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Caton No. 1 Fire District – Financial Oversight (2013M-262)
… The purpose of our audit was to examine the Districts’ financial operations for the period January 1, 2012 through … internal controls to properly oversee the District’s financial operations. The District incurred operating … oversight. Ensure that the Treasurer annually submits all financial records and reports to the Board for audit. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately 3,400. The Town is … Town Board, which consists of the Town Supervisor and four council members. Budgeted 2013 appropriations were …
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)
… arise from contract agreements settled during 2017-18 is diminished. The City has not implemented multiyear …
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)
… when disbursements should be made or optimal or targeted funding levels and why these levels are justified. Key … not limited to, using surplus funds as a financing source, funding one-time expenditures or funding appropriate reserves. Develop more realistic budgets …
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)
… 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of … storage medium and should ensure access to collections is limited. …
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)
… of the Clerk’s office. The Town Clerk and Supervisor have functions that serve as checks against one another that do not exist unless they are performed by separate individuals. The Supervisor …
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)
… November 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is governed by an elected Board of Trustees comprising a … does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301South Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… of Review The purpose of our review was to assess the South Orangetown Central School District’s (District) … in implementing our recommendations in the audit report South Orangetown Central School District – Network User … The purpose of our review was to assess the South Orangetown Central School Districts District progress …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fStatewide Local Sales Tax Collections Up More Than 21 Percent
… for July grow by double digits, ranging from 17.3% in Lewis County to 35.7% in Wayne County. During the last month …
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
… by growth in New York City sales taxes, according to a report released today by State Comptroller Thomas P. … (50 of 57) counties outside of New York City experienced a year-over-year increase in sales tax collections, with many … 0.1%. Report Local Sales Taxes for 2023 Data Regional Table …
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
… Forms and Samples Standard Work Day and Reporting Resolution Form (RS2417-A) Use this form to establish a standard work day for your elected and appointed officials. Form includes instructions. Standard … Elected and Appointed Officials Get forms examples samples and …
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-complianceDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… I’m encouraged that the Department of Education agreed with most of our recommendations and I expect they will … Reckless endangerment* 8 88 33 55 Minor altercations (no weapon) 9 367 262 105 Minor altercations (with weapon)* 9 35 … 70 21 49 12X190 E.S.M.T - I.S. 190 41 28 13 10X085 PS 85 Great Expectations 281 207 74 05M469 Choir Academy of Harlem …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 97-11
… (applicability of city financial disclosure requirements) MUNICIPAL CORPORATIONS -- Powers and Duties (authority to … AUTHORITIES -- Officers and Employees (applicability of municipal financial disclosure requirements) GENERAL MUNICIPAL LAW, §§800(4), (5), 810(1), (3), 811(1); Public …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 93-32
… ARTICLE V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 811, 813; PUBLIC OFFICERS LAW, §§87, 89: In connection with … officers and employees (General Municipal Law, §§810, 811, 812). Since the sole requirement pertaining to the … officers and employees (see General Municipal Law, §811[1][a]), information in the statements is reasonably …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 2000-8
… with a member of a not-for-profit corporation providing home health care services to county) -- Medical Services … with a member of a not-for-profit corporation providing home health care services to county) HEALTH AND HEALTH SERVICES -- Contracts for (home health care services) PUBLIC HEALTH LAW §352; GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8DiNapoli: School Bus Safety Needs Improvement
… State Comptroller Thomas P. DiNapoli released an audit today that examined seven upstate school districts and their compliance with school bus safety requirements. The audit found school districts are not confirming all school bus drivers are completing required training and drug …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementVendor File Advisory No. 10
… in electronic invoicing through the SFS Online Vendor Portal. As of February 8, 2018, all vendors on the New York …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingConflicts of Interest of Municipal Officers and Employees
… and interests must be above reproach. This brochure is intended to help you better understand New York State law … government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … with divided loyalties, such as when a person has to act on behalf of the public in connection with a matter that …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 92-14
… in the county clerk's office of the county in which the real property is located and of any county in which any party … is not discharged but rather is simply shifted from the real property in question to the funds so deposited with the … surety bond need not be brought in the county wherein the real property is located, theoretically the records of each …
https://www.osc.ny.gov/legal-opinions/opinion-92-14