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Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… all claims are audited and approved by the membership for payment each month. Adopt a code of ethics and ensure … requirements set forth in the law. Require more support for collections received, such as tickets or press-numbered …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mHammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest rate quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Southampton Union Free School District – Financial Management (2024M-43)
… accounts in the annual budgets. Did not have support for the establishment of six reserves, overfunded two … Ensure adopted budgets include realistic estimates for revenues and appropriations. Ensure reserve fund balances …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… was to evaluate the IDA’s project monitoring practices for the period January 1, 2012 through April 30, 2014. … their projected goals. The Agency does not have a process for taking action when businesses fail to make PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 through March 4, 2015. … the Town Board of Concord. CIDA’s budgeted appropriations for 2015 are $9,700. Key Finding The Board has not taken …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 through January 31, 2015. … not award the appropriate number of points to volunteers for participation in department responses and accurately …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… components located in restrooms, such as accessible stall doors with automatic closers and pipes under lavatories … Braille, and closing speed of at least five seconds for doors with automatic closers, and One at the main entrance; …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… controls over the Department’s financial operations for the period January 1, 2013 through March 5, 2014. … the President to co-sign checks along with the Treasurer for amounts in excess of $500; the Secretary-Treasurer was …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110State Agencies Bulletin No. 329
… routine from Flat Amount to Default to Deduction Table for the following Deduction Codes: Code 242 PSC Benefit … (CUNY) Code GHIDNT GHI Dental These codes are used for reporting benefit coverage only; there is no money …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageState Agencies Bulletin No. 779
… equal to the annual percentage increase, if any, for compensation and pension benefits administered by the … of Pay Rate Chg/SAC (Mass Salary Increase) will be used for all rows. OSC will also update any subsequent rows as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseGeneral Schedule/Cycle of Data Availability: Financial Data
… of the close of their fiscal years, depending upon the class and population size of the local government. Specific … review of annual reports of all localities within a class is completed, LGSA compiles financial tables for each class. Fiscal year end dates generally drive the order in …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataOpinion 96-15
… the town was liable, under the provisions of 42 USC §1983, for damages resulting from the revocation of the building … or a part-town charge. The general rule is that all taxes for town purposes must be levied on the whole area of the … requires or permits any given expenditure to be paid for from taxes levied only on the unincorporated area of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 97-9
… member's business) GENERAL MUNICIPAL LAW, §§801, 806: A village board member who has a financial interest in a … the board member is not merely speculative and more than de minimis, the board member should not participate in the … a financial interest in a similar business, owned by his son. You further state that the proposed zoning change would …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 93-14
… equal protection or detrimental reliance on the part of a property owner, a county may not be compelled to construct … for the capital costs of the district. You ask whether the property owners have the right to compel the county to extend … facilities were satisfactory and sufficient, that all the property and property owners within the district were …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 91-8
… in a contract which is not prohibited under subdivision two of §802 (General Municipal Law, §803[2]). A bond issued … auditor, as the "city's chief fiscal officer", possessed one or more of the powers or duties enumerated in General …
https://www.osc.ny.gov/legal-opinions/opinion-91-8State Comptroller DiNapoli Releases Municipal & School Audits
… The board did not conduct a thorough audit of claims to ensure that individual claims contained supporting documentation to demonstrate compliance with statutory requirements and … that 61 claims totaling $473,309 were paid prior to the board’s audit. North Creek Fire District – Board …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School Audits
… of the Greenport Union Free School District , Monticello Central School District , Susquehanna Valley Central School District and the Valley Central School … of the Greenport Union Free School District Monticello Central School District Susquehanna Valley Central School …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … in unsupported disbursements that may not have been for appropriate company purposes, including approximately … treasurer and nearly $3,000 paid to the fire chief. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or contractual obligation … from the State in an amount equal to the debt service on the debt issued by the authority or municipality. Use of … Debt service includes the payment of principal and interest on longterm debt and payments on certain leasepurchase or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1DiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… seeing some relief from the collateral damage associated with shrinking tax bases and neglected properties,” said …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013