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City of Olean – Budget Review (B17-1-3)
… expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … the preliminary budget are not reasonable and, at current rates, could potentially contribute to a depletion of the …
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)
… was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. … The District’s general fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings … The District’s fund balance exceeded the statutory limit for two out of the last three years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191DiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… in court fees, said State Comptroller Thomas P. DiNapoli. Lisa Dillon, 36, of Norwood, paid full restitution of $10,044 …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Opinion 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
… for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, initiate a … districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask whether a … for the same purpose, subject to public hearing and permissive referendum requirements (Town Law, …
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-4Oversight of Procurements and Loan Programs
… Purpose To determine whether the Development Authority of the North Country (DANC) provided adequate oversight of its procurements and loan programs in accordance with the Public Authorities … Law to provide infrastructure services and economic development in Jefferson, Lewis, and St. Lawrence counties. …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsSelected Aspects of the Motor Carrier Safety Assistance Program
… for administering State participation in the Federal Motor Carrier Safety Assistance Program (Program). The Program's … a traffic citation. Key Recommendations Actively monitor carrier compliance with the requirements for certification … vehicles have been repaired. Develop strategies to improve carrier compliance, particularly for those with poor safety …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… Local government sales tax collections in New York state totaled $23 billion … from 2022, largely influenced by growth in New York City sales taxes, according to a report released today by State Comptroller Thomas P. DiNapoli. “Growth in local sales tax collections statewide moderated in 2023, following …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Oversight 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-followOversight of Chemical Dependence Residential Services (Follow-Up)
… and recovery programs providing services for over 680,000 New Yorkers each year, including inpatient and residential …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followIT Asset Management (2022-MS-2)
… complete report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … IT inventory records or establish adequate controls to safeguard IT assets. We selected 1,155 IT assets to … IT assets were missing locations or employees assigned. As a result, officials exposed the approximately $21.8 million …
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)
Village of Westbury Purchasing Claims Audit and Information Technology 2013M301
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Statewide 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 … around this time last year were severely weakened by the effects of the COVID-19 pandemic. New York’s local … the other months, including July, the payments are based on estimates. The next reconciliation will be reported in …
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 …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… air pollution in order to enhance the health, safety, and welfare of the people of the State and their overall economic …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately 3,400. The Town … payroll tax filing or payment requirements for Federal and State liabilities. The Board did not ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… processes and procedures for the Town Supervisor and Town Clerk’s financial operations for the period January 1, 2011, … approximately $4.3 million. Key Findings An account clerk and the Deputy Town Clerk (Deputy) performed virtually all of the Supervisor’s … Town of Hanover Town Supervisor and Town Clerk Operations 2013M40 …
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)
… paid on the tax bill. Reconcile records of collections with deposits. Provide oversight of the tax collection …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215