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Forestburgh Fire District – Financial Activities (2015M-203)
… of Audit The purpose of our audit was to examine the District’s financial activities for the period October 1, 2013 through July 31, 2015. … The current and former Treasurer did not maintain adequate accounting records. The Board does not perform the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Town of Sheridan – Shared Services Costs (2023M-74)
… the Town of Sheridan (Town) was reimbursed equitably for shared service costs incurred pursuant to an … land and installed water lines, there is no existing water district or documented plans to establish a water district … unpaid rent. Take appropriate measures when conveying real property to help ensure the conveyance is in the best …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… - pdf] Audit Objective Determine whether Laurens Central School District (District) officials: Effectively managed cafeteria … Effectively managed reserve balances. Adopted policies for general fund reserves. Key Recommendations District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Aurora-Colden Fire District No. 6 , Columbia-Green Community College , Village … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … – Part-Town Activities (Clinton County) The town's accounting records did not include a part-town (PT) general …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014. … The Supervisor did not adequately monitor the work of the accounting firm with which the Board contracted to assist the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Village of Washingtonville – Budget Review (B25-6-1)
… is authorized to issue deficit obligations, and for each subsequent fiscal year during which the deficit … are outstanding, the Village’s tentative budget for the next succeeding fiscal years for examination and recommendations. Key Findings The scope …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1State Contract and Payment Actions in January
… benefit services for the Empire, Excelsior and Student Employee Health plans. $30.7 million to Beacon Health Options …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryOpinion 2006-3
… television franchise fees are credited) MUNICIPAL FUNDS -- Accounting (fund to which town cable television franchise fees are credited) REAL PROPERTY -- Franchise (fund to which town cable … town board, after a public hearing, to grant franchises “for the use of the streets, highways, and public places or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Buffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… instruments and has consistently been ranked as one of the best managed and best funded plans in the nation. Over the past 20 years, 82 … named an Inc. 5000 Fastest-Growing Company and among the “Best Places to Work in Money Management” by Pensions & …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundMcConnellsville Fire District – Financial Operations (2014M-19)
… was to review the oversight of financial operations of the District for the period of January 1, 2012 through October 31, 2013. … $103,730 for the 2013 fiscal year. Key Findings Complete accounting records were not maintained and monthly and annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Fishers Fire District – Financial Condition (2021M-128)
… Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. Key Findings The … not effectively manage the District’s financial condition and did not adopt realistic budgets from 2018 through 2021. … taxpayers the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Lansing Fire District – Financial Condition (2013M-80)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. … $1.4 million, which are funded primarily with real property taxes. Key Findings The District’s budgets from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80State Comptroller DiNapoli Releases Municipal Audits
… because they did not provide detailed guidance for the treasurer or audit committee when collecting and … determine that the current clerk was acting properly and accounting for fees as of Oct.1, 2017. Ethics Oversight … bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263State Contract and Payment Actions in November
… corporate and other tax refunds. $9.5 million for 10,335 property tax credits. Department of Civil Service $469.3 …
https://www.osc.ny.gov/press/releases/2025/01/state-contract-and-payment-actions-novemberOversight of Horizon and Crossroads Juvenile Centers
… To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed … locker as others are told to do. Inadequate oversight of school attendance: Both facilities exhibited chronic …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersDiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… from. The programs described in the Comptroller’s report found ways to access foods from local producers including new …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationDiNapoli Urges State to Improve Nursing Home Equipment Inspections
… that nursing homes are properly inspecting, maintaining and testing their medical equipment, according to an audit released today by State … said. "The state Department of Health deserves credit for monitoring nursing homes and reporting deficient …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-urges-state-improve-nursing-home-equipment-inspectionsOpinion 88-46
… 1723-a; GENERAL MUNICIPAL LAW, §§11, 119-o: Pursuant to a cooperative investment agreement, school districts and … obligations in which all the participants are authorized to invest. The fiscal officer of a participating school … may be given custody of the funds and the authority to invest those funds. Authority over the investment of funds …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 89-57
… Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and … the superintendent of highways to utilize town highway equipment and personnel to repair and improve a village … may contract with the town in which the village is located for the town to repair and improve certain village streets. …
https://www.osc.ny.gov/legal-opinions/opinion-89-57