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Chestertown Fire District – Claims Processing (2016M-387)
… claims were adequately supported, properly authorized and approved prior to payment and for valid District purposes for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Chester in Warren County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Town of Barton – Financial Planning (2015M-52)
… Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The … plan for the future by establishing adequate budgets and setting long-term plans. The Board also did not establish … Review sufficient historical trends of actual revenues and expenditures when determining amounts to be budgeted for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… not-for-profit organization that provides fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. The Company consists of approximately 20 active members and is governed by an elected four-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationPublic Safety – 2022 Financial Condition Report
… percent from last year. Violent crimes include: Murder (up 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent decrease in 2020); Robbery … above, see OSC’s January 2022 report, “ New York State’s Aging Prison Population .” Combating Gun Violence The …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyOversight of Persons Convicted of Driving While Intoxicated
… vehicle’s ignition system and measures a driver’s Blood Alcohol Concentration (BAC). If the operator’s BAC exceeds … not refer offenders with violations to their designated alcohol treatment and safe driver programs, as such program … the applicable district attorney, and the offender’s alcohol treatment provider and safe driver program, as …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Comptroller DiNapoli Releases School Audits
… School District , West Genesee Central School District and the Whitney Point Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… shall be maintained: Major asset class Function and activity Reference to acquisition source document … serial number Acquisition date Date last inspected Name and address of vendor Condition Short description of asset … facility, building number, floor) Fund and account from which purchased Quantity Method of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsTown of Preble – Non-Payroll Disbursements (2023M-17)
… Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of … increased risk that errors or irregularities could occur and remain undetected and uncorrected. Specifically: Town …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Germantown Central School District – Payroll (2023M-3)
… District (District) officials accurately paid employees and the compensation was supported and authorized by the Board of Education (Board). Key … paid to employees was accurate, adequately supported and authorized by the Board. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Lake Placid Central School District – Investment Program (2023M-94)
… Lake Placid School District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant Superintendent) and District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… technology (IT) policies. Perform an adequate claims audit and seek competition for professional services. Key … Recommendations The Board should: Adopt realistic budgets and develop a fund balance policy and multiyear financial and capital plan to reduce …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… used and total fund balance increasing from $12.4 million to $16.6 million (35 percent) for the period. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementOpinion 88-29
… not result in a prohibited interest in this instance, we note that the courts of this State have held public officials … pertinent to the instant situation is Rose v Eichhorst , 42 NY2d 92, 396 NYS2d 837. In Rose , supra , a town board … such is within the statutory contemplation" of Article 18 (42 NY2d at p 97, 396 NYS2d at p 840). In rejecting the …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 90-56
… 215 affd 38 NY2d 778, 381 NYS2d 866, confirming 7 PERB par 3078, to the effect that the topic of leaves of absence …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 96-2
… LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax refund) IMPROVEMENT DISTRICTS -- Library Districts (authority of village to charge library … there shall be audited and paid to the petitioner or other person paying such tax or other levy in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-96-2SUNY Bulletin No. SU-383
… the 2022-2026 Agreement between the State of New York and UUP, provides for Discretionary Increases for UUP BU 08 … the increases is at the discretion of the Campus President and may be made to employees who are incumbents on the … provide campuses with details regarding the calculation and funding of these payments. Effective Dates: SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-383-2025-discretionary-increases-professional-servicesArlington Fire District - Purchasing (2018M-43)
… Objective Determine whether the Board ensured that goods and services were procured in accordance with the District’s … established adequate procedures to ensure that goods and services were procured in accordance with the District’s … purchases totaling $334,676 made during our audit period and found that they were properly procured. We commend …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43DiNapoli: Health Care Jobs Grow Across New York
… double the pace of overall employment growth. "Year in and year out, health care has been a growth sector for jobs … cuts health care spending, it could jeopardize these jobs and hurt an important sector of New York's economy." … Lakes (18.9 percent), the Hudson Valley (17.8 percent), and Western New York (16.7 percent). In the Mohawk Valley, …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-health-care-jobs-grow-across-new-yorkOpinion 89-17
… fund to pay tax certiorari claims) REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority for … EDUCATION LAW, §3651: A school district may establish and expend moneys from a reserve fund for the payment of judgments and claims in tax certiorari proceedings without voter …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 98-11
… day of interest-free period falls on a Saturday, Sunday or holiday) REAL PROPERTY TAX LAW, §§925, 925-a; GENERAL … of real property taxes falls on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to … at a lesser penalty falls on a Saturday, Sunday or public holiday, an extension for the collection of taxes is …
https://www.osc.ny.gov/legal-opinions/opinion-98-11