Search
Town of Cheektowaga – Credit Card Purchases (2017M-18)
Town of Cheektowaga Credit Card Purchases 2017M18
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Kortright – Financial Management (2016M-397)
… plans that set forth the Town’s objectives and goals for the use of these accumulated funds. Key … comprehensive multiyear financial and capital plans to address the Town's needs. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Tuxedo – Financial Operations (2014M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Findings The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with … for justice court revenue. The bookkeeper has the ability to perform all aspects of the disbursement process without …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Olean City School District – Reserve Funds (2022M-187)
… and District officials properly established and used reserve funds and maintained them at reasonable levels. Key … officials properly established the District’s nine general fund reserve funds totaling $10.9 million but did not use the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Town of Lake Luzerne – Procurement (2022M-95)
… three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Town of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Town of Davenport - Transparency (2018M-85)
… condition and file the annual report with OSC. The Clerk did not maintain a complete and up-to-date record of … Board and file the required annual report with OSC. The Clerk should maintain timely and more detailed minutes and … comment on issues that were raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Cherry Valley Fire District - Board Oversight (2019M-141)
… [read complete report - pdf] Audit Objective Determine whether the Board properly … the costs of services were equitably allocated between service areas. Ensure the Annual Update Documents (AUDs), …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Required Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) … Forfeiture Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [.xlsx] …
https://www.osc.ny.gov/local-government/required-reportingVI.2.B Policies/Laws – VI. Budgets
… Segregations Effective October 1, 2015, all appropriations will be fully segregated. There are two kinds of segregations … The sum of the available and any reserve segregations will total the appropriation amount. During conversion, any … segregated in appropriations enacted in 2014-15 and prior will be converted into a reserve segregation. Appropriations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsPreferred Source Contracting (Follow-Up)
… included in our initial audit report, Preferred Source Contracting (Report 2014-S - 77 ). Background New York … Services/State Education Department: Preferred Source Contracting (2014-S-77) … included in our initial audit report Preferred Source Contracting Report 2014S77 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followOversight of Adult Protective Services Programs (Follow-Up)
… Objective To determine the extent of implementation of the three … because of a mental or physical impairment, are unable to meet their essential needs (e.g., food, shelter, clothing, … harm; and have no one available who is willing and able to assist them responsibly. Services provided range from …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followRichburg-Wirt Fire District – Board Oversight (2025M-73)
… board of fire commissioners (board) that is responsible for providing adequate oversight to ensure proper financial … The District’s average annual budgeted appropriations for the 2023, 2024 and 2025 fiscal years was $102,007. Audit … bidding for the purchase of an off-road utility vehicle (UTV) for approximately $28,000 as required, and as a result, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73DiNapoli Announces New Corporate Agreement to Disclose Political Spending
… Thomas P. DiNapoli today announced that NiSource Inc. (NYSE: NI) has agreed to disclose its corporate … Allstate Corp., CONSOL Energy, Eli Lilly and Co., Equifax Inc., Express Scripts, Textron Inc., Goodyear Tire & Rubber Co., Mattel Inc., NextEra … Thomas P DiNapoli today announced that NiSource Inc NYSE NI has agreed to disclose its corporate political …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingOpinion 2001-11
… Municipal Law) -- Purchases and Sales (assistant fire chief as stockholder of corporation doing business with fire district) GENERAL MUNICIPAL LAW §801: An assistant chief of a fire district fire department who owns more than … repair of radios for, the fire district if, as assistant chief, he or she does not have any of the powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11DiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… Trends and Impact of COVID-19 Spanish Version La industria de la construcción en la ciudad de Nueva York: tendencias recientes e impacto del COVID-19 …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineState Agencies Bulletin No. 2173
… of OSC’s automatic processing of the 2023 increase to Hazard Duty Pay. Affected Employees: Employees in the … 190 of the Laws of 2023 provides for an increase to Hazard Duty Pay. Effective Dates: The Hazard Duty Pay increase is effective on the following dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicImplementation of Selected Aspects of the Climate Mobilization Act
… label (energy efficiency label) in a conspicuous location near each public entrance of the building, within 30 days of … Manager (ESPM), the U.S. Environmental Protection Agency’s online benchmarking tool, which calculates a building’s … display an energy efficiency label in a conspicuous area near each public entrance so it is visible to the public. DOB …
https://www.osc.ny.gov/state-agencies/audits/2026/04/21/implementation-selected-aspects-climate-mobilization-actVillage of Corfu - Sewer Operations (2018M-133)
… report - pdf] Audit Objective Determine whether the Board and Village officials effectively managed sewer operations by … estimating budgets, ensuring a good financial condition and properly billing, collecting and recording sewer rent revenue. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Cassadaga Valley Central School District - Financial Management (2018M-110)
… fund balance. Reduce the unrestricted fund balance to within the statutory limit and use excess funds to fund onetime expenditures and needed reserves or reduce … a more comprehensive reserve policy and review reserves to determine whether the balances are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110