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Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… report - pdf ] Audit Objective Determine whether the Monroe County Airport Authority (Authority) Board (Board) provided adequate oversight over chargebacks for Monroe County (County) services and the procurement of … Determine whether the Monroe County Airport Authority Authority Board Board …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5DiNapoli: New York on Stronger Financial Footing
… long-term structural budget balance. When the Financial Plan is updated I hope there will be more definition on how … results in 2.8 percent projected spending growth from State Operating Funds for SFY 2014-15 instead of the … actual spending growth. Spending of $589.5 million from a settlement with JPMorgan will be paid out of a new …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 88-65
… -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): … must provide tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 … collecting officer must provide a tax receipt when taxes are paid from a mortgage escrow account. You have also asked …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 97-26
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment … equipment purchased for use within a zone of assessment in other areas of fire district); (disposition of upon … fire district. (3) Unexpended moneys raised by taxation in a zone of assessment, and any property, the cost of which …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… 31, 2014. Background The Ballston Spa Public Library is a municipal public library that received its charter from the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board of Trustees, each of whom …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mHigher Education – 2021 Financial Condition Report
… Enrollment In spring 2021, New York State higher education enrollment totaled 943,336. This … percent, respectively. Online course enrollment for the State University of New York (SUNY) increased by 13.6 percent … Board, in SFY 2020-21, the State spent $312 per resident on higher education, ranking 19th in the nation for higher …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationState Agencies Bulletin No. 2341
… 20242025 Public Employees Federation PEF Firearms Training …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyOversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Contaminants Click on each county for a supplemental map showing the proportion of selected contaminants. Albany …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsHelp
… System Basics [pdf] System Enhancements: What Changed? - November 2017 Local Governments [pdf] School …
https://www.osc.ny.gov/local-government/fiscal-monitoring/helpDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… that my office continues to uncover instances such as this where local officials misuse their office for their personal benefit. I commend the village of LeRoy police department and District … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… prior to disbursement or regularly reviews prepared bank reconciliations. The administrative secretary is allowed … bookkeeper − who is a vendor − direct access to District bank accounts to withdraw funds for claims that have not been … of paychecks and direct deposits. Review the monthly bank reconciliations and cancelled checks. Do not allow …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Monitoring and Administration of Public Protection Grant Programs (Follow-Up)
… Objective To determine the extent of implementation of the … ( 2019-S-21 ). About the Program The Division’s mission is to enhance public safety by providing resources and services … and improve the quality of the criminal justice system. To that end, the Division administers 11 State and federal …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… “Untreated or undertreated sewage that is discharged into ground and surface waters poses serious health risks,” … systems were complying with the reporting requirements. For the period from April 2017 to February 2020, auditors … 83 (22 percent) of the 371 systems were not registered for the NY-Alert notification system and were not reporting …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… with law enforcement to bring offenders to justice and recoup stolen public money. My thanks to District Attorney …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… degree, a class D felony, offering a false instrument for filing in the first degree and official misconduct. She was … of $33,189 for the money she stole from town fees and tax payments. If Metz fails to make restitution, she faces a … in cash, claiming she found it at her home and in a filing cabinet at work. Later investigation revealed that …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last year, according to data released today by State Comptroller … Property tax levy growth for school districts and 10 of the states cities will be …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away … payment and review was 68 days. Key Recommendation Adopt new, or update existing, policies to address credit card use, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71DiNapoli Announces Latest Fiscal Stress Scores
… A total of 23 local governments in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, with increases in each … Fiscal Stress Monitoring System Finds Increase in Entities Designated in Stress …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scores