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Beacon City School District -- Budget Review (B6-15-4)
… Laws of 2005 authorized the Beacon City School District to issue debt up to a maximum amount totaling $5,288,000 to … all local governments that have been authorized to issue obligations to fund operating deficits to submit to the … year during which the local government is authorized to issue obligations and for each subsequent fiscal year during …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Rockland County – Budget Review (B21-6-12)
… Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the … requires all municipalities that have been authorized to issue obligations to fund operating deficits to submit to the … fiscal year during which the municipality is authorized to issue the deficit obligations, and for each subsequent fiscal …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Village of Hempstead – Budget Review (B7-16-4)
… of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated … all local governments that have been authorized to issue obligations to fund operating deficits to submit to the … year during which the local government is authorized to issue obligations and for each subsequent fiscal year during …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Village of Suffern – Budget Review (B25-6-4)
… of 2015 authorizes the Village of Suffern (Village) to issue debt not to exceed $5 million to liquidate the … requires local governments that have been authorized to issue obligations to fund operating deficits to submit to the … year during which the local government is authorized to issue the deficit obligations, and for each subsequent fiscal …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Almond - Tax Collection (2019M-188)
… collections in a timely manner. The Clerk did not always issue receipts or retain adequate evidence of receipt for tax … Deposit and remit collections in a timely manner. Issue and retain adequate evidence of receipt for all tax …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Environmental, Social & Governance Principles and Proxy Voting Guidelines
The New York State Common Retirement Fund votes by proxy on each proposal at annual meetings and special meetings of U.S. portfolio companies, as well as selected international companies.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2022.pdfOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… approximately $392 million. The County Department of Social Services is responsible for providing temporary … assistance to eligible individuals and families with social service and financial needs. Key Findings District …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… approximately $756 million, of which the Department of Social Services’ budget totaled approximately $236 million. … are accurate and supported. … Orange County Department of Social Services Contract Monitoring and Payments 2014M80 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Village of Hempstead -- Budget Review (B7-15-7)
… the next succeeding fiscal year. Key Findings Based on the results of our review, we found the significant revenue and …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Town of Allen - Town Clerk Fees (2016M-28)
… $481,000. Key Findings The Clerk did not routinely issue duplicate receipts or prepare monthly accountability … annual audits of the Clerk’s records. Key Recommendations Issue duplicate receipts and prepare an accountability …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28State Comptroller DiNapoli Releases Audits
… sites to promote the safety of all people who visit, live, and work in NYC. A prior audit, issued in September …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsResponse Planning for Unexpected Events
… and that an appropriate response plan is determined. As part of its internal communications, the OCC notifies the …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsTown of Bethany – Town Clerk Fees (2017M-226)
… August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population of approximately 1,800. The Town is … Key Findings The Clerk did not timely deposit $1,995 in collections. The Clerk did not issue duplicate receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Opinion 93-7
… have informed us that the services will involve certain social services and family court matters involving … 17 NY 584). We are aware of no judicial decisions on the issue of whether services of a process server are within the …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 96-1
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … district are to be provided from a capital reserve fund, or by the issuance of bonds, bond anticipation notes, capital notes or budget notes, and the fire district is situated wholly or …
https://www.osc.ny.gov/legal-opinions/opinion-96-1What's New
… to Insurance Companies Updated 6/24 Update to Gift Card Requirements Fees and Expiration Dates Notification … to deliver unclaimed virtual currency. Update to Gift Card Requirements Fees and Expiration Dates Senate Bill … of fees a merchant may not charge in connection with a gift card and extending the permitted expiration date of …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newOpinion 89-36
… years) GENERAL MUNICIPAL LAW, §6-c(4), (8): There are no permissive referendum requirements either to establish a … usefulness of exactly five years. You ask whether the permissive referendum requirements of General Municipal Law, … July 10, 1989). Subdivision four of section 6-c prescribes permissive referendum requirements for the establishment of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… not prepare bank reconciliations. The Secretary did not issue receipts for all cash collected. Key Recommendations … to the Executive Committee. Prepare bank reconciliations. Issue receipts for all cash collected. … Hornby Fire Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mTown of Decatur – Town Clerk (2020M-58)
… timely and accurate manner. Key Findings The Clerk did not issue duplicate receipts for any collections during the audit … of the Clerk’s records and reports. Key Recommendations Issue and retain duplicate receipts. Report and remit all …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58DiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… struck, an economic report released today by New York State Comptroller Thomas P. DiNapoli finds positive signs of … growth that offer reason to believe the Rockaways is on the road to recovery. New York City’s iconic Rockaway … & Equity (TRIE) to designate an area comprised of four out of five ZIP code areas in the Rockaways as one of the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setback