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Town of Morris – Board Oversight (2013M-75)
… $280,000, which included payroll disbursements. We did not find any material discrepancies. Key Recommendation Institute …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Village of Port Dickinson – Financial Condition (2014M-154)
… the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 … February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Western Sullivan Public Library – Library Operations (2015M-156)
… are high, and officials did not perform any comparative cost analysis of operations or segregate cost information by building. The Library’s circulation and … remain low. Key Recommendations Perform a comparative cost-benefit analysis of Library operations and segregate …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Mastic Beach Fire District – Cash Disbursements (2017M-38)
… payment. The Treasurer does not provide the Board with a warrant, abstract or a list of checks. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which is governed by an elected … Pulteney Fire District No 2 Misappropriation of Funds 2014M308 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Ordinary Death Benefit – Career Plan
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … that period. Filing Your family or employer should notify us of your death as soon as possible so we can send the …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … that period. Filing Your family or employer should notify us of your death as soon as possible so we can send the …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … that period. Filing Your family or employer should notify us of your death as soon as possible so we can send the …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… Another 152,000 refunds totaling $134 million are expected to be paid in the coming days. The average state tax refund from the state is $840. “Fighting refund fraud is an … new ways to cheat the system,” DiNapoli said. “While most taxpayers are honest, there are some filers and preparers …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Village of Suffern – Budget Review (B26-6-3)
… Village of Suffern is located in Rockland County. Chapter 99 of the Laws of 2015 authorizes the Village of Suffern … capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Sharon Springs Central School District – Fund Balance Management (2022M-100)
… [read complete report - pdf] Audit Objective Determine whether the Sharon …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Village of Suffern – Budget Review (B25-6-4)
… The Village’s proposed budget complies with the tax levy limit because it includes a tax levy of $12,079,830, which is within the limits established … be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4DiNapoli: 59 School Districts in Fiscal Stress
… stress in many school districts has declined, especially for those in the most severe condition,” said DiNapoli. … Falls (Washington) and Utica (Oneida). According to a report released by DiNapoli today in conjunction with the … graduation rates. The Comptroller’s report also noted a number of significant improvements among several school …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressLeading the Way on Climate Investment
… its investment portfolio to net-zero greenhouse gas emissions by 2040. In March of 2021, the Fund joined the … that year set an interim goal for the Fund’s portfolio of 50 percent alignment with a 1.5-degree scenario by 2030. In … goals for 2030 that include actively engaging with 50 percent of the Fund’s publicly traded assets in …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentHomeownership Rates in New York
… 2007 to June 2009. According to data from the U.S. Census Bureau’s Housing Vacancies and Homeownership Survey , … Rate, US and NY, 2005 Q1 to 2022 Q2 Source: US Census Bureau New Yorkers’ homeownership has grown steadily … percent in the second quarter of 2020. According to the Census Bureau , the increase in remote work unlocked …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkOpinion 94-7
… aid squad) GENERAL MUNICIPAL LAW, §209-b(4); MUNICIPAL HOME RULE LAW, §10(1)(i), (ii)(a)(9- a): A village is … in General Municipal Law, §209-b(4) pursuant to its home rule powers. You ask whether a village board may impose … may supersede section 209-b(4) by local law. Municipal Home Rule Law, §10(1) authorizes local governments to adopt …
https://www.osc.ny.gov/legal-opinions/opinion-94-7DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… subway system is, by and large, a safe place. However, the crime rate has increased as incidents of crime have outpaced the growth in ridership. In 2022, there … violent. Even though there are fewer overall incidents of crime last year, the rate of crime remains higher than …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backOpinion 2010-4
… SERVICE -- Contracts (by fire district for "back up" services with private ambulance company) -- Fees (imposition … treatment if: (1) the fire district, as a part of a fire protection contract, provides general and/or emergency … partnership, association, corporation, municipality or any legal or public entity or subdivision thereof engaged in …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 2006-3
… repair and construction of bridges having a span of five feet or more; (3) the amount of money necessary to be levied …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3