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Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … or comprehensive multiyear financial and capital plans for any of the three operating funds, it used available fund … the fund to become self-sufficient. Establish a plan for the sewer district to repay the general fund advances. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… whether the Board provided adequate oversight and management of the Town hall capital project. Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not prepare … Determine whether the Board provided adequate oversight and management of the Town hall capital project …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… Determine whether Recreation Department Department cash receipts were properly recorded …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… exemptions lacked supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide agricultural or horticultural production carried … our comment on an issue raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Comptroller DiNapoli Releases Municipal Audits
… Recovery Agency – Transfer Station and Compost Facility Cash Receipts (Onondaga County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded and deposited. They also did not … by the agency’s written procedures. In addition, officials failed to adequately track garbage disposal sticker and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Receiving Your Benefit and Filing Your Option Election – Police and Fire Plan
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – New Career Plan
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionVested Retirement Benefit – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionOpinion 88-34
… by which towns must adopt traffic regulations. In 1974 Opns St Comp No. 74-1224, unreported, however, this … subsequent publication are concerned " (emphasis supplied; NY Legis Ann. 1970, p 236). Although subsequent legislation … authority to enact ordinances (L. 1973, ch. 974; L. 1974 ch. 1028), the language of section 94-a of the former …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 92-41
… thoroughfares within the district) STREETS AND HIGHWAYS -- Repairs (by fire district) TOWN LAW, §176(21): A fire … concluding that a fire district may construct an access road to a source of water supply for the exclusive use of its … losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey , 85 AD2d 840, 446 …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: LIRR On-Time Performance Falls Short
… In 2016, the Long Island Rail Road (LIRR), the largest commuter railroad in the nation, did … productivity. "Commuters count on the Long Island Rail Road to get them to their jobs on time and back home again," … n 2016 the Long Island Rail Road LIRR the largest commuter railroad in the nation did not …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortEnglish Language Learners Programs
… whether school districts are providing services to English Language Learners as required. The audit covered the period … achievement gap between students learning the English language and their English-proficient peers, as demonstrated … scores and lower graduation rates. 1 Ensuring that English Language Learners (ELLs)—students who, by reason of foreign …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 90-19
… of company) -- Corporate Status (distinguished from fire department) -- Membership (residency requirements) -- … Powers and Duties (consent to fire protection contract) FIRE DEPARTMENT -- Villages (distinguished from fire company) … VILLAGES -- Powers and Duties (administration of village fire department) GENERAL MUNICIPAL LAW, §209-d; …
https://www.osc.ny.gov/legal-opinions/opinion-90-19DiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… just over 1 percent annually in this ten year period, the latest data indicates slower growth in 2018. Health care is … largest private sector employer on Long Island, accounting for nearly 17 percent of private-sector jobs (193,500). From … including Levittown, in Nassau County. Read the report or visit: …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesOpinion 91-11
… terms of office of the officers of the local government (NY Const, art IX, §2; Municipal Home Rule Law, … are Morin v Foster , 45 NY2d 287, 408 NYS2d 387 and Hampton Heights Development Corp. v Board of Water Supply of … mayor. Presently, a successor mayor may appoint a new city engineer after the expiration of the engineer's …
https://www.osc.ny.gov/legal-opinions/opinion-91-11DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… with the other municipal unions, obtaining anticipated health insurance savings and closing future budget gaps, according to an analysis released … administration to transfer $1 billion from the Retiree Health Benefits Trust into the operating budget, and by …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… Objectives To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) … To determine whether the 20 reduction in energy use required by Executive Order 88 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88State Police Bulletin No. SP-219
… (CO/NCO) – BU17, and the State Police Investigators Unit (BCI) – BU62 who meet the eligibility criteria are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentState Comptroller DiNapoli Releases Audits
… Health Insurance Portability and Accountability Act (HIPAA) rules, does not share data that would allow them to … sharing was not feasible, despite auditors pointing out HIPAA exceptions that would allow it. Department of Health …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0