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Opinion 2004-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … for use by the emergency rescue and first aid squad; Bill Jacket for L 1964, ch 520, letter dated March 24, 1964 from … services "unrelated to any fire or emergency" (Bill Jacket for L 1957, ch 849, Memorandum to the Governor by the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 90-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … not members of a collective bargaining unit. Both New York State law (General Municipal Law, §90; Civil Service Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Clinton Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection … in revenue. Key Findings The Executive Committee did not establish policies and procedures for financial transactions. The Treasurer did not keep a complete and accurate account of all receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialCity of Fulton – Fiscal Stress (2013M-310)
… in Oswego County. The Common Council is the legislative body responsible for managing City operations. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Contract Advisory No. 12
… notification when contracts submitted via the Gateway are not approved. Guidance: New Audit Type values have been …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Agencies Bulletin No. 1494
… Purpose To notify agencies of an automatic dues increase. Affected … For non-graded employees whose positions are not equated to salary grades the dues amount is determined by their … deduction amount for each employee as described below: When an employee enrolls in OMCE, the correct deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… the Treasurer provided to the Board. The Treasurer has not submitted the required annual financial reports to OSC … for the 2011 through 2013 fiscal years. The District did not submit to OSC its tax levy limit calculations for 2015 or … exceeded the statutory limit by $4,394 and the Board did not pass a resolution to override the limit. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… – Board Oversight (Saratoga County) The board did not provide adequate oversight to ensure that the … or that program money was safeguarded. The director did not maintain complete records to account for the fees collected from each program and did not maintain records of sales or make regular bank deposits …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0City of Batavia – Business Improvement District (2017M-283)
… operation and maintenance costs and other services such as advertising and promoting BID activities. The district …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283CUNY Bulletin No. CU-461
… of the Internal Revenue Code) from $125 to $240 per month for the period of January 1, 2012 through December 31, 2012. … the IRS released additional annual inflation adjustments for the monthly limit for transit passes and transportation in a commuter vehicle. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentOnteora Central School District – Information Technology (2015M-92)
… the District’s IT assets were adequately safeguarded for the period July 1, 2013 through November 5, 2014. … of approximately 1,400 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $51.9 … plan, a disaster recovery plan, policies and procedures for the disposal of computer equipment or a policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Lowville Academy and Central School District – Financial Condition (2015M-220)
… has more than doubled as a result. District officials have not developed adequate multiyear financial and capital plans … estimated of anticipated expenditures and fund balance available for appropriation. Develop comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 180 students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2013 through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32High Falls Water District – Water Fees (2015M-153)
… review. The interest amount charged for late balances has not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. The District did not reconcile the amount of water purchased from New York …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153East Hampton Housing Authority – Board Oversight (2017M-33)
… Authority is located in the Town of East Hampton in Suffolk County and is governed by an appointed five-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Village of Lewiston – Purchasing (2013M-45)
… from June 1, 2011, to December 31, 2012, for compliance with GML and the Village’s procurement policy. The … policy. Twenty-one of the 36 claims did not comply with GML or the quote requirement of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Steuben County – County Bridge Maintenance (S9-13-1)
… and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless the … replaced or rehabilitated. While the County does not have a written plan in place, it has implemented …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1State Comptroller DiNapoli Releases School District Audits
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsTown of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110