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Village of Pomona – Financial Condition (2015M-272)
… our audit was to examine the Village’s financial condition for the period June 1, 2014 through July 10, 2015. Background … Village Board. The general fund’s budgeted appropriations for the 2015-16 fiscal year totals approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of East Hampton – Information Technology (2015M-187)
… 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Andes Central School District – Financial Management (2013M-250)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The … five elected members. The District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Mohawk – Records and Reports (2013M-113)
… to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, 2012. … identify and record the appropriate amount of fund balance for each fund. Provide the Board with accurate and complete …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of Rhinebeck – Water Fees (2013M-311)
… our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background … Village’s budgeted water fund expenditures were $862,000 for the fiscal year ending May 31, 2013. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311North Shore Public Library – Financial Condition (2013M-344)
… of July 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of … North Shore Public Library Financial Condition 2013M344 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344State Agencies Bulletin No. 308
… pool that is to be deleted. Agency Actions Reporting Line Number Changes: There is no realignment process. Agencies that want to make line number changes for the position should not enter these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… Inc. (Commerce) was hired to perform administrative services on behalf of CCIDA. The President and Chief … appointed by the Board as CCIDA’s Chief Executive Officer (CEO) responsible for the day-today operations. CCIDA offers …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fSagaponack Common School District - Fund Balance Management (2018M-53)
… (Board) appropriately managed the Sagaponack Common School District’s (District’s) fund balance. Key Findings … Sagaponack Common School District Fund Balance Management 2018M53 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and … to officials. Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… York state increased by 3.9% in May compared to the same month in 2023, according to data released today by State … local collections totaled $1.78 billion, up $66.4 million from the same time last year. “Local sales tax growth … counties also experienced year-over-year increases for the month.” In May 2024: New York City’s collections totaled $783 …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearOrdinary Death Benefit – New Career Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitOverview – Divorce and Your Benefits
… is not intended to be a substitute for New York law or the rules and regulations governing NYSLRS, which may change. …
https://www.osc.ny.gov/retirement/members/divorce/overviewDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… Division as the central NYPD liaison to the New York State Liquor Authority (SLA) to improve how nightlife noise …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 88-42
… of Ed , 74 Misc 2d 371, 344 NYS2d 618, affd 51 AD2d 548, 378 NYS2d 426; 1980 Opns St Comp No. 80-752, p 207; 20 Am … v Department of Taxation and Finance , 64 Misc 2d 786, 378 NYS2d 566; Argiriou & Finkel v Marciante Luncheonette, …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 95-11
… it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland … 207-m, so long as that word may be given a distinct meaning. The terms "permanent", "temporary" and "provisional" …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 99-15
… to provide solely because property not served by water or sewer system) SEWERS AND SEWER SYSTEMS -- Financing … real property tax exemptions when property not served by water or sewer system) VILLAGES -- Powers and Duties … real property tax exemptions when property not served by water or sewer system) WATER SUPPLY AND DISTRIBUTION -- …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Seaford Union Free School District – Capital Assets (2024M-112)
… inventory records lacked sufficient detail to account for and safeguard the assets. Assets totaling $196,089 were … within the District and that assets are properly accounted for and safeguarded against loss, misuse or theft. The … all necessary information to locate and identify assets. For example, 358 IT assets on the inventory list totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112