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Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… projects related to the conservation of soil and water resources, the improvement of water quality, the control and … Ensure that meeting minutes provide a clear record of Board actions, key decisions and the rationale for …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Town of Bainbridge – Financial Management (2016M-332)
… officials’ management of the Town’s financial condition for the period January 1, 2015 through July 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 residents, is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Edmeston Central School District – School Lunch Operations (2015M-174)
… District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Town of Orangetown – Overtime (2017M-48)
… Purpose of Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 … not adequately monitor adopted budgets and allowed them to be over-expended each year. Our review of work schedules, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Brookfield Central School District – Financial Condition (2014M-48)
… the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns of Bridgewater and Sangerfield in Oneida County and the Town of Columbus in Chenango County. The … of fund balance. Provide the Board with monthly budget status reports. Develop and regularly update a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… the Village’s cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has approximately 400 residents. The Village is governed by an elected three-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… our audit was to review the Village’s police payroll and water operations for the period June 1, 2012 through July 16, … time was not properly accrued or used. Only 27 percent of water produced by the Village’s water system was billed to customers, and Village officials …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Village of Old Brookville – Cash Receipts (2015M-286)
… 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau … Village of Old Brookville Cash Receipts 2015M286 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… through the first half of the fiscal year were $675.6 million higher than the latest projections largely due to … billion is $2.7 billion higher than last year, but $358.5 million below updated projections because of the timing of … billion through the first half of the fiscal year, $215.6 million above updated projections. PIT collections of $5.1 …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearOpinion 99-3
… to use foreign fire insurance tax moneys for the care and relief of disabled or indigent volunteer and exempt … to a charitable organization designated by the family of a deceased volunteer firefighter, as a memorial in … of lessening the grief of, or providing comfort to, the family of the firefighter. You ask whether foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-99-3DiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… a high quality of life, marked by low unemployment, low crime rates, strong public schools and infrastructure … excellent schools, close proximity to New York City, low crime rates, shopping, cultural attractions and nature-based … to combat this crisis. Long Island had one of the lowest crime rates of any large metropolitan area in the nation in …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesState Police Bulletin No. SP-219
… of this bulletin is to provide the Division of State Police instructions for processing the 2021 Education … Affected Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07, the State Police … State Police Bulletin No SP219 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentDiNapoli Releases Profile of New York's Small Business Owners
… all owners in New York state. “New Yorkers have always had a great entrepreneurial spirit and drive, and that was no … the diversity of our state.” DiNapoli’s report found that for 9 out of 10 New York business owners, being their own … found: New York’s share of majority minority-owned firms, 26.4%, is higher than the national average (21.7%), but lower …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersOpinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND POLICE PROTECTION -- Police Department (establishment of position of deputy town police commissioner) TOWN BOARD -- … Whether a town board of a town which has established a police department and has …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your … opportunities for improvement in procuring goods and services. An analytical review may also indicate that certain … may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsOrange Lake Fire District – Budgeting Practices (2015M-146)
… Base budget estimates on reasonable assumptions using historical trends, actual expenditures or both. Evaluate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Town of Plymouth – Board Oversight (2016M-190)
… March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves approximately 1,800 residents. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, … through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected five-member Town Board. The Town …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit … The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320