Search
Town of Mount Pleasant – Financial Condition (2013M-303)
… million in 2013. Key Findings The Town’s general town wide fund balance has decreased by approximately $2.4 million over … the past five years, due primarily to the Board relying on fund balance as a financing source for operations. The Board … that procedures were in place, to govern the level of fund balance to be maintained. The Board’s estimates of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Manorville Fire District – Board Oversight and Fuel (2016M-411)
… District officials did not maintain complete and accurate fuel inventory records. District officials did not adequately … written policies and procedures to ensure that the fuel supply is periodically measured and that adequate fuel inventory records are maintained. Enforce the Board’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… No one internally reviewed the rent and additional charges posted to tenants’ accounts by the housing assistant … of the billing process reviews the rent and additional charges that are posted to tenants’ accounts. …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … paid to the Town are recorded and deposited intact and in a timely manner. Ensure that all disbursements are for …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of North East – Internal Controls Over Information Technology (2013M-31)
… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Bayport Fire District – Credit Card Use (2016M-394)
… Not all purchases contained documentation verifying the receipt of goods or services. Key Recommendations Adopt a … advances. Monitor credit card purchases to ensure that the receipt of goods and services is documented and that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… 1, 2015 through July 31, 2016. Background The Ballston Lake Fire District is a district corporation of the State, … Ballston Lake Fire District Length of Service Awards Program Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditBradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2014 … September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides … County and the Town of Orange in Schuyler County. The Company consists of approximately 20 active members and is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… fund balances and reserves for the general, highway and sewer district funds and has multiyear financial and capital plans. Key Findings We project that 2018 sewer district expenditures will exceed the amounts budgeted … with a budgetary deficiency of $40,000. As a result, the sewer district will require advances from the general fund …
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)
… budget and did not appropriately monitor the project. As a result, the Town incurred total project costs of … Board inadequately planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization … use of reserve funding sources for capital projects are in compliance with applicable statutes and regulations. Town …
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)
… County District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing …
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)
… the Town Assessors are properly administering select real property tax exemptions. Key Findings Of the 252 granted … did not review the exemptions calculated by the Real Property Tax System (RPTS) after they were entered by the … the Town Assessors are properly administering select real property tax exemptions …
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
… issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The clerk did not remit real property taxes totaling … $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each week, as required by law. The clerk …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Opinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 92-41
… Volunteer Firefighters' Benefit Law, §5[1]; 1986 Opns St Comp No. 86-34, p 55), and have only those powers expressly … implied therefrom (Town Law, §176[21]; 1992 Opns St Comp No. 92-4, p 9; see also 1982 Opns St Comp No. 82-242, p 302; 1981 Opns St Comp No. 81-196, p 209; …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: LIRR On-Time Performance Falls Short
… small percentage of trains were late or canceled, too many commuters had a different experience. While on-time … of 13.2 minutes (up from 12.9 minutes in 2015), but this estimate excludes canceled or terminated trains. For … tunnel at a time, reducing the number of trains able to pass under the East River. Until needed repairs are …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortEnglish Language Learners Programs
… According to the U.S. Department of Education, there is a well-documented achievement gap between students learning … reason of foreign birth or ancestry, speak or understand a language other than English, speak or understand little or … Access to and Enrollment in Early Learning Programs, Advanced Coursework, and Dual Credit Programs . Accessed …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… Thomas P. DiNapoli today released an audit of the New York City Department of Homeless Services’ (DHS) efforts to make capital improvements to shelters. The audit found that badly-needed shelter repairs are too … and, in some cases, forcing residents to relocate. “The growing homeless crisis in New York City has been met by …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… Many of Long Island’s 2.8 million residents enjoy a high quality of life, marked by low unemployment, low crime rates, strong … New York State Comptroller Thomas P. DiNapoli. “The number of jobs has reached a record level on Long Island and the … Many of Long Islands 28 million residents enjoy a high quality of …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesOpinion 91-11
… look to the effect that the local law has on the power of appointment to determine whether there has been any … not be placed on whether we believe one type of power of appointment is generally broader than another but whether an amendment to the existing power of appointment curtails any power inherent in the original …
https://www.osc.ny.gov/legal-opinions/opinion-91-11