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Town of Clare – Fiscal Stress (2013M-317)
… condition for the period January 1, 2012 to April 30, 2013. Background The Town of Clare is located in St. … for 2013 were approximately $136,000 and $173,000 for the highway fund. Key Findings The Board did not adopt a policy … when adopting the 2012 budget, the Board appropriated more highway fund balance than was actually available resulting in …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Motor Vehicle (DMV) Scofflaw Program for addressing unpaid violations. By participating, the Village could potentially … the collection of fines and late fees for parking violations. Determine how much of the bail money in the …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… and accurate accounting records were maintained, that bank reconciliations were performed, that the District’s … maintains adequate accounting records, reconciles bank accounts monthly and files the District’s AUD with OSC within 60 days after the close of the fiscal year, and provide for an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178County of Rockland – Budget Review (B6-16-19)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt totaling $96 million to liquidate the accumulated deficit in the County’s general …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Newburgh – Budget Review (B6-14-25)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25City of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1141 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Olean – Budget Review (B1-15-2)
… sewer funds as of May 31, 2007. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education … discontinue the practice of allowing the District Clerk to sign District checks as the primary, and sole, signatory. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… The Volunteer Firemen’s Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act … Volunteer Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… whether the Board ensured that disbursements were made for authorized District expenditures. Background The … The Board did not ensure that disbursements were made for authorized District purposes. The Board did not … by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialTown of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… members – the Town Supervisor and four Board members - governs the Town. The Lake Hadlock Park District, which was …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60City of Lockport - Budget Review (B1-16-16)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Opinion 2002-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … teams); (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless … of the Insurance Law, unless a special law enacted by the State Legislature provides otherwise. 1 In general, these …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Attorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… Mount Vernon Mayor Richard Thomas and a public relations firm. "Mr. Porcari violated his public duty, manipulated city … in criminal proceedings, as well as a public relations firm hired at the time of Thomas’ arrest in March 2018. … payment for one of the law firms and the public relations firm was sought from the City’s Board of Estimate and …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonCUNY Bulletin No. CU-734
… agencies of OSC’s automatic processing of the April 2022 PSC $1,500 General Salary Increase for employees in the … not processed automatically. Affected Employees: Annual PSC employees in Bargaining Units CB, PC or T8 who meet the … to the Memorandum of Agreement (MOA) between CUNY and PSC for the Term of 12/01/2017 – 02/28/2023, a $1,500 general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalOpinion 2002-17
… prime contract to construction manager) -- Coordination of Work (by construction manager who is also a prime contractor) … construction work, you ask whether it would be proper for the firm to also submit a bid and, if the lowest … of materials or work. The engineer was an officer of a company that was a subcontractor of the firm that was awarded …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17State Agencies Bulletin No. 2021
… Communications 020206 8339120 Addictions Counselor 1 Spanish Language 007584 8339110 Addictions Counselor 2 007586 8339200 Addictions Counselor 2 Spanish Language 021213 8339220 Addictions Counselor 3 007588 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2021-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 97-24
… -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service Award Program … 217: The members of the "auxiliary" of an incorporated volunteer fire company located in a fire district may not … ask whether members of the "auxiliary" of an incorporated volunteer fire company located in a fire district may …
https://www.osc.ny.gov/legal-opinions/opinion-97-24