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Village of Monticello – Board Oversight (2016M-337)
… number of consecutive estimated readings before an actual water meter reading was done or address how water accounts should be billed for minimum usage. The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Tioga County – Court and Trust Funds (2023-C&T-1)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Village of Richfield Springs – Justice Court (S9-14-1)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through November … Village of Richfield Springs Justice Court S9141 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… the audit period, the Court operated with two Justices, Robert McNally and Michael Muller, and four Court clerks. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Fonda-Fultonville Central School District – Payroll (2015M-118)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January … payrolls. Key Recommendations Segregate the Deputy’s payroll duties so that this individual does not control all aspects of payroll transactions. Routinely generate and review payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding … provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the … The purpose of our audit was to review the processes and procedures for the Courts financial operations for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161State Police Bulletin No. SP-40
… April 1, 1999, unit members who used three (3) or fewer sick days per year shall be paid $1,400 and unit members who used more than three (3) but …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeState Comptroller DiNapoli Releases School District Audits
… officials did not develop and manage a comprehensive investment program or comply with the district’s investment policy. Had officials invested available funds in …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… bill for nonresident students placed in the district. Hyde Park Central School District – Fixed Assets (2019M-103) The …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… County) Tuition billings for district students enrolled in out-of-district programs were not always accurately … $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by approximately $44,000. District …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsTravel Advisory No. 3
… eligible for an insurance claim, the employee renting the car must report the accident immediately to the local … agency, the employee’s supervisor, and the rental car vendor. The employee must also file a damage claim report with the rental car vendor. Reference: To view all updated information, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateOverview – Divorce and Your Benefits
… ways: An ex-spouse may be entitled to a portion of the pension; A member may be required to name their ex-spouse as … death benefit payable; A member may be required to elect a pension payment option (sometimes called a retirement option) … is not intended to be a substitute for New York law or the rules and regulations governing NYSLRS, which may change. …
https://www.osc.ny.gov/retirement/members/divorce/overviewComptroller DiNapoli Releases November Cash Report
… “As has been the case throughout the year, the state is in a favorable cash position,” said DiNapoli. “Additional … monetary settlements totaling $400 million were received in November and tax collections remain strong. I expect New York to enter 2016 and the new budget season on a solid foundation.” Tax collections through November …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportOpinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Comptroller DiNapoli Releases Municipal Audits
… for moneys received by the court or the accuracy of bank deposits. However, the town justice did not always make … analysis to show that the board had justification to award low-cost financing or tax exempt status to these … deficiencies, the town may have not always received the best price for goods and services. Westmere Fire District – …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 92-51
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees … of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An industrial development agency may not reimburse members of … the reimbursement is public or private. You ask whether an industrial development agency (IDA) may reimburse members of …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 98-15
… referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; TOWN LAW, §64(2): A town may sell an historic building pursuant to the procedural requirements of …
https://www.osc.ny.gov/legal-opinions/opinion-98-15DiNapoli Issues Report on Public-Private Partnerships
… oversight provisions if New York broadens the authority of the state to enter into public-private partnership (P3) projects or goes forward with private financing of public projects. DiNapoli’s recommendations follow the release of a report today examining the benefits and problems that …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnerships