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Town 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)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse … Clerk fees, real property taxes and other moneys received in a timely manner. Key Recommendations Ensure that any …
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)
… internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. … expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key … procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301City of Olean – Budget Review (B1-16-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … the City took appropriate action on our recommendations in the budget review letter issued in March 2015. Background The City of Olean, located in …
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)
… implemented the Long Island Workforce Housing Act (Act) in 2008 for the purpose of making homeownership more affordable for the workforce in Nassau and Suffolk Counties. The Act requires housing developers in Nassau and Suffolk Counties to set aside 10 percent of …
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)
… adequate oversight of the Town’s financial activities for the period January 1, 2011, to September 30, 2012. … members. Budgeted 2013 appropriations were $271,156 for the general fund and $672,290 for the highway fund. Key Findings Our audit revealed that …
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)
… expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
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)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Statewide Local Sales Tax Collections Up More Than 21 Percent
… fourth consecutive month that collections exceeded 2020 results, State Comptroller Thomas P. DiNapoli announced … fourth consecutive month that collections exceeded 2020 results State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… in New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, largely … growth rates.” Local sales tax collections in the fourth quarter of 2023 increased by 3.1% compared to the same quarter of 2022, similar to the 3% and 3.6% year-over-year …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Forms and Resources – Reporting Elected and Appointed Officials
… and Samples Standard Work Day and Reporting Resolution Form (RS2417-A) Use this form to establish a standard work … This template allows officials to easily log their daily activities, including the duties performed, the start … of a three-month ROA. Calculating Record of Activities Results and Days Worked Instructions for completing the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesTax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceOpinion 97-11
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (authority to … file the annual statement of financial disclosure ( id .). In addition, section 811(1)(c) refers to the completion and … 810(3) defines the phrase "local officer or employee", in relevant part, as "the heads (other than local elected …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 93-32
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … LAW, §§33, 34, 811, 813; PUBLIC OFFICERS LAW, §§87, 89: In connection with an examination into the accounts and … local board of ethics by municipal officers and employees in accordance with the requirements of General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 2000-8
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a … to the county would not have a prohibited interest in the not-for-profit corporation's contract with the county. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8DiNapoli: School Bus Safety Needs Improvement
… to address their district's shortcomings identified in our audit." DiNapoli's audit focused on seven districts in upstate New York during the 2016-17 school year: Clarence … needs. Three of those five also provided some in-house transportation. The remaining two districts provided …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementConflicts of Interest of Municipal Officers and Employees
… or employee, your job by its very nature places you in a position of public trust. You are responsible for ensuring that public resources are used in the best interests of the public. You also have a duty to … as effectively and efficiently as possible. When serving in your public capacity, the interests of your municipality …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 92-14
… Homes , 201 Misc 721, 108 NYS2d 469 [1951]; Axinn & Sons Lumber Co., Inc. v Northwood Projects, Inc ., 86 Misc 2d 890, …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 89-26
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … Chapter 813 of the Laws of 1987, known as the "Ethics in Government Act", amended Article 18 of the General … disclosure by "municipal officers and employees" and, in the case of a county, city, town of village, which is …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 97-17
… and file the annual statement of financial disclosure ( id .). We also note that section 811(1)(c) refers to the … and filing of such forms or statements by any "local ... officer or employee" (see also General Municipal Law, … and employees"). Article 18 defines the phrase "municipal officer or employee" as "an officer or employee of a …
https://www.osc.ny.gov/legal-opinions/opinion-97-17