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West Hill Fire District No. 3 – Financial Condition (2014M-160)
… this reserve in the late 1990s to fund future costs of new vehicles. However, the Board could not provide us with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160City of Olean – Budget Review (B17-1-3)
… liquidate the accumulated deficit in the City's general, water and sewer funds as of May 31, 2007. Local Finance Law … of appropriations) and $75,000 each in the sewer and water funds (2.5 percent of appropriations) provide limited … Include potential salary increases within department line items or restore the contingency appropriation to …
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)
… surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of unexpended …
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
… A former justice court clerk pleaded guilty to petit larceny after a joint … by the Office of the State Comptroller and the St. Lawrence County Sheriff’s Department found she misappropriated more than $10,000 in court fees, said State Comptroller Thomas P. DiNapoli. Lisa …
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
… 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-4Oversight of Procurements and Loan Programs
… Lawrence counties. DANC operates a solid waste management facility, a fiber-optic network, and a water/sewer facility. DANC’s operations provide services to customers at … transparency, and to ensure that accurate information is available to the public and decision makers, to the extent …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use of … remote-access policies and procedures to define who can access the system and the methods to gain access. Locate …
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)
… The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements …
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)
… 1, 2011, to January 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population … 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-40