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Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… located in Chenango County, is governed by its charter and State and local laws. The Town is governed by an elected … day-to-day financial operations. Results of Review Based on our limited procedures, Town officials have made almost no progress on implementing corrective action. Of the 11 audit …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fOutreach Events
… in a variety of public events across the State. People can search the OUF database to see if they have any unclaimed funds and learn how to file a claim. Staff from the Outreach Program also explain how to safeguard funds … by emailing [email protected] . You can Search for Lost Money and view Frequently Asked Questions on our …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were adequate to … and reported and that Company money was safeguarded for the period January 1, 2013 through July 10, 2014. Background …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Town of Haverstraw - Financial Condition (2019M-52)
… Key Recommendations Prepare a realistic budget that allows for current revenues to fund current expenditures to avoid … Establish a comprehensive fund balance policy as guideline for the level of fund balance to be maintained. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Village of Atlantic Beach - Payroll (2018M-254)
… to ensure all salary and benefits are clearly documented in the minutes and accurately presented in the budget. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254York Fire Department – Controls Over Financial Activities (2014M-112)
… were paid. Key Recommendations Adopt a code of ethics as required by law. Provide annual reports to the membership as required in the Department’s bylaws and by statute. Review …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls … properly recorded and Department money was safeguarded for the period January 1, 2014 through January 31, 2015. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overOpinion 2004-4
… CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-62
… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-62II.3.A Planning – II. New York State Financial Accounting
… begins at the program or sub-departmental level, with staff preparing individual program requests. The head of … in their Budget Request Manual; reviewed for consistency with the call letter; and approved by the agency head. … Budget Director. The staff also prepares the appropriation bills and any other legislation required to carry out these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 2000-1
… of misconduct. This is in reply to your request for our opinion concerning the payment by a village of … police officers. You also state that during the District Attorney's investigation and the proceedings before the grand … 914; 1985 Opns St Comp No. 85-22, p 29). 1 Providing a defense at municipal expense pursuant to such pre-existing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-30
… to a district water system in the proper exercise of its police powers. (2) The costs of establishing and operating … charge upon all the properties in the district. This is in response to your inquiry concerning the authority of a town … stated as follows: "It is the commonest exercise of the police power of a state or city to provide for a system of …
https://www.osc.ny.gov/legal-opinions/opinion-88-30DiNapoli: With 2 Million People Fishing and Hunting in the State, New York Ranks Third Nationwide
… more than $24 million a year for New York since 2011. The full report “Fishing, Hunting and Trapping in New York State” …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-2-million-people-fishing-and-hunting-state-new-york-ranks-third-nationwideDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… resides in Lake Ariel, Pennsylvania, agreed to make full restitution of $231,919 on or before his sentencing on …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamFinancial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial … District regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess run-off and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesSafety at Stations
… public benefit corporation subsidiary of MTA in 1970. SIR is responsible for the operation of a rapid transit railroad … no work order is issued; and When multiple inspections of an incident area result in different findings, reconcile the differences and document what final conclusion has been reached. Establish a formal …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… five members. The School’s 2011-12 fiscal year operating budget expenses totaled approximately $7 million. Key … items either directly from the original vendor or through State contract, they could have saved $5,220 on total … another vendor and reselling them at a markup. Review the final billing reconciliation and compare the listings to the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-and