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West Hill Fire District No. 3 – Financial Condition (2014M-160)
… Background The West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 residents. The … budget appropriations. This occurred primarily because in 2008 and 2009 the District received unexpected insurance … December 31, 2013. District officials created this reserve in the late 1990s to fund future costs of new vehicles. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160DiNapoli Report Highlights Local Government Reliance on Federal Aid
… outside New York City, counties received $2.6 billion, or 55 percent of the total federal aid reported by local …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidOversight of Building Construction Site Safety (Follow-Up)
… Generally, DOB inspections were performed after an incident had occurred or a complaint had been received even … sites. Further, DOB had inadequate procedures for incident and fatality reporting and was not always aware of …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followOversight of Chemical Dependence Residential Services (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … services programs: community residential, supportive living, and intensive residential rehabilitation (our initial …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a … and records of the Supervisor and Town Clerk. … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64City of Olean – Budget Review (B1-16-2)
… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable, and whether the … accumulation and use of fund balance. Include potential salary increases within department line items or restore the …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… moderated in 2023, following two years of double-digit increases,” DiNapoli said. “The fluctuations in sales tax … pandemic period have subsided. Local officials should plan for sales tax revenue with more stable and modest growth … two-fifths of the statewide total, was boosted by increases in domestic and international tourism, which …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023IT Asset Management (2022-MS-2)
… 1,155 IT assets to confirm they were inventoried; 945 of these were also tested to determine whether they could be located. We found 22 percent of these IT assets costing about $279,270 were not properly … not be located and 15 percent were not inventoried. None of the 20 Districts implemented policies or procedures …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Oversight of Procurements and Loan Programs
… in accordance with the Public Authorities Law (Law) for the period April 1, 2012 through March 31, 2015. … housing. DANC spent $21.6 million and $15.2 million for all procurements during fiscal years 2012-13 and 2013-14, … received payments on a total of 70 loans it had awarded for various purposes, including affordable housing, business …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Statewide Local Sales Tax Collections Up More Than 21 Percent
… totaled close to $1.6 billion, up $276 million from July of last year. “Last month’s impressive sales tax performance … this time last year were severely weakened by the effects of the COVID-19 pandemic. New York’s local governments are … reflects the fact that collections during the same month of 2020 were weak, with sales activity still recovering from …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… cash donated at fundraisers – including the "Smile for Christmas" campaign which collects money for toys for local children. She covered her actions by exaggerating …
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
… debt 72,728,293 360,281 73,088,574 8,690,746 Restricted for debt service 1,451,996 1,451,996 Unrestricted … as proprietary funds, the nature of the activity accounted for in them is generally governmental. By reporting internal … funds separately from the proprietary funds that account for business-type activities, the information in the "Totals" …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Compliance With Executive Order 95 (Open Data)
… 11, 2013, established an Open Data Website (Open Data) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. As of December 2019, there were over 4,600 … provided a complete catalogue or accompanying schedules for making the data public, as required. Additionally, we …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… Audit The purpose of our audit was to review the processes and procedures for the Town Supervisor and Town Clerk’s financial operations for the period January … The Town of Hanover is located in Chautauqua County and has a population of approximately 7,000. The Town Board , …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Florida – Town Clerk Operations (2012M-215)
… governs the Town. In 2010, 2011 and 2012, the adjusted warrants from the County totaled $2.3, $2.6 and $2.6 million, … that the Clerk transferred money between accounts under her control to cover up these shortfalls. During our … monitoring of the Clerk’s activities. Ensure collections are physically secured in a locked vault or other locked …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… operations for the period June 1, 2011 through November 30, 2012. Background The Village of Westbury is located in …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Opinion 95-22
… fire insurance tax moneys to purchase exercise equipment for use generally by members of the fire department. You ask … use such moneys as follows: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … It is evident that the purchase of exercise equipment for use generally by members of the fire department does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… IMPROVEMENT DISTRICTS -- Consolidation (procedures for) SEWER DISTRICTS -- Consolidation (procedures for) TOWN LAW, §206: A town board may, on its own motion, and … two or more special improvement districts established for the same purpose, subject to public hearing and …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Long Island Workforce Housing Act (2015-MR-4)
… they complied with the Long Island Workforce Housing Act for the period January 1, 2009 through December 31, 2014. … the Long Island Workforce Housing Act (Act) in 2008 for the purpose of making homeownership more affordable for the workforce in Nassau and Suffolk Counties. The Act …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4