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Village of Suffern – Budget Review (B17-6-8)
… expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review … not comply with the tax levy limit because it includes a tax levy of $10,897,667, which is $208,037 above the limits …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Elmira City School District – Financial Condition (2014M-348)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 24, 2014. … on historical trends or other identified analysis. Adopt a comprehensive reserve policy that clearly communicates the … each reserve will be funded, used and maintained. Develop a multiyear financial plan that is sustainable and includes …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Cortland Enlarged City School District - Budget Review (B4-15-12)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Cortland Enlarged … City School District, located in Cortland County, has a tentative budget for fiscal year 2015-16 of approximately $49.6 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Town of Erin – Town Clerk and Justice Operations (2016M-315)
… accounting records. The Clerk did not remit taxes to the Supervisor on a weekly basis as required by statute. The … Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and OSC's Justice Court Fund (JCF). The Board did not conduct an annual audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Bayport Fire District – Credit Card Use (2016M-394)
… There is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 … receipt of goods or services. Key Recommendations Adopt a credit card policy that identifies each authorized user and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly awarded … Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July 31, 2016. … of service credit and a defined contribution of $700 each to which they were not entitled. LOSAP points were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditOpinion 88-34
… Opn No. 74-1224 is superseded. You state that 21 Opns St Comp, 1965, p 532 and 1986 Atty Gen [Inf Opn] 1109 appear … and ask for our opinion in this regard. In 21 Opns St Comp, 1965, p 532, this Office concluded that the … as provided by Town Law, §133. Our conclusion in 21 Opns St Comp, 1965, p 532 was based primarily upon the provisions …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 92-41
… St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). We are not aware of any statute which expressly … be free from doubt' ( Saltser& Weinsier v McGoldrick , 205 NY 499 at 506; see Lawrence Const. Corporation v State , 293 NY 634 at 639; People ex rel City of Olean v Western New York …
https://www.osc.ny.gov/legal-opinions/opinion-92-41English Language Learners Programs
… gap between students learning the English language and their English-proficient peers, as demonstrated through lower test scores and lower graduation rates. 1 Ensuring that English Language … than English, speak or understand little or no English, and require support to become proficient in English—receive …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 90-19
… or rejects the nomination thereby requiring that a new nomination be submitted (Village Law, §10-1012; cf . … be members of the village fire department and residents of New York State, but the board of trustees, or the board of … §§402(c), 602(f), 701, 713; see also, in general, White on New York Corporations , §§701.02, 713.03). June 7, 1990 …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 91-11
… referendum if it abolishes, transfers or "curtails" any power of an elective officer. Two leading cases on the … the term of office of an appointive officer curtails any power of an elective officer are Morin v Foster , 45 NY2d … amending a county charter, which abolishes or curtails any power of an elective county officer, is subject to permissive …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… to carry out Executive Order 88 (Executive Order or EO 88). The Executive Order, which was issued on December 28, … buildings by April 2020. The organizations subject to EO 88 – Affected State Entities (ASEs) – include “(i) all … of SFY 2014-15. On September 20, 2022, Executive Order 22 (EO 22) was issued to ensure that State agencies follow best …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88State Police Bulletin No. SP-219
… of this bulletin is to provide the Division of State Police instructions for processing the 2021 Education … Affected Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07, the State Police … State Police Bulletin No SP219 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentState Comptroller DiNapoli Releases Audits
… New York City Department of Small Business Services (SBS): Selected Aspects of Supporting Small Businesses (2020-N-10) SBS’ Employee Retention Grant (ERG) Program was intended to … boroughs retain employees during the COVID-19 pandemic. SBS awarded 3,411 in grants totaling nearly $25 million, but …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0DiNapoli: State Agency Mishandled Housing Discrimination Complaints
… The New York State Division of Human Rights (DHR) failed to properly investigate dozens of housing discrimination cases, undermining its mission to eliminate injustices and promote equal opportunity, according to an audit released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsState Agencies Bulletin No. 271
… Review and Update panel, Retro Pay Summary panel, and the Workers' Compensation Data panel. Effective Date September … Retroactive Processing > Inquire > Retro Pay Summary. Workers' Compensation Data Panel Access to the Workers' Compensation Data Panel will be added to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationOpinion 2006-6
… time off for personal reasons in his or her discretion. You ask whether a town supervisor may be granted a leave of … may grant vacations, sick leaves and leaves of absence, with or without pay, to its “officers or employees,” and … 619, 403 NYS2d at 204; see also Public Officers Law §36; Williams v Travis, 194 AD2d 969, 599 NYS2d 187; Baker v Baker …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 89-61
… in the opinion. TOWN SUPERVISOR -- Compensation (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on townwide basis) TOWN CLERK -- Compensation (salary charged on townwide basis) BUILDING INSPECTOR -- Compensation …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Comptroller DiNapoli Releases Audits
… Services (ITS) is responsible for maintaining Active Directory domains on behalf of the State’s Executive agencies. Because Active Directory and associated domain controllers ultimately … ensure appropriate management and monitoring of its Active Directory environment. ITS officials made progress in …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) … that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Audit Period June 1, 2023 – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82