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Town of New Albion – Justice Court Operations (2014M-161)
… Audit The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the … Town of New Albion (Town) is located in Cattaraugus County and has a population of 1,972 residents. It is governed by a … elected Town Board (Board) comprising a Town Supervisor and four council members. For the 2014 fiscal year, budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Town of Laurens - Budget Review (B4-14-21)
… System. The 2015 tentative budget for the Town’s funds totals $1,311,410 and is funded by estimated revenues … The allocation of payroll expenditures in the highways funds does not appear to be equitable. The Town’s tentative … the allocation of payroll costs between the highway funds. … The purpose of our budget review was to determine …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Susquehanna Valley Central School District – Information Technology (2020M-95)
… user access to protect against unauthorized use, access and loss. Key Findings District officials did not establish … user access to protect against unauthorized use, access and loss. District officials did not: Adequately manage user accounts including periodically reviewing and disabling unneeded network user accounts. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mMitchell-Lama Vacancies
… the New York City (NYC) Department of Housing Preservation and Development (HPD) is ensuring that vacant apartments at … timely. Our audit covered apartments that were vacant, and those that became vacant, in calendar year 2019 and actions taken by HPD through March 12, 2021. About the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesTown of Sidney – Budget Review (B4-15-18)
… hospital for the fiscal year that ended December 31, 2005. New York State Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Sweden – Justice Court (2014M-318)
… Audit The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the … in Monroe County, has a population of approximately 14,175 and includes the State University of New York College at … 2013, the Court collected approximately $414,000 in fines and surcharges. Key Findings The Justices are not providing …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Introduction – Travel and Conference Expense Management
… not a significant budgetary item, the opportunities for improper or even fraudulent reimbursements make travel … spousal and other non-employee travel with public funds. Reimbursement of travel expenses to employees even when the … or school district purposes. Inadequate audit of travel reimbursement claims, including a lack of verifying mileage …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionTown of North Norwich – Budgeting (2015M-54)
… December 12, 2014. Background The Town of North Norwich is located in Chenango County and has a population of approximately 1,800. The Town is governed by an elected five-member Town Board. Budgeted … determine whether fund balance will be available before it is appropriated. Set goals for fund balance levels. Use …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Seized Assets Program
… of the New York State Division of State Police (Division) is to serve, protect, and defend the people of New York State … amounts it receives. For 13 assets, the difference between what the Division expected to receive and what it actually received totaled about $1.4 million. In one …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programOpinion 94-10
… of a commission by a village located within the town. It is a general rule, however, that unless authorized or … town not included within the boundaries of a village"), it is our opinion that a town commission must be established and … establishment of a joint commission, although article 12-D is silent in this regard, it must be read together with …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 94-7
… (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Comptroller DiNapoli Statement on Earth Day 2015
… of the impacts that various climate change scenarios could have on investments. The study will help the Fund manage its …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015Responsiveness to Noise Complaints Related to New York City Nightlife Establishments
… Purpose To determine whether the New York City Police Department (NYPD) and the New York State Liquor Authority (SLA) have … in 2010 to 179,394 in 2015. Over the same period, the annual number of noise complaints involving nightlife …
https://www.osc.ny.gov/state-agencies/audits/2017/06/09/responsiveness-noise-complaints-related-new-york-city-nightlife-establishmentsShort Term Interest Pool (STIP) Increase
… to hold in indebtedness of certain agencies, corporations and bank or trust companies. Memo Bill Text Status … Allows … to hold in indebtedness of certain agencies corporations and bank or trust companies …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increaseProperty Tax Freeze Credit
… Credit) payments approved by the Department of Taxation and Finance (Department) were appropriate and complied with New York State Tax Law. Background The PTF … New York State homeowners for increases in school and municipal taxes on their primary residences.To receive …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditProcessing of Paper Tax Returns
… Industries for the Disabled (NYSID)/SourceHOV were met and, if not, to assess actions the Department of Taxation and Finance (Department) has taken to correct the problems and ensure satisfactory contractor performance in the future. …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsLow-Income Housing Trust Fund Program
… Trust Fund Program (Program) funds are being awarded and disbursed in an efficient manner to help meet the State's … housing for persons of low income by providing loans and grants for the rehabilitation of existing housing or the … 1985, the Program was appropriated between $25 million and $39 million to be used in conjunction with other State, …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programState Agencies Bulletin No. 560
… Purpose To review Recall Overtime payment procedures and introduce the new Earn Code ROU to be used to pay … having completed the employee's scheduled work period and departed from the scheduled work station, is considered … or may not be on Standby. An employee who is on Standby and is recalled to work is eligible to receive Standby pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andOpinion 93-26
… has formed an ambulance district and contracted with a not-for-profit corporation for the provision of personnel to operate district-owned … the services of the ambulance district and retain the fees for use by the district. Pursuant to articles 12 or 12-A of …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 2007-2
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability … may, but are not required to, charge back to towns and cities all or a portion of the types of expenses connected … (42 US Code §15403). During the 2005 legislative session, New York passed a number of bills relative to HAVA compliance …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2