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Opinion 95-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … sewer districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask … established for the same purpose, subject to public hearing and permissive referendum requirements (Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… of the Bolivar Volunteer Fire Department was charged today in the alleged theft of more than $11,000 from the fire … Comptroller’s fraud hotline. Amy Olmstead, 47, of Bolivar, in Allegany County, is accused of forging and cashing … Attorney Keith Slep for their partnership with my office in bringing Mrs. Olmstead to justice." "The village of …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Activities Water and Sewer Parking Facilities Totals Internal Service Funds ASSETS Current assets: Cash and … for business-type activities, the information in the "Totals" column on this statement flows directly to the …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Oversight of Procurements and Loan Programs
… To determine whether the Development Authority of the North Country (DANC) provided adequate oversight of its … To determine whether the Development Authority of the North Country DANC provided adequate oversight of its …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsSelected Aspects of the Motor Carrier Safety Assistance Program
… Roadside inspections of commercial vehicles are a primary part of the Department's activities. The inspections … reviews or formal Notices of Violation, which may result in additional penalties. Key Findings The Department … repaired, or when submitted, if they are on time. As a result, 39 percent of the certifications for out-of-service …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programCompliance With Executive Order 95 (Open Data) (Follow-Up)
… in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2020-S-11 ). About the Program … parks and recreation, labor, and transportation. Executive Order 95 (EO 95), issued March 11, 2013, established an … responsible for managing water, land, and air pollution in order to enhance the health, safety, and welfare of the …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data)
… with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of … publishable State data and make such data freely available in accessible formats for public use. As of December 2019, … is complying with Executive Order 95 including providing in a timely manner publishable State data to the Office …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Oversight of Chemical Dependence Residential Services (Follow-Up)
… 819 and Part 820 programs. Before issuing an operating certificate, OASAS is required to inspect programs for … viability review before the program’s current operating certificate expires. The objective of our initial audit, …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followOversight of Building Construction Site Safety (Follow-Up)
… initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3 ). About the Program The New … and DOB Violations when a property or construction site does not comply with codes, rules, and regulations. The … with applicable codes, laws, and rules for construction site safety. The audit, which covered the period January 2018 …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followSelected Safety and Security Equipment at Train Stations (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial report Selected Safety and Security Equipment at Train Stations
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followIT Asset Management (2022-MS-2)
… – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School District [pdf] , Central Valley Central School District [pdf] , East Quogue Union Free School …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Long Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, … Background The New York State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the … Long Island Workforce Housing Act 2015MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Caton No. 1 Fire District – Financial Oversight (2013M-262)
… examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. Background The Caton … assumptions using historical trends and/or actual results. Use the unexpended surplus funds in a manner that …
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)
… adequate oversight of the Town’s financial activities for the period January 1, 2011, to September 30, 2012. … members. Budgeted 2013 appropriations were $271,156 for the general fund and $672,290 for the highway fund. Key Findings Our audit revealed that …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
Cincinnatus Central School District Fund Balance and Reserves 2014M191
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)
… Montgomery County and has a population of approximately 2,700. The Town Board, which comprises four elected Board …
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)
… $4.3 million. Key Findings An account clerk and the Deputy Town Clerk (Deputy) performed virtually all of the Supervisor’s financial duties without his proper oversight. The Deputy also routinely performs the fiscal duties of the …
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)
Village of Westbury Purchasing Claims Audit and Information Technology 2013M301
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)
… general management and control of financial affairs. The Superintendent of Schools is the chief executive officer … procedures, that the Board, IT Director and personnel assistant fully implemented one recommendation and partially …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-f