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Opinion 95-22
… foreign fire insurance tax for that purpose. July 27, 1995 Peter D. Phillips, Treasurer Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, … to consolidate several sewer districts on its own motion, or whether such a proceeding may be initiated only … Law, §206[3]). Accordingly, a town board may, on its own motion, and must, upon the filing of a proper petition, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… District Attorney Keith Slep for their partnership with my office in bringing Mrs. Olmstead to justice." "The village …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… to other municipalities and whether their local officials are holding the line on tax increases," DiNapoli said. … municipalities statewide, excluding New York City. There are more than 3,700 taxing jurisdictions with independent … and other special districts. Property tax collections are a significant revenue source for local governments, …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesOversight of Procurements and Loan Programs
… adequate oversight of its procurements and loan programs in accordance with the Public Authorities Law (Law) for the … by a 13-member Board of Directors. DANC was created in 1985 under Article 8, Title 29 of the Public Authorities … provide infrastructure services and economic development in Jefferson, Lewis, and St. Lawrence counties. DANC operates …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsSelected Aspects of the Motor Carrier Safety Assistance Program
… (Department) is taking appropriate actions to ensure that commercial carriers whose vehicles or drivers have been found … severity of crashes, fatalities, and injuries involving commercial motor vehicles. Roadside inspections of commercial vehicles are a primary part of the Department's …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programCompliance With Executive Order 95 (Open Data) (Follow-Up)
… natural resources and environment, the Department of Environmental Conservation (DEC) is responsible for managing water, land, and air pollution in order to enhance the health, safety, and …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data)
… with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of … publishable State data and make such data freely available in accessible formats for public use. As of December 2019, … is complying with Executive Order 95 including providing in a timely manner publishable State data to the Office …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Oversight of Chemical Dependence Residential Services (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence Residential Services (2020-S-49) . … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followOversight of Building Construction Site Safety (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3 ). About the … To assess the extent of implementation of the six recommendations … included in our initial audit report Oversight of Building Construction Site Safety Report 2021N3 …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followSelected Safety and Security Equipment at Train Stations (Follow-Up)
… 15, 2019, SIR had 199 Closed Circuit Television (CCTV) cameras, 44 stand-alone local cameras, and 45 Customer Assistance Intercoms (CAIs) – … and repairs on safety and security equipment such as CCTV cameras, CAIs, monitors, and Digital Video Recorders (DVRs). …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followCaton No. 1 Fire District – Financial Oversight (2013M-262)
Caton No 1 Fire District Financial Oversight 2013M262
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Long Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, … Background The New York State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the … Long Island Workforce Housing Act 2015MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64City of Olean – Budget Review (B17-1-3)
… action on our recommendations in the budget review letter issued in March 2016. Background The City of Olean, … and, at current rates, could potentially contribute to a depletion of the general fund balance within three to five … rather than appropriated fund balance. Develop and adopt a fund balance policy to guide the City's accumulation and …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the … or other reserves established and maintained in compliance with statutory directives. Develop and implement a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Florida – Town Clerk Operations (2012M-215)
… June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately … members and an elected Town Supervisor, governs the Town. In 2010, 2011 and 2012, the adjusted warrants from the County … Key Recommendations Record each tax payment received in a cash receipts journal itemizing the payment date, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… audit was to review the processes and procedures for the Town Supervisor and Town Clerk’s financial operations for the period January 1, 2011, to January 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a … Town of Hanover Town Supervisor and Town Clerk Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… as required by the Village’s procurement policy. The Board does not review claims for payment; instead, one Trustee is …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301