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Town of Albion – Supervisor’s Records and Reports (2024M-111)
… accounting records and provided reliable financial reports to the Town Board (Board). Key Findings The … activity. The Supervisor’s 2023 revenue and expenditure budget-to-actual reports were not accurate. For example, the … expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were improperly reported as actual …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Oakfield-Alabama Central School District – Procurement (2024M-103)
… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
… Key Recommendations Adopt a written collections policy to help ensure adequate controls are in place and documentation is consistently maintained to support collections. Require adequate reconciliations from … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Village of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Orleans County – Court and Trust Funds (2024-C&T-6)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2021 through November 1, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6DiNapoli: Local Sales Tax Collections Up 3% in November
… in New York state increased by 3% in November compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … are based on estimates of what each municipality is due. In the third month of each calendar-year quarter, these …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Genesee County – Court and Trust Funds (2024-C&T-7)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Avon Central School District – Financial Management (2024M-75)
… million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the District incurred … had $866,000 in unidentified money that should be returned to the general fund. The District lacked written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Fairview Fire District – Financial Operations (2024M-138)
… pdf] Audit Objective Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials … corrective action. … Determine whether the Fairview Fire District District Board of Fire Commissioners Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Leicester – Financial Management (2025M-2)
… effectively manage the Town’s fund balance and continued to unrealistically estimate revenues and appropriations in … In addition, the Board did not ensure it received up-to-date, accurate financial reports in a timely manner, which …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Opinion 92-9
… GENERAL MUNICIPAL LAW, §72-o; CIVIL PRACTICE LAW AND RULES, §3101 et seq .: A volunteer firefighter appearing at … of the fire district fire department, subject to any rules or regulations governing the department, may authorize … as requiring a physical presence in a courtroom before a judge ( cf ., e.g., People v Thumser , 144 Misc 2d 425, 544 …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 98-1
… LAW, §§99-r, 103; SOCIAL SERVICE LAW, §365-a: Pursuant to General Municipal Law, §99-r, a county, by direct … services, which the county provides pursuant to the Social Services Law and regulations, for Medicaid clients. This is in reply to your letter concerning a proposal in connection with the …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 2000-6
… Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE … 9105: Foreign fire insurance tax monies received pursuant to Insurance Law §§9104 and 9105 may not be used to fund a length of service award program established by a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 90-60
… Waste Facility (validity of installment purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC CONTRACTS -- Installment Purchases (to finance construction of recycling center under General … A county may enter into an installment purchase contract to finance the construction of a recycling center under …
https://www.osc.ny.gov/legal-opinions/opinion-90-60XII.6.I Paying a Non-State Employee – XII. Expenditures
… cases where payment is based on a statewide approved fee schedule (e.g., medical fee schedule). When a contract is not feasible or practical …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeOpinion 89-32
… (see General Municipal Law, §800[4],[5]). A municipal officer or employee has an "interest" in any contract with … which is owned or controlled directly or indirectly by the officer or employee (General Municipal Law, §800[3][d]). For … in General Municipal Law, §802 should be considered. First, since we are advised that the original lease was …
https://www.osc.ny.gov/legal-opinions/opinion-89-32