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Opinion 2006-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … law subject to mandatory referendum) TOWN LAW §27(1); MUNICIPAL HOME RULE LAW §23(2)(e): A town board may reduce … for not more than one fiscal year (Town Law §27[1]; Municipal Home Rule Law §24[2][h]; see, e.g., 1981 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… 1, 2013 through April 30, 2014. Background The County of Clinton Industrial Development Agency is an independent … is governed by a seven-member board appointed by the Clinton County Legislature. Key Findings The Board did not … County of Clinton Industrial Development Agency Project Monitoring …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectFalconer Central School District – Financial Management (2016M-146)
… Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Oversight of Shelter Placements
… services. When a single adult arrives at an intake/assessment shelter, staff work to identify the individual’s … transition to more permanent housing. During the intake/assessment process, clinical providers conduct a … mental health and substance abuse screening (psychosocial assessment), which should be conducted within 48 hours of the …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… DiNapoli. The full op-ed is below: The Double-Edged Sword of Pandemic-Driven Technological Acceleration The COVID-19 … pandemic has, without a doubt, changed the world – and one of its most notable effects has been the acceleration of technology initiatives as the public and private sectors …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationDiNapoli Report Highlights Local Government Reliance on Federal Aid
… Thomas P. DiNapoli issued a report today detailing the impact of federal aid on New York's municipalities and school districts. In 2015, local governments and school … Thomas P DiNapoli issued a report today detailing the impact of federal aid on New Yorks municipalities and school …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
Cincinnatus Central School District Fund Balance and Reserves 2014M191
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Florida – Town Clerk Operations (2012M-215)
… We found that at least $19,107 of taxpayer funds were missing from 2010 through 2012. We also identified that the … that were not accounted for and additional moneys missing. We were unable to determine if this was the case or quantify additional missing moneys because the records were so poorly maintained. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215State Agencies Bulletin No. 726
… statutorily graded positions. The legislation calls for a new option for calculating salaries for affected employees in … methods of determining salaries. Effective Date(s) The new method of calculating salaries for affected CSEA … (Administration). Eligibility To be eligible for the new method of calculation, employees must be in a CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… could lead to adjustments to improve capital project delivery, according to an analysis released today by State … Dashboard, but both currently have limited project delivery information. DiNapoli’s analysis looked at projects … capital planning process have focused on streamlining the delivery of projects, but little detail is available in …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededTown of Colden – Highway Operations (2017M-127)
… than necessary for a dump truck and purchasing $32,000 in road materials without obtaining competitive bids. The Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… to examine the District’s controls over financial activity for the period January 1, 2013 through July 31, 2014. … County, in which it is located. The general fund budget for 2014 totals approximately $129,000. Key Findings The … not conduct an audit of the Secretary-Treasurer’s records for the 2013 fiscal year. The Board provided the fire chief …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Town of Enfield – Purchasing (2016M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … $958,700, respectively. Key Findings Town officials did not seek competition for professional services. Town officials did not obtain the proper number of quotes for purchases subject …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… effective internal controls over extra-classroom activity funds for the period of July 1, 2012 through October … policies and procedures for the extra-classroom activity fund. A faculty auditor had not been appointed to oversee the management of the activity fund. Cash receipts and disbursements lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomCanastota Central School District – Payroll (2016M-56)
… School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56South Seneca Central School District – Financial Management (2015M-255)
… 2015. Background The South Seneca Central School District is located in the Towns of Ovid, Lodi, Romulus and Covert in Seneca County and the Town … operates two schools with approximately 750 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Saratoga Springs City School District – Fund Balance (2016M-99)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance for the period July 1, … of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga County. The District, which operates eight … portion of its fund balance for its future OPEB liability to ensure the amount of the unrestricted fund balance is in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Sullivan County – Fiscal Stress (2013M-81)
… balance is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to be collected. … balance resulting from a very significant liability of the Nursing Home receivables that will not be received and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2LaFayette Central School District – Reserves (2013M-387)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition related to the establishment, funding and use of reserves for the period July 1, 2011 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387