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Town of Webb – Audit Follow-Up (2018M-188-F)
… members and a Town Supervisor. General fund appropriations for 2018 totaled approximately $6.7 million and ski area revenues for 2017 totaled approximately $357,000. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fVillage of Harriman – Water Department Billing (2014M-311)
… Purpose of Audit The purpose of our audit was to review the Village’s water billing process for the period … Key Recommendations Ensure that all late fees are applied to the customer accounts according to the Village code. Develop clearly written policies and procedures for how the average consumption should be calculated and billed …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Yorkville – Budget Review (B3-13-7)
… in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Village of Yorkville is …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Town of North Castle – Cash Disbursement (2013M-32)
… to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board includes four Board … $26 million, the lack of bank reconciliations creates a risk that errors or fraudulent transactions could occur …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Mechanicville Housing Authority – Tenant Rents (2015M-246)
… 31, 2015. Background The Mechancville Housing Authority is located in the City of Mechanicville, Saratoga County. The … established in 1951 according to State Public Housing Law, is governed by a seven-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… by an elected five-member Board of Trustees, is located in Rockland County and has approximately 11,000 residents. … for preparing, adopting or amending budgets, resulting in unrealistic budgets that caused large deficits in unexpended surplus funds in recent years. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Franklin – Financial Operations (2014M-32)
… adequately segregated. File the annual financial report with OSC and the Town Clerk within the statutory time period. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Village of Muttontown - Board Oversight (2018M-251)
… did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit individual claims before … services, and did not periodically seek competition for those services. Comply with New York State Village Law, … Section 5-506 (Village Law) when presenting the budgets for 2015-16 through 2017-18. Key Recommendations Audit, or …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted 28 exemptions (19 percent of those … eligible for the exemptions. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Elba Central School District - Financial Management (2018M-96)
… averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Opinion 89-15
… that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (must specify … for negligence of firemen and property damage) FIRE PROTECTION DISTRICTS -- Contracts (with village) … liability insurance for vehicles owned by the village fire department) VILLAGE LAW, §4-412: A village may not …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 88-41
… the presentation of such programs with town property. This is in response to your letter concerning the expenditure of … for any of the purposes authorized by law...." It is well settled that, absent express statutory authority, … 2 McQuillin, Municipal Corporations, §10.39). However, it is also well settled that, subject to applicable civil …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 88-75
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … firm and the city if the city attorney has the power or duty to negotiate, prepare, authorize or approve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-75DiNapoli: Statewide Agency Overtime Tops $337 Million Halfway Into 2015
… agencies should scrutinize their management practices and see what changes can be made to reduce their reliance on overtime.” The Department of Corrections and Community Supervision and the Division of State Police … that same period, the number of state agency employees declined by more than eight percent to 251,829. Three …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-statewide-agency-overtime-tops-337-million-halfway-2015Opinion 89-46
… of the town who, if he or she wished, could register as a voter (1987 Opns St Comp No. 87-32, p 51; see also 1985 Atty …
https://www.osc.ny.gov/legal-opinions/opinion-89-46XV.7 Budget Allocations – XV. End of Year
… possible in the allocation of funds to ensure that: There is sufficient segregation authority available in SFS so all … required to be paid during the “blackout period” when SFS is not operational. Agencies need to do the following prior … the root cause of the workflow problems and resolve. Why is it important to resolve budget exceptions and move …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsDiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… in lost revenues for a single month. One major influence is consumers’ online spending, now largely subject to the sales tax. Detail on this activity is not currently available. “We anticipated that sales tax … but the May sales tax figures show just how deep it is cutting into municipal finances,” DiNapoli said. “Sales …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… $1.3 billion. Our initial audit report, which was issued on October 26, 2012, determined that, from March 2006 through … identified $569,000 in additional premiums that were paid on behalf of individuals who had died. Of the initial … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followSafety of Infrastructure (Follow-Up)
… safety. We found Parks needed to establish principles to guide selection of alternative solutions in cases where potentially …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-follow