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Village of Montgomery – Audit Follow-Up (2021M-50-F)
… located in the Town of Montgomery in Orange County, is governed by an elected Board composed of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fHammondsport Central School District – Multiyear Planning (2024M-54)
… three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling $2.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Town of New Baltimore – Procurement Practices (2013M-203)
… required, and maintaining adequate documentation. Ensure all purchases made under OGS or County contracts are properly …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Eldred Central School District – Budget Review (B4-15-3)
… The proposed budget includes $9,845,752 in real property taxes, which complies with the tax cap limits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… to review payments in lieu of health insurance coverage for the period January 1, 2015 through October 31, 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 customers. The District is governed by an elected three-member Board of …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Town of Fulton – Justice Court Operations (2017M-6)
… reported collecting approximately $3,400 in fines and fees from January 2015 through September 2016. Key Findings Of the … the bail records in the accounting software. Deposit all money collected in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… benefits; $16,578 in overstated expenses that resulted from Elmcrest understating revenue that should have been …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… $1 million to reserves and increased the real property tax levy by approximately 26 percent. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsOpinion 91-39
… trustee who also serves as a town employee, upon retiring from both positions, may be re-appointed as a trustee without … trustee who also serves as a town employee may retire from both positions, and subsequently be re-appointed to the … benefits "if any person subsequent to his retirement from the civil service ... of any municipal corporation ... …
https://www.osc.ny.gov/legal-opinions/opinion-91-39New NY Broadband Program (Follow-Up)
… an essential part of how we conduct everyday life. Across all industries, broadband has reimagined how we provide …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followDiNapoli and DA Cacace: Group Home Employees Charged with Stealing Over $47,000 from Residents with Disabilities
… New York State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Susan Cacace … two group home employees have been charged in connection with an alleged scheme to make personal purchases using the banking information of group home residents with disabilities. Nadajah Jackson, 28, of Yonkers, was …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-and-da-cacace-group-home-employees-charged-stealing-over-47000-residents-disabilitiesOpinion 93-6
… that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (article 5-G of the General Municipal … not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Real Property Dispositions
… appropriate payment amounts from the sales of real property. Background The Port Authority of New York and New … 25-3.02 (AI), which governs the disposition of real property. Key Findings Our examination revealed that the AI … the Port Authority’s current policies for administering property disposals. We interviewed Port Authority officials …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsOpinion 90-15
… LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); NY CONST, art VIII, §1: A … a town has authority under the Municipal Home Rule Law, §10(1)(ii)(a)(1) to adopt local laws, not … for the deputy is fixed by local law (see Municipal Home Rule Law, §§10[1][ii][a][1]), the deputy appointed by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15DiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… Many of Long Island’s 2.8 million residents enjoy a high quality of … “The number of jobs has reached a record level on Long Island and the region boasts average wages that are the second highest in the state,” DiNapoli said. “Long Island continues to be a great place to live, work and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesState Police Bulletin No. SP-219
… Record Effective Date of Inserted Additional Pay Row NY OT Effective Date Payment Amount Earnings End Date Earnings Code Goal Amount NY Annual Earnings Retirement and Deduction Information The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentRiverhead Charter School – Debit Cards (2017M-254)
… and for business-related purposes. None of the debit card purchases included purchase requisitions or purchase orders … charges. Although the School is exempt from paying sales tax on purchases, the Executive Director and Director of Finance repeatedly paid sales tax on debit card purchases. Key Recommendations If the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… management oversight, so that no individual controls all phases of a transaction. District officials allow third … on the District’s behalf to electronically withdraw funds from a District bank account. Key Recommendation The Board should not allow TPAs to withdraw funds from the District’s bank account. The Treasurer should …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Village of Ravena is located in the Town of Coeymans in Albany County and has a population of approximately 3,400. … Employees’ leave accrual balances were overstated by 648 hours, valued at $16,779. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… audit was to determine whether the Board audited claims for Village expenditures prior to payment and to determine … March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193