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Hughsonville Fire Company – Financial Activities (2014M-201)
… 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a three-member Board of Trustees, provides volunteer manpower …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … CFO’s records were not properly maintained or recorded in a timely manner which created gaps or delays in preparing …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Cortlandville Fire Department – Internal Controls (2014M-3)
… Background The Cortlandville Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by a seven-member Board of Directors. The Department’s revenues … develop adequate policies and procedures, or adopt a code of ethics. The by-laws do not include any detailed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Fillmore Central School District – Reserve Funds (2016M-386)
… Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the Towns of Genesee Falls and Pike in … analysis of the projected needs for the upcoming year or a recommendation regarding those projected needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… July 1, 2011 through August 5, 2013. Background The True North Rochester Preparatory Charter School – West Campus, located in the City of Rochester, is governed by … True North Rochester Preparatory Charter School West Campus Employee Fingerprinting 2013M286 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeTown of Schaghticoke – Budgeting (2013M-239)
… 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is … not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds declined in the town-wide … current levels of unexpended surplus funds maintained. As a result, Town officials may need to increase taxes and user …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Cayuga County – Court and Trust Funds (2024-C&T-5)
… 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… 30, 2014. Background The Village of Sag Harbor is located in the Towns of East Hampton and Southampton in Suffolk County and has a population of approximately 2,100. The Village is governed … $9.1 million. The Village Justice Court has two Justices, a Court clerk and an assistant Court clerk. The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Town of Potsdam – Justice Court (2014M-014)
… 5, 2013. Background The Town of Potsdam (Town) is located in St. Lawrence County and has a population of approximately 16,000. The Town Court has … exceeded the Justices’ total available cash, resulting in a cash shortage of $117,120 during the audit period. Fines …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Harmony – Justice Court (2014M-004)
… 1, 2012 through December 24, 2013. Background The Town of Harmony is located in Chautauqua County and is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004State Comptroller DiNapoli Releases School Audits
… School District and the Vestal Central School District . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … did not properly review online banking transactions or use a designated computer for online banking transactions. Not …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits
… Repairing Defects (Follow-Up) (2015-F-19) An audit issued in May 2014 found the authority did not follow state … years, including three which were open for five years. In a follow-up, auditors determined PANYNJ officials made … is little assurance that NYSID is awarding contracts in a manner that best meets the purpose of the program, that …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget … P DiNapoli today announced his office completed audits of Town of Geneseo Monticello Joint Fire District and the …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… during the audit period. There were no recommendations in this audit. Town of Saranac – Town Clerk Operations … record, deposit, remit and report all collections received in a timely and accurate manner. The board did not annually …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsOpinion 88-16
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Enforcement of Judgment … PRACTICE LAW AND RULES, §8012(b)(1); COUNTY LAW, §650: A sheriff is entitled to poundage fees on income executions … 5001 and 5002 of the CPLR provide respectively for a payment of interest, in certain cases, from the time a debt …
https://www.osc.ny.gov/legal-opinions/opinion-88-16VendRep System Guide for Vendors
… contract data. Back to top Navigational Guide Navigation Bar The navigation bar runs along the left side of every VendRep System page. It provides quick and …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-vendorsRetroactive Payments – Legacy Reporting
… benefits or disability benefits, or for whom we have paid a death benefit. You must inform us in writing. This cannot be included in your monthly report. Your letter should include the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsSUNY Bulletin No. SU-246
… Employees Employees designated management of confidential in the State University of New York – BU13 who meet the … Background Chapter 55 of the Laws of 2015 provides for a salary increase of two percent (2.00%) for April 2017. … Agency Actions Prior to processing, agencies must complete a roster identifying employees who will receive April 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-246-april-2017-state-university-new-york-suny-management-andOpinion 90-1
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts … LAW, §27-0925; MUNICIPAL HOME RULE LAW, §10(1)(i): Where a town imposes an assessment on the gross receipts of a commercial hazardous waste facility, the proceeds must be …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 99-9
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (authority to pay … MUNICIPAL LAW, §77-b; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A city, pursuant to General Municipal Law, §77-b, may pay the … Whether a city may pay for the cost of tuition incurred by the citys …
https://www.osc.ny.gov/legal-opinions/opinion-99-9