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Village of Warsaw – Justice Court Operations (2021M-214)
… our findings and recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… information to all state departments and agencies on the federal management debt collection procedures. The Debt Collection Improvement Act of 1996 provides that any non-tax debt or claim owed to an agency of the federal government that remains unpaid for a period of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeTown of Knox – Town Clerk (2020M-72)
Determine whether the Town Clerk Clerk recorded deposited disbursed and reported all money collected timely and accurately
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Village of Hilton - Financial Management (2020M-31)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials adopted realistic budgets and … managed fund balance and reserves. Key Findings The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted budgets with unrealistic estimates, which …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial … from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately 1,600 residents. The Town is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Whitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Town of Adams – Justice Court Operations (2020M-163)
… were properly recorded, deposited and reported during our audit period. However: None of the Justices prepared … to perform the audit. Town officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
Determine if the Sea Breeze Volunteer Fire Association Inc Association Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… applied for or supported. Property owners received $4,014 in 2019 Town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Department of Transportation Bulletin No. DOT-37
… purpose of this bulletin is to provide agency instructions for processing the 2020 Shift Lump Sum Payment. Affected … receive a lump sum payment of $400. Employees eligible for the 2020 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… $1 million during our audit period because of the Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting … actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Member Annual Statement
… Your Statement contains valuable information that can help you understand your benefits and plan for the future …
https://www.osc.ny.gov/retirement/members/member-annual-statementOpinion 88-21
… (use of park trust fund moneys to construct recreational building in which room(s) used for public meetings) VILLAGE … you ask: (1) May park trust funds be used to construct a building for public recreation purposes? (2) May a village … rehabilitate or expand existing park or recreation facilities to meet the needs generated by new subdivisions …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 2000-10
… loan) GENERAL MUNICIPAL LAW §6-l: When a county civic center is financed both by the issuance of county … UDC providing that, in the event of the sale of the civic center, the unpaid portion of the loan will be repaid from … of a sale by a county of its ownership interest in a civic center. Your letter indicates that the civic center was …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Opinion 89-31
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … removal" of its officers and employees (NY Const, art 9, §2[c]; Municipal Home Rule, §10[1][ii][a][1]). Thus, if a … of enforcement. The Appellate Division affirmed the Supreme Court's judgment dismissing the petition to annul the …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 89-43
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Village of Argyle – Water Billing and Collections (2023M-148)
… – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were supported and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ … district’s records was completed 1,045 days late and as of Oct. 31, 2023, audits for 2019 through 2022 were not completed and …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Lastly, the former bookkeepers did not maintain time records to support the hours for which they were paid, … also did not deposit $4,038 in cash collections recorded from Jan. 1, 2018 through April 13, 2022, or maintain … discharge. Raquette Lake Union Free School District – Business Office Operations (Hamilton County) The board and …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0