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Opinion 91-38
Concerning what portion of the deposit on copies of plans and specifications required by General Municipal Law 102 must be returned by a city to unsuccessful bidders and non bidders
https://www.osc.ny.gov/legal-opinions/opinion-91-38Georgetown Fire District – Board Oversight (2014M-264)
Georgetown Fire District Board Oversight 2014M264
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264City of Salamanca – Selected Financial Activities (2015M-284)
… September 10, 2015. Background The City of Salamanca is located almost entirely within the Allegany Territory of … County. The City, which has approximately 6,000 residents, is governed by a five-member City Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Town of Chautauqua – Fiscal Stress (2013M-220)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012, through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Village of Livonia – Board Oversight and Information Technology (2014M-221)
… financial operations and information technology controls for the period June 1, 2012 through April 15, 2014. … five-member Board of Trustees. General fund appropriations for the 2013-14 fiscal year were $835,790. Key Findings The … the Board did not consider the results of operations for the previous year when budgeting for the following year. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… operations, appointed an Executive Director to oversee day-to-day operations. The Authority’s 2012 fiscal year … in our view for a housing authority to provide a token of appreciation to a retiring employee in recognition of long … more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… controls over the Justice Court's financial operations for the period January 1, 2015 through April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $985,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
Mount Pleasant Cottage School Union Free School District Financial Condition 2013M360
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Wayne – Justice Court (2013M-52)
… 1, 2010, to August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately 1,000. The Town is governed by an elected Town Board comprising four …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Philipstown – Financial Management (2024M-100)
… benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to … fund and budgeted approximately $20,000 for debt service in the fund, the Board did not budget for GLWD appropriations in the general fund each year where annual GLWD expenditures …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Town of Conesus – Justice Court (2013M-140)
Town of Conesus Justice Court 2013M140
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Oversight of Food Service Establishments
… (CDC) estimates that, each year, roughly 48 million people in the United States – or 1 in 6 Americans – get sick from a foodborne illness. … all complaints and reports of foodborne illness in an accurate, complete, and timely fashion. Designated …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… control invasive species such as zebra mussels, hydrilla and giant hogweed that have established footholds across New York state and threaten native species, agriculture and tourism, according to an audit released today by State … to control invasive species such as zebra mussels hydrilla and giant hogweed that have established footholds across New …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesOne-Year FAS – Police and Fire Plan
… pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Career Plan
… pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasCanton Central School District – Financial Condition (2013M-287)
… of District appropriations) in 2011-12. Key Recommendation Reduce reliance on fund balance as a financing source and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-2872019 Annual Audit
… Purpose The objectives of our examination were to determine whether payments were appropriate and: (i) … from its Financial Management Information System to the Statewide Financial System in April 2018 and processed … $3.85 million. Key Recommendations Take necessary steps to ensure the Board and the TPAs accurately process claims …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-audit