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Village of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key … accounts. Annual financial reports were not filed with OSC for the 2011-12 through 2013-14 fiscal years. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Opinion 2005-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- … by electronic funds transfer, of water rents imposed on behalf of a town water district. (2) A town water district … payment by electronic funds transfer, water rents imposed on behalf of a water district. You also ask whether a town on …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 91-7
… SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may … service) VILLAGES -- Ambulance Service (authority of rescue squad to provide ambulance service outside village) … not, however, enter into such a contract with an emergency rescue and first aid squad of a fire department or fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… ambulance district must receive those services without a fee or charge. This is in response to your inquiry concerning … You ask whether the ambulance company may impose a fee on those making use of the company's services within the district and provide for the payment of that fee to the company. Town Law, §198(10-f)(a) prescribes the …
https://www.osc.ny.gov/legal-opinions/opinion-98-9DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… shown resiliency, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The South … to COVID, the South Bronx added 4,679 jobs in 2022, while new businesses saw an uptick. Federal pandemic assistance … able to weather the worst of the storm together,” said New York City Councilmember Rafael Salamanca . “As we now …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesOpinion 92-18
… the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments …
https://www.osc.ny.gov/legal-opinions/opinion-92-18State Agencies Bulletin No. 2274
… only the grade equations associated with the Trainee 1 and Trainee 2 titles are impacted and since the grade equations do not appear on Position Data … Per the Department of Civil Service memos dated 08/13/2024 and 10/09/2024, the Division of the Budget approved the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18DiNapoli Urges Focus on Addressing Rural Challenges
… Lewis, Schuyler, Sullivan, and Wyoming. “New York’s rural areas have vibrant histories and vast potential, but … targeted to rural communities include $100 million focused on revitalizing New York’s downtown communities, $21.7 … downtown economies, we are facing these obstacles head-on. This report will help to identify further priorities …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesLaFayette Central School District - Fixed Assets (2018M-073)
… with a value that exceeds the established threshold have a tag identifying them as District property. Review fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073West Buffalo Charter School - Payroll (2018M-72)
… West Buffalo Charter School Payroll 2018M72 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… of Audit The purpose of our audit was to review controls over cash receipts and disbursements for the period January … Newfield Fire Company Inc Internal Controls Over Financial Activity 2014M346 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialPine Bush Central School District – Claims Audit Process (2017M-171)
… period July 1, 2016 through June 30, 2017. Background The Pine Bush Central School District is located in the towns of … Pine Bush Central School District Claims Audit Process …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Johnsonville Fire District – Claims Processing (2017M-190)
… properly authorized, approved before payment and for valid purposes for the period January 1, 2016 through June 30, 2017. … Board of Commissioners. Operating disbursements for the audit period totaled $216,953. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190West Seneca Fire District #1 – Purchasing (2017M-272)
… 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an elected … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Bethany – Town Clerk Fees (2017M-226)
… Clerk properly accounted for fees for the period January 1, 2016 through August 14, 2017. Background The Town of … in Genesee County and has a population of approximately 1,800. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… approximately 300, is responsible for providing early intervention and preschool education programs and for …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familySempronius Fire Company – Financial Activities (2017M-231)
… not perform an annual audit of the Treasurer’s records. Profit and loss (P&L) statements were not prepared for fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, 2015. … $48.5 million. Key Finding Officials obtained food pricing for participating districts at the lowest … of Cooperative Educational Services Procurement of School Food 2015M358 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementChazy Union School District – Payroll (2015M-252)
… The District, which operates one school with approximately 470 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Village of Speculator – Claims Auditing (2017M-25)
… of Speculator is located in the Town of Lake Pleasant in Hamilton County and has a population of approximately 320. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25