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Cortland Housing Authority – Financial Condition (2015M-205)
… Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Hughsonville Fire Company – Financial Activities (2014M-201)
… volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross receipts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Town of Pleasant Valley – Financial Management (2024M-158)
… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… for 2014-15 were approximately $9.1 million. The Village Justice Court has two Justices, a Court clerk and an … required monthly reports to the State Comptroller’s Justice Court Fund – were not adequately segregated, and the … Village of Sag Harbor Board Oversight and Justice Court Operations 2015M107 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Village of Brookville – Board Oversight (2015M-45)
… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Village of Whitney Point – Cash Disbursements (2013M-69)
Village of Whitney Point Cash Disbursements 2013M69
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Available Options – New Career Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum benefit payment to you each month for the rest of your life. …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Career Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum benefit payment to you each month for the rest of your life. …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Police and Fire Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum benefit payment to you each month for the rest of your life. …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… New York’s mental health facilities are not ensuring parents and guardians are properly notified of incidents of abuse and neglect, according to an audit … help prevent tragedies if abuse and mistreatment in mental health facilities is properly reported and actions are taken. …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesTown of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Village of Montgomery – Purchasing and Information Technology (2013M-210)
… number of quotes or RFPs Village personnel should obtain when purchasing items not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Bangor – Board Oversight (2012M-193)
… The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for … The Board is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board … did not audit the records of the Supervisor, Town Clerk, Dog Control Officer and Code Enforcement Officer. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Opinion 2002-7
… LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate … of monies from a "capital reserve fund" established by a school district public library is subject to referendum. … shall be kept as a separate fund by the municipal or school district treasurer and expended only upon the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… been submitted. They said that in some cases, the plans only appear to be missing because the local health …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Comptroller DiNapoli Releases Municipal Audits
… (2021M-196) Corporation officials did not award all funds from the program in accordance with established …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… agency dedicated to preserving and expanding New York's rich cultural resources. In 2007, former New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsOpinion 89-14
… This opinion represents the views of the Office of the State Comptroller at the time … (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A … with their tax payment. The mailing of receipts for taxes is governed by the provisions of section 986(1) of the Real …
https://www.osc.ny.gov/legal-opinions/opinion-89-14DiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… meeting. “Investors have the legal right to know how corporate dollars are being spent in the political … proposal pending at eight other portfolio companies: Aetna Inc.; Express Scripts Holding Co.; Johnson & Johnson; NextEra … behalf of more than one million state and local government employees and retirees and their beneficiaries. The Fund has …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingCaton No. 1 Fire District – Financial Oversight (2013M-262)
… Board has not adopted an investment policy as required by law, has not developed a capital plan and has not updated the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262