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Opinion 88-39
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition (cash bail on … JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection with a felony complaint, is held by the town … Whether a county a town in the county or a village located within the town is …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court's … January 1, 2012 through June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population … Town of Cameron Justice Court and Town Supervisors Records and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional services and maintenance of fuel inventories … Town of Hempstead Sanitary District No Six Professional Services …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Opinion 99-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … individual municipalities and school districts to provide funds to support a cooperative library system (Memorandum of …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is … Town of Rhinebeck Internal Controls Over Cash Management and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyOpinion 2000-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … earlier private efforts by the fire service to provide funds for "men who were maimed and crippled in the public …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Purpose of Audit The purpose of our audit was to examine the effectiveness of internal controls over selected financial activities for … City of Beacon Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mBallston 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 firefighters Length of Service Awards Program (LOSAP) service credit for the … Ballston Lake Fire District Length of Service Awards Program Service Credit 2016M379 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly administered the District’s length of service award program (LOSAP) and procured goods and … Bridgehampton Fire District Length of Service Award Program and Purchasing Practices 2017M251 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… – pdf] Audit Objective Determine whether Dutchess Board of Cooperative Educational Services (BOCES) officials … monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for … did not monitor electricity rates to ensure they were at the lowest possible cost or ensure that invoices for …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided with hours … recorded, deposited and reported. Key Findings Sixty-three of the 67 time sheets (approximately 94 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 405 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… Empire State Development Corp. (ESD), the entity in charge of doling out millions of dollars in tax … to expand in New York state, could not verify that many of the companies participating in the Excelsior Jobs Program … investments. Companies need to meet at least 75 percent of the agreed-upon commitments to receive any benefits. …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… [read complete report – pdf] Audit Objective Did the Essex County Industrial Development Agency (ECIDA) Board of Directors (Board) properly approve and monitor projects … The Board did not properly approve and monitor projects that …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mCompliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) is … in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under EO 95, and … Program State government entities possess large amounts of valuable information on subjects such as health, business, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/compliance-executive-order-95-open-dataDiNapoli: Local Sales Tax Collections Increase by 3.6% in Third Quarter Over Last Year
… Local government sales tax collections in New York state totaled $5.9 billion in the third calendar quarter of 2023 (July - September), an … year-over-year growth rates. “Year-over-year growth in local sales tax collections in the third quarter continued … Local government sales tax collections in New York state totaled $59 billion in the third calendar …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-local-sales-tax-collections-increase-3-point-6-percent-third-quarter-over-last-yearImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up) (2017-F-10) 30-Day Response
To determine the implementation status of four recommendations made in our initial audit report, Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Report 2015-S-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f10-response.pdfImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up) (2017-F-10)
To determine the implementation status of four recommendations made in our initial audit report, Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Report 2015-S-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f10.pdf10 Years After Superstorm Sandy: Tracking MTA Capital Spending
The MTA has set aside approximately $7.6 billion for projects related to Superstorm Sandy. More than $4.6 billion of this amount is for restoration projects, while $2.9 billion is for resiliency.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-sandy-capital-projects.pdfElection Form for 25 Year Retirement Plan Sections 89, 603 or 604 – ERS Tier 3 Members Only (RS5473)
To elect to contribute under Section 89, 603 or 604, which provides a retirement of one-half of final average salary after 25 years of creditable service, qualified Tier 3 members use form RS5473.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5473.pdfDiNapoli Releases Bond Calendar for Third Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major public … and reofferings as follows: $7.99 billion scheduled for July, $6.49 billion of which is for new money purposes and $1.5 billion of which is for …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarter