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Opinion 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)
… January 1, 2009 through December 31, 2014. Background The New York State Legislature implemented the Long Island …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Statewide Local Sales Tax Collections Up More Than 21 Percent
… even by comparison with pre-pandemic 2019, growing 11.2%, or $159 million, over July of that year. New York City’s … collections totaled $649 million, an increase of 14.2% or $81 million compared to July 2020. Every county outside of … payments to local jurisdictions in those months upward or downward accordingly. During the other months, including …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentTown 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 … retain an independent auditor to audit, the Supervisor’s books and records. Consult legal counsel to ensure the … that all moneys collected are properly recorded and that deposit amounts correspond to receipts received and recorded. …
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)
… adequate, accurate and complete records and reports or physically secure collections, there may have been … missing. We were unable to determine if this was the case or quantify additional missing moneys because the records … and distinguish whether receipts were received in cash or by check, both on deposit slips and in the accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Compliance With Executive Order 95 (Open Data)
… assurance the Department provided a complete catalogue or accompanying schedules for making the data public, as …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Selected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking appropriate actions … from service are making appropriate, timely repairs or corrections. This audit covers the period October 1, 2008 …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programDiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… filing a complaint online at [email protected] , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesIT Asset Management (2022-MS-2)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Officials … 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… personnel did not always obtain and document verbal or written quotes before purchasing goods and services as … of computerized financial data against unauthorized access or potential loss, data backup, monitoring of remote-access … components of the IT system in an adequately ventilated or climate-controlled area that is protected from …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… of the Bolivar Volunteer Fire Department was charged today in the alleged theft of more than $11,000 from the fire … Comptroller’s fraud hotline. Amy Olmstead, 47, of Bolivar, in Allegany County, is accused of forging and cashing … 2016, when she resigned after her alleged fraud was exposed. To date, DiNapoli’s audits and investigations have …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsForms and Resources – Reporting Elected and Appointed Officials
… Forms and Samples Standard Work Day and Reporting Resolution … Rev. 5/22 … Elected and Appointed Officials Get forms examples samples and stepbystep guides to help you …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesCity of Olean – Budget Review (B17-1-3)
… accumulated deficit in the City's general, water and sewer funds as of May 31, 2007. Local Finance Law requires all … of appropriations) and $75,000 each in the sewer and water funds (2.5 percent of appropriations) provide limited …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… including how and when disbursements should be made or optimal or targeted funding levels and why these levels are … funds as a financing source, funding one-time expenditures or funding appropriate reserves. Develop more realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Oversight of Building Construction Site Safety (Follow-Up)
… Site Safety (Report 2021-N-3 ). About the Program The New York City Department of Buildings (DOB) is responsible …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, largely influenced by growth in … season. County collections, in total, grew by 2.4%, or $259 million, in 2023 compared to the previous year. Most …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Oversight of Chemical Dependence Residential Services (Follow-Up)
… and issues operating certificates to providers that run Part 819 and Part 820 programs. Before issuing an …
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)
… unable to determine the Town’s true financial condition or effectively monitor the Town’s financial operations. The … the Town was not in compliance with payroll tax filing or payment requirements for Federal and State liabilities. … Supervisor never filed these reports with the Town Clerk or OSC. The Board failed to perform an adequate audit of the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Compliance With Executive Order 95 (Open Data) (Follow-Up)
… data items on Open Data. Open Data should provide ongoing “single-stop" access to publishable State data and make such … DEC’s data is typically updated annually, monthly, daily, or as needed, depending on the data. Key Finding DEC has made …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-follow