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Village of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village of Sleepy Hollow Parking Ticket Collections 2016M408 …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately … failed to record certain tax collections and penalties in the cash receipts journal. The Board did not audit the … on a weekly basis. Accurately record all collections in the cash receipts journal and deposit all collections in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Chestertown Fire District – Claims Processing (2016M-387)
… by comparing the claim as listed on the abstract against available supporting documentation. Resolutions that the … include information necessary to determine the number and dollar amount of the claims authorized for payment. Key … claims contain sufficient information as to the number and dollar amount of claims authorized for payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Town of Barton – Financial Planning (2015M-52)
… governed by an elected five-member Town Board. The Town’s 2015 annual budget is over $2.3 million. Key Findings Board … long-term financial plans. Develop and adopt fund balance threshold amounts to be maintained and then only budget for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and … four-member Board of Directors. Budgeted appropriations for 2015 totaled $100,000. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationPublic Safety – 2022 Financial Condition Report
… Number of Crimes and Crime Rates Leveled Off in 2021 According to preliminary data, the number of … indicators of overall crime trends (Index Crimes) leveled off in 2021, following the first increase in eight years in … overall crime trends Index Crimes leveled off in 2021 following the first increase in eight years in …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Reference to acquisition source document Manufacturer, model number, serial number Acquisition date Date last …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsTown of Preble – Non-Payroll Disbursements (2023M-17)
… complete report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor … adequate oversight of non-payroll disbursements. As a result, there is an increased risk that errors or … disbursements are for legitimate Town purposes. Conduct a thorough annual audit including reviewing bank …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Germantown Central School District – Payroll (2023M-3)
… (District) officials accurately paid employees and the compensation was supported and authorized by the Board of Education (Board). Key Findings The District did … employees. Ensure that employees are paid in accordance with approved salaries and/or collective bargaining …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Lake Placid Central School District – Investment Program (2023M-94)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Assistant Superintendent for … authorized investment options when investing available funds. Had officials done so, the District might have earned …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
Mount Sinai Union Free School District Financial Condition Management 2018M34
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementDiNapoli: Health Care Jobs Grow Across New York
… New York state's health care jobs exceeded 1.2 million in … year out, health care has been a growth sector for jobs in New York over the past decade," DiNapoli said. "Across upstate New York in particular, private employment would have … New York states health care jobs exceeded 12 million in 2017 …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-health-care-jobs-grow-across-new-yorkOpinion 89-17
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Reserve Fund (authority … a reserve fund for the payment of judgments and claims in tax certiorari proceedings without voter approval. 1984 … whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the enactment of chapter 588 of the Laws of 1988. …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 98-11
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … next business day and a real property tax payment received in an envelope postmarked on that next business day, and … accompanied by the statement of such taxes, is enclosed in a properly addressed postpaid wrapper and is deposited in …
https://www.osc.ny.gov/legal-opinions/opinion-98-11DiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… Supervisor of Prattsville, pled guilty today to wire fraud in connection with a grant extended to Prattsville in the wake of Hurricane Irene. The announcement was made by … Attorney Carla Freedman; Janeen DiGuiseppi, Special Agent in Charge of the Albany Field Office of the Federal Bureau of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsDiNapoli Releases December State Cash Report
… from last year. Withholding collections within PIT were just below $3.7 billion during December, up 0.9 percent from … December 2014. Consumption and use tax collections totaled just under $12 billion through the first nine months, an … than last year for the same period. All Funds spending of just over $104.9 billion through the first three quarters …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportCUNY Bulletin No. CU-801
… Allowance Payment. Affected Employees: CUNY employees in the managerial title of Assistant College Security … predecessor agreement to be continued except as modified in the MOA. In addition, a memorandum dated October 01, 2024, from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-801-cuny-2024-managerial-uniform-allowance-paymentCUNY Bulletin No. CU-849
… Allowance Payment. Affected Employees: CUNY employees in the managerial title of Assistant College Security … predecessor agreement to be continued except as modified in the MOA. In addition, a memorandum dated September 30, 2025 from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-849-cuny-2025-managerial-uniform-allowance-payment