54.pdfAnnual Report of State Authority Contracts
Every State authority must report the eligible contracts it anticipates for its coming fiscal year.
https://www.osc.ny.gov/files/public-authorities/excel/annual-report-form.xlsContinuity of Operations Planning (2017-S-33)
To determine the adequacy of State agencies’ continuity of operations planning for major unexpected events.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s33.pdf