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Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
Determine whether the Town of Plymouth Town Town Board Board authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway Departments assets and inventory
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… State Police Superintendent Steven G. James announced. “Public corruption corrodes people’s faith in government,” … this fraud to light,” said Mills . “It is important to public trust to know that their hard earned money is not … by those who use their position at the expense of the public” said New York State Police Superintendent James. …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageMaine Endwell Central School District – Budget Review (B4-13-14)
… expenditure projections in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background The … located in Broome County. The District’s proposed budget for the 2013-14 school year is almost $45 million. Key Findings Based on our review, individual significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Overtime Compensation – Legacy Reporting
… calendar year (January 1 – December 31) rather than the State fiscal year (April 1 – March 31). It increases based on … compensation to be classified as “overtime,” it must be paid for additional hours worked beyond one’s regular … or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationOpinion 99-15
… when property not served by water or sewer system) VILLAGE LAW, §§11-1108, 11-1118, 14-1406, 14-1410; STATE … of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater … behalf of a county, city, town, village or school district for municipal or school district purposes" (Real Property Tax …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… resident personal income tax (PIT) filers left New York state in 2020, according to State Comptroller Thomas P. DiNapoli. The COVID-19 pandemic …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycDiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… The New York State Common Retirement Fund’s (Fund) value grew to an estimated $180.7 … the assets of the New York State and Local Retirement System on behalf of more than one million state and local …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionOpinion 2006-4
… FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a qualifying federal … that limit to ninety days the term of an “eligible letter of credit” issued as security for local government …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Comptroller DiNapoli Releases School District Audits
… of potential claims. As a result, funds may be tied up in the reserve that could be applied to other school district … over the last three fiscal years, which resulted in unplanned operating surpluses totaling $2.3 million instead of planned deficits. In the last three completed fiscal years, the school district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… availability of information. This includes requirements for ensuring systems are maintained at vendor-supported … ensure they are keeping the systems they are responsible for up to date. Implement the remaining recommendation …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … clerk has not established written policies and procedures for cash receipts and cash receipt duties are not adequately …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsSafety of Infrastructure (Follow-Up)
… (Parks) was maintaining its infrastructure to preserve park safety by properly inspecting and repairing any … that many infrastructure issues existed throughout the park system. As of October 2010, there was a backlog of over …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Allocation Billing and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act 2019S5
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityVillage of Greenwich – Justice Court Operations (2014M-023)
… the receipt number and date can be altered or deleted after the receipt has been printed and issued. Further, Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023DiNapoli: State Tax Revenues Down $3 Billion Through July
… than $1.3 billion, lower. Sales tax receipts of $4 billion for the first four months were down $1.2 billion from a year … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyOpinion 95-6
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition (fines and … to violations of traffic control signals and speed limits in suburban town) -- Distribution by State Comptroller (fines and penalties for speeding violations in suburban town); (fines and penalties for violations of …
https://www.osc.ny.gov/legal-opinions/opinion-95-6State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … $3,400 paid to one employee that did not leave city employment. In addition, one payment totaling approximately …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 97-6
… System (use of surcharge revenues to construct housing for enhanced emergency telephone system) -- Powers and Duties … (as including construction of appropriate housing for E911 system) -- "Operations and maintenance costs" (as … Costs" (as including construction and incidental costs for purposes of County Law, article 6) COUNTY LAW, §§300, …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 91-8
… if the officer or employee, individually or as a member of a board, has the power or duty to: (a) negotiate, …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Town of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are … The Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 … up-to-date financial reports or a detailed statement of money received and disbursed on a monthly basis. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160