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Village of Airmont – Claims Auditing (2024M-1)
… reviewed 30 claims totaling $883,765 of the $3.3 million in claims paid during the audit period and determined that none of these claims were audited by the Board. In addition: One vendor was potentially overpaid $36,905 for … corrective action. Appendix B includes our comments on the issues raised in the Village’s response letter. … …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… timely to the Internal Revenue Service (IRS) or the New York State Department of Taxation and Finance (NYSDTF), …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… report – pdf] Audit Objective Determine whether Fairview Fire District (District) officials ensured employees’ payroll … approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide adequate … District’s response letter. … Determine whether Fairview Fire District District officials ensured employees payroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Owego – Shared Services Facility Capital Project (2022M-42)
… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Central Islip Union Free School District – Financial Management (2013M-380)
… The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of … underestimated revenues and overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through … realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of Washingtonville – Financial Condition (2013M-346)
… 2012. Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for … budget estimates and monitor the budget, resulting in operating deficits in the Village’s three operating funds … update the plans to ensure that its decisions are based on the most accurate and up-to-date financial information. … …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Town of Big Flats – Financial Management (2013M-170)
… May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately … did not develop and adopt accurate budgets that were based on realistic estimates of revenues and expenditures. The … the Town has accumulated excess unrestricted fund balances in the general and water funds. The general fund’s excess …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … expenditures, which generated approximately $2.1 million in operating surpluses. District officials have historically … actual needs and include realistic estimates based on historical trends or other identified analysis and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andVillage of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased … could not determine whether the deposits were deposited in the same form and amount as collected (intact). 358 … and 69 collections totaling $57,426 were not recorded on a timely basis, increasing the risk for errors or …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Opinion 2000-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and … snow and ice removal and road repair reserve funds. Moneys in the fund may be appropriated only: a. For the removal of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 2002-4
… VIII, §1; TOWN LAW §32(1): A town may expend current tax monies to dredge a privately-owned waterway within the … make expenditures to maintain, repair or improve private property, they will not contravene this constitutional … as the expenditures only incidentally benefit the private property owner (see, e.g., 1989 Opns St Comp No. 89-50, p …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-60
… CONTRACTS -- Contracts Not Requiring Bidding (concessions) VILLAGE LAW, §§1-102(1); 4-412: An agreement to operate a … and the total character of which is neither a purchase nor contract for public work, is not subject to competitive … of operation, right of termination when "required for a paramount park or other purpose", and choice of employees …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Housing for Seniors
… covered the period from January 2014 through September 2022. About the Programs The New York City (NYC or City) … 15 of Woodlawn’s 80 apartments were awarded as of July 2022, approximately 7 months after they became available and … only 11 homeless apartments were leased as of July 2022. In addition, senior housing units were not always …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsOpinion 93-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … purposes, may take into account a library's private source funds and, therefore, may request from the library …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Oversight of Chemical Dependence Residential Services
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure … recertification review performed at each Program, some of which were prior to April 2017. In addition, we included …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesOpinion 96-1
… BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Application Review and Site Permitting for Major Renewable Energy Projects
… time frames. This audit covered the period from April 2020 through July 2023. About the Program The Climate … Protection Act (Climate Act), effective January 1, 2020, was designed to put the State on a path to zero … of Renewable Energy Siting (ORES) was created in April 2020 to “streamline and expedite the siting of major …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsOpinion 88-21
… VILLAGE LAW, §7-730(1): Park trust funds collected from subdividers in lieu of the setting aside of park lands … meet the needs generated by new subdivisions (1982 Opns St Comp No. 82-206, p 260; 1980 Opns St Comp No. 80-566, p 159). … at 84, 271 NYS2d at 958) The court further noted that the required setting aside of park land in subdivisions "was …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 92-37
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to … subject to the approval of the State Comptroller. This is in reply to your letter concerning the need to obtain the …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Comptroller DiNapoli Releases Municipal Audits
… and resigned from her position. In addition, the board does not review all individual claims and has not adopted …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits