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Seneca County – Water and Sewer Operations (2017M-4)
… 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a population of approximately 35,000 and encompasses 10 towns and four villages. The County is governed by an …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Hewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring … The Board has not adopted policies and procedures for remote access and breach notification. The District does not have a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtRensselaer County – Public Health Department Receipts (2013M-18)
… Purpose of Audit The purpose of our audit was to examine Department receipts to determine whether they were properly accounted for and deposited for the period January 1, 2007, to August 30, 2012. Background Rensselaer County (County) has …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Mahopac Central School District – Financial Condition (2013M-302)
… 30, 2013. Background The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is governed by the Board of Education which comprises nine … the 2010-11 fiscal year. Our audit determined the District is not currently in fiscal stress. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… August 19, 2015. Background The Haldane School District is located in the Town of Phillipstown in Putnam County and … operates two schools with approximately 890 students, is governed by an elected five-member Board of Education. … within the financial application. The server room is generally not locked even though the door has a locking …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationEast Hampton Union Free School District – Financial Software User Access (2016M-340)
… period July 1, 2014 through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates … East Hampton Union Free School District Financial Software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessWatervliet City School District – Fiscal Stress (2014M-149)
… more than $740,000 above the total amounts authorized for two projects. District officials did not develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Rensselaer County – County Bridge Maintenance (S9-13-6)
… Key Findings The County does have a written plan for bridge maintenance; however, it has not been formally … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation Record and monitor repairs and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Monticello Central School District – Budgeting (2014M-97)
… through October 2, 2013. Background The Monticello Central School District is located in the Towns of Bethel, … Monticello Central School District Budgeting 2014M97 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Corinth Central School District – Financial Condition (2015M-68)
… July 1, 2012 through February 28, 2015. Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga … Corinth Central School District Financial Condition 2015M68 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… 1, 2013 through September 30, 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the control of the local … Amani Public Charter School Payroll and Timekeeping 2015M46 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Mohawk Valley Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New … the adoption of the two procurement policies that were in effect during our audit period or the names of the bidders …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… July 31, 2016. Background The Bethpage Fire District is a district corporation of the State, distinct and separate … from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… Local sales tax collections in New York state increased by 5.1% in November compared to the same month in 2022, according to data released today by State … Local sales tax collections in New York state increased by 51 in November compared to the same month in 2022 according to …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberSpecial Accidental Death Benefit – New Career Plan
… that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your … of 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental … not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitOrdinary Death Benefit – Article 14 Benefits
… to the next highest multiple of $1,000. The salary is limited by Section 130 of the Civil Service law. The first … of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitOpinion 91-41
… real property taxes may be increased from year to year. It is well established that a municipality may not submit a … imposition of a limitation on real property tax increases is not one of the specific listed questions in Town Law, §81. … applies if submission of a proposition to the electorate is specifically authorized by some other law ( Greene v Town …
https://www.osc.ny.gov/legal-opinions/opinion-91-41DiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… death to personally profit, buying clothing, making online purchases, and taking out cash from the deceased’s … used the stolen funds to purchase clothing, make other online purchases, and pay her mortgage. A total of 19 monthly … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsDiNapoli: Buffalo Woman Pleads Guilty to Stealing Her Deceased Grandmother's State Pension Payments
… Thomas P. DiNapoli and Erie County District Attorney John J. Flynn announced today. The defendant, Bernadette … offenders accountable,” said Erie County District Attorney John J. Flynn . Russell’s grandmother, Lorraine Stenclik, … Thomas P DiNapoli and Erie County District Attorney John J Flynn announced today …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-paymentsPublic Authorities – 2022 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … Created by the government public authorities are legally separate entities that provide …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authorities