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Italian Heritage Month Reception
… of the event has ended, but a recording of the event is available below. Select the play icon to get started. … of NYSUT About Italian Heritage Month New York State is home to over 3 million Italian Americans, with New York … and dialects. Dante’s philosophical poem Divina Commedia is considered a great literary work that takes the reader on …
https://www.osc.ny.gov/events/italian-heritage-month-receptionDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… system last year, we have evaluated the fiscal condition of nearly 2,300 municipalities and school districts across … helps guide local budgeting decisions and the development of long-term financial plans.” The creation of the ‘early warning’ monitoring system is the centerpiece …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesCity of Yonkers – Budget Review (B6-15-16)
… review was to identify issues which impact the City of Yonkers' financial condition in the current and future years. … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's adopted budget for … and debt service funding of $550.5 million for the Yonkers Public Schools and $519.8 million for the City. The …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Police Property Room Inventory (2014-MS-4)
… appropriate controls over property room inventory for the period January 1, 2012 through December 5, 2013. … use a computerized tracking system did not appropriately grant user rights to the system. Key Recommendations Review … movement. Assign access to computerized property tracking systems based on job duties and responsibilities. …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… 3,300 residents. The Board of Trustees (Board), which is comprised of a Mayor and four Trustees, governs the Village and is responsible for overseeing the Court’s general management … in bail money that was over six years old. The Court is not properly reporting unresolved traffic tickets to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… not have written contracts with all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the Chair owns. Key Recommendations Issue press-numbered …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsArea #9 – Wireless Network – Information Technology Governance
… Wireless networks are exposed to many of the same types of … by individuals with malicious intent. Also, because wireless networks are often used as extensions of wired networks, even minor IT security weaknesses on wireless networks can expose internal network resources to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for … 1, 2012 through September 6, 2013. Background The City of Batavia is located in Genesee County and has a population … City of Batavia Awarding Contracts for Goods and Services 2013M296 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Town of Barrington – Financial Management (2017M-103)
Town of Barrington Financial Management 2017M103
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … practices created operating deficits that have contributed to ongoing fund balance deficits in the general fund. During … deficit would have been even greater. The Board failed to audit all claims as required by Village Law. For the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… The Slaterville Springs Fire District is a district corporation of the State, distinct and separate from the Town … example, the Board did not review the Treasurer’s monthly bank reconciliations and no one compared the financial … did not contain activity in the equipment purchase savings account or budget-versus-actual activity. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … forms totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mNormal Retirement – Article 14 Benefits
… you can apply for normal retirement regardless of your age. The normal retirement benefit equals 50 percent of … 50 percent × $60,000 = $30,000 Total Annual Benefit At Age 62: $12,000 × 50 percent = $6,000 Primary Social Security …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementDiNapoli Releases Municipal Audits
… , Jericho Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and … gallons valued at $23,500 were unaccounted for. Town of Porter – Capital Projects (Niagara County) Town resources are … Jericho Water District Town of Poland and the Town of Porter …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsHomer Central School District – Financial Condition (2013M-306)
… 2011 through July 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and … Homer Central School District Financial Condition 2013M306 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Opinion 2003-5
… A death benefit allowed under General Municipal Law §208-b is paid by the municipality and consists of: an amount equal … and discharge of his or her duties, unless the contrary is proved by competent evidence. 2 Section 363-d, by its … Law, but no other law, suggests that the presumption is intended to apply only to accidental disability …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 90-17
… in the next succeeding assessment of town taxes. This is in reply to your inquiry relating to the use of surplus … without consideration, to the town in which the district is located. You ask whether surplus moneys of the fire … for the surplus moneys of the district. Consequently, it is our opinion that those moneys must be distributed as …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Local Governments Should Improve Accessibility for New Yorkers
… such as installing accessible signs, adjusting the closing speed of doors, and other low-cost improvements. …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersContact Us
… Comptroller Office of Unclaimed Funds 110 State Street Albany, New York 12236 All reports and related remittances … By providing your email address, mobile and/or fax number you agree that we may correspond with you using … rates may apply based on your plan with your mobile phone center. …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usOpinion 89-30
… organization for use in the organization's bus. The bus is used to provide transportation to senior citizens of the … property for proper town purposes. Therefore, since there is no statutory authority for a town to engage in the sale of … this Office has expressed the opinion that a town is generally without authority to purchase gasoline for …
https://www.osc.ny.gov/legal-opinions/opinion-89-30