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Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the … benefit corporation which offers assistance, including commercial loans and exemptions from certain taxes, to … the Village of Fairport. The Agency, which was created by State legislation in 1976, is governed by a five-member Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… that the Library/Museum can only spend interest earned on Foundation funds, the Library/Museum violated this …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Village of Spencer – Financial Condition (2013M-119)
… reduce future tax levies. Attend local government training on fiscal oversight and accounting. … Village of Spencer …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s … financial condition for the period January 1, 2012, to July 31, 2013. Background The Town of Minetto is located in … on appropriated fund balance as a financing source. As a result, the financial condition of the general, highway and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Inspecting Highway Bridges and Repairing Defects
… NYSTA must notify the New York State Department of Transportation (DOT) within one week. NYSTA has six weeks to take appropriate … action to ensure that the bridge is safe to use). In addition, NYSTA must provide DOT with the written …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsTown of Big Flats – Financial Management (2013M-170)
… May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately … the Town has accumulated excess unrestricted fund balances in the general and water funds. The general fund’s excess … has generated operating surpluses of almost $1.86 million in the general fund. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… provides transportation to medically necessary services for recipients who are unable to obtain transportation on … verifiable records necessary to support Medicaid payments for a period of six years. If the information is incomplete, … transportation claims prior to 2016, which accounted for $1.4 million in Medicaid payments. We recommended that …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followCheektowaga Central School District - Capital Project Management (2022M-90)
… $1.9 million of additional work the District contracted for. As a result, voters were not afforded the opportunity to … under budget. Officials expended just over $2 million for five professional service contracts and 39 change orders … timely to the New York State Education Department (SED) for approval. Key Recommendations Transparently share capital …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… manner. Key Findings The Board did not: Provide for a timely annual audit of the CFO’s 2022-23 fiscal year financial records and reports. The annual audit for the fiscal year ending May 31, 2023 was not presented to … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Freeport Union Free School District – Financial Management (2024M-49)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Opinion 95-25
… LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid … "Notwithstanding Any Other Provision of Law" (meaning of for purposes of the aid to localities budget) STATE … added). Section 54 of the State Finance Law provides for an annual apportionment and payment of State aid to …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … of having the village dredge the pond and assess the cost on the properties the village board of trustees deems … v Town of Beekman , 120 AD2d 724, 502 NYS2d 778). Based on these constitutional principles, this Office has …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 90-27
… FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of … town and village boards. The notice must contain a brief description of the boundaries of the proposed district and of …
https://www.osc.ny.gov/legal-opinions/opinion-90-27DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… protected characteristic. Hate crimes can be committed against a person or property. Except for 2020, which may … low reporting due to COVID, there has been a steady rise in hate crimes over the past five years, with the number … said Congresswoman Grace Meng (D-Queens) . “Between the rise in anti-Asian hate during the COVID-19 pandemic, …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsOpinion 92-7
… business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating volunteer … requesting funds to help him through this "slow period". For purposes of this opinion, we assume the firefighter is … such moneys as follows: ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer and …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97 - 12
… however, would be prohibited from performing services for the engineering firm in relation to any matter before, or … "contracts" (see General Municipal Law, §§800-805). For this purpose, a "contract" includes any express or … or employee from receiving, or entering into any agreement for, compensation for services to be rendered in relation to …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… or higher fares and tolls.” While the short-term outlook for the MTA’s operating budget has improved with the economy, … state and the city have not yet approved the MTA’s request for additional resources. As a result, it is not yet possible … increases of 4 percent, the capital program would account for 21 percent of operating revenues during the financial …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… This typically included sending letters to the student's home, phone calls or emails to the parent or guardian if … efforts to address chronic absenteeism and share best practices. The response from SED officials is included in the final report, which can be found online at: … Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismDiNapoli Announces New $7 Million Investment in Northern Ireland
… to accelerate growth. “We’re pleased to announce another investment in Northern Ireland’s dynamic economy that will … Ireland, Arlene Foster MLA said: “This significant investment by the New York State Common Retirement Fund … economy has grown from strength to strength and this added investment, combined with Kernel Capital’s impressive track …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… It is essential that additional resources are used for critical infrastructure projects to reduce debt issued … billion in the current fiscal year with little planned for subsequent years. However, significant new recurring … established in the budget to support pandemic recovery for New York’s struggling individuals, families and …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reserves