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Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… for 21 of the 24 months reviewed. Deposit Clerk fees and real property tax collections within required timeframes or in a timely manner. Remit real property tax collections totaling $2 million to the Town … the required timeframes. Accurately record and report real property tax collections. In addition, the Clerk was …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Uniondale Union Free School District – Information Technology (2023M-61)
… the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … individual user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… (FSA) and Dependent Care Assistance Program (DCAP) in a timely manner. Key Findings District officials were not … and ensure the administrator returned all forfeited funds in a timely manner. Key Recommendations Establish written … returns all forfeited funds from the FSA and DCAP in a timely manner. Ensure the administrator returns all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planGardiner Fire District – Length of Service Award Program (2013M-265)
… approximately $367,000. Key Findings The District’s LOSAP Point System is inconsistent with General Municipal Law. The … activities performed in accordance with the District’s Point System were prepared. Officials granted points for … of the LOSAP as required. Key Recommendations Amend the Point System to ensure it is consistent with GML and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Ballston Area Recreation Commission – Board Oversight (2015M-269)
… of Milton, Malta and Ballston, the Village of Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Town of Minerva – Payroll and Cash Receipts (2015M-342)
… purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes … April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of approximately 810. … accruals. The clerk did not deposit a total of $10,004 in collections, and Town officials cannot account for this …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342City of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its financial operations for the period July 1, 2014 … City of Yonkers Financial Operations 2017M119 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… adequately supported and properly audited before payment for the period July 1, 2015 through April 3, 2017. Background … during the 2015-16 school year. Budgeted appropriations for the 2017-18 fiscal year total approximately $246 million. … or properly administer or award competitive bids for purchases totaling $13 million and did not seek …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mOpinion 98-13
… of by town) -- Contracts (with museum registered by regents) LOCAL LAWS -- Fees (imposition of for visiting town … historical material); (contract with museum registered by regents) ARTS & CULTURAL AFFAIRS LAW, §§57.07, 61.05; … grant money for the support of a museum registered by the regents or may contract with the trustees of such a museum to …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 98-10
… of village streets performed by the town pursuant to a contract with the village. This is in reply to your letter concerning a contract between a town and a village for the repair and … to pre-empt may be express (see Jancyn Manufacturing Corp. v County of Suffolk , 71 NY2d 91, 524 NYS2d 8) or may …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 95-7
… (as "governing body" of district); (authority to enter into a municipal cooperation agreement) MUNICIPAL … (authority of district governed by separate commissioners to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); … district, may, by a majority vote, authorize the district to enter into a municipal cooperation agreement with other …
https://www.osc.ny.gov/legal-opinions/opinion-95-7SUNY Bulletin No. SU-238
… management or confidential in the State University of New York – BU13 who meet the eligibility criteria and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-238-2016-suny-discretionary-award-managementconfidentialSUNY Bulletin No. SU-135
… April 1, 2007. Note: Employees who receive the above appointments after the initial payment in Pay Period 1 but …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-135-april-1-2007-500-salary-increase-employees-representedCUNY Bulletin No. CU-314
… dated November 21, 2007, and did not receive the benefit payment in October 2007: New York City Zip Codes Brooklyn … dated November 21, 2007, and did not receive the benefit payment in October 2007. Effective Date(s) Paychecks dated … receive more than one (1) Prepaid Legal Service Benefit payment per calendar year. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Hampton … District , Roosevelt Children’s Academy Charter School and South Colonie Central School District . “In an era of limited … that were not authorized by the school by-laws or policy. South Colonie Central School District – Internal Controls …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… office completed audits of the City of Johnstown , North Patchogue Fire District , Town of Rosendale and the Town of … the mayor before being submitted to the treasurer. North Patchogue Fire District – Fuel Inventory and Cash … his office completed audits of the City of Johnstown North Patchogue Fire District Town of Rosendale and the Town of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… policy actions undercut our nation's ability to live up to its obligations under the agreement. Such commitments … global low carbon economy. "I will continue to stand-up and be vocal when this Administration actively undermines …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderLocal Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 88-73
… reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the … by Town Law, §55-a to establish such a fund. There is no general authorization for towns other than suburban … located within such municipality. . ." Accordingly, it is our opinion that, absent special legislation (see, e.g., L …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… emergency medical treatment or transporting sick or injured persons found within the boundaries of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-69