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Lynbrook Union Free School District – Purchasing (2022M-17)
… were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… - pdf] Audit Objective Determine whether the District is providing transportation to eligible nonpublic school … registered. For 2018-19, as of April 1, 2019, the District is paying 23 schools to transport 455 (or $337,085) more … response letter. … Determine whether the District is providing transportation to eligible nonpublic school …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mNew York Mills Union Free School District – Procurement (2020M-79)
… the purchasing program and ensure purchases are made in compliance with the District’s policy. Periodically issue … action. Appendix B includes our comment on issues raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of Bennington – Town Clerk (2013M-319)
… issue press-numbered receipts for all transactions where no other evidence of receipt was available. The Clerk did not … duplicate receipts for all transactions when no other form of receipt is available. Accurately record all …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319City of Salamanca - Collections (2023M-131)
… (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings The … could not determine whether deposits were generally made in a timely manner. We reviewed 29 deposits totaling nearly … precluded us from determining whether deposits were made in a timely manner. 34 entries totaling approximately $50,000 …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… can be lost, stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not … individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingVillage of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… physical accessibility for the 83 components identified in this report. Village officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Comptroller DiNapoli Releases Municipal Audits
… audits of the Village of Clifton Springs , Columbia County , Town of Eagle , Town of LeRay , Village of New York … found that the county overpaid $18,724 to employees for time not worked, or for leave time taken and not charged to … of the departments examined had an effective system for reporting and recording time and attendance. Some county …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Opinion 89-44
… or not they have presided as a justice or have received money in the performance of their duties during the preceding …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Comptroller DiNapoli Releases Municipal Audits
… – Information Technology (2013M-351) While the county does have certain information technology user policies, they … for reasonable department expenditures. However, the board does not provide adequate oversight of department financial … development projects in Genesee County. However, the board does not verify data provided by businesses applying for …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Local Governments Challenged by Slow Revenue Growth
… of New York’s local governments are coping with slow or no revenue growth, making it difficult for them to maintain … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to … of New Yorks local governments are coping with slow or no revenue growth making it difficult for them to maintain …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthOpinion 98-18
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of fees … an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); PUBLIC HEALTH LAW, §3008(7): Subdivision 7 of … districts continue to be subject to the prohibition, found in subdivision 4 of section 209-b of the General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-98-18State Agencies Bulletin No. 1527
… with the steps required to calculate breaks in service for TIAA members (Plan Type 7Z) that appear on the weekly … or make note of which dates are missing. Verify the TIAA Retirement Election Date The retirement election date is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1527-calculating-correct-projected-366-day-completion-date-andor-projected-7Opinion 2005-3
… 1709(11); GENERAL MUNICIPAL LAW §§72-j, 109-b: A union free school district is not authorized to construct, or enter … primarily for commercial purposes. In addition, a union free school district may not sell a building currently in use … This is in reply to your letter asking whether a union free school district may construct a facility that will be …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 93-23
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Electrical Services … performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical services) ZONING AND …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 96-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (joint … broad authority for municipal corporations and districts, in addition to any other general or special powers, to enter … and/or financing of the project. September 20, 1996 James E. Downey, Esq., Town Attorney Town of Plymouth 1 …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 2007-8
… audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties … of related books and records of the fire company for audit. Also, in accordance with General Municipal Law § … maintaining adequate and suitable apparatus and appliances for the furnishing of fire protection within the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 97-16
… of compensation) -- Powers and Duties (audit of claim for compensation submitted by assigned counsel) CLAIMS -- … of compensation due an attorney assigned to represent a criminal defendant pursuant to County Law, §722(3) is fixed … out of court. In addition, section 722-b states, in part, as follows: All counsel assigned in accordance with a …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 92-41
… to repair "sidewalks" within the district. According to your inquiry, the fire district in question is located on a … however, a fire district's power to respond to emergencies does not plainly and necessarily imply that it is a function …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 88-34
… or statutory amendments that bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns … Towns may enact traffic regulations, rules, and orders in the same manner as ordinances. Villages may enact traffic regulations, rules and orders, in the same manner as resolutions. Opn No. 74-1224 is …
https://www.osc.ny.gov/legal-opinions/opinion-88-34