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Outstanding Violations (Follow-Up)
… As a result, some Class 1 violations remained open for as long as six months before the Department followed up …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followSherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… banquet hall or this conflict of interest as required by New York State General Municipal Law (GML) Section 209-ee. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor … did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, complete … The Supervisor did not: Properly record revenues in the accounting system, prepare bank reconciliations or provide …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… report – pdf] Audit Objective Assess whether Town of Brookhaven (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 1,022 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and members as required, and did not have a system for recording all receipts and disbursements. The President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… and services provided at selected City facilities. Key Findings Of the 895 applicable physical accessibility … Specifically: 97 components at City Hall, such as signs identifying van accessible parking spaces, properly … the Senior Center, such as accessible parking spaces with signs and marked access aisles, interior signs with raised …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Port Ewen Fire District – Financial Management (2024M-157)
… whether the Port Ewen Fire District’s (District) Board of Fire Commissioners (Board) properly managed the District’s … caused appropriations to be overestimated by an average of $190,817 (35 percent) each year from 2019 through 2023. … adequate accounting records. Consider all four objectives of a comprehensive investment program – legality, safety, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Opinion 2008-2
… member, as a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage … required, however, to disclose the interest in accordance with General Municipal Law § 803. In addition, the board … member, as a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… a brief monthly public report on applications, these do not contain detailed geographic or socioeconomic … their standalone rental assistance programs. U.S. Senator Charles Schumer warned about the risk of reallocation of a … in the city were in Brooklyn, nearly a quarter in the Bronx, approximately 21% in Queens and 19% in Manhattan. High …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskOpinion 88-31
… FEES -- Refund (refund by county treasurer of 2% cash bail fee) COUNTY TREASURER -- Powers and Duties (refund of 2% cash bail fee) GENERAL MUNICIPAL LAW, §99-m: A county treasurer is … 155-a], a sum of money deposited in connection with a cash bail or a partially secured bail bond is received by a court …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli Report Identifies Trends in Causes of Subway Delays
… have returned. The Metropolitan Transportation Authority (MTA) has an opportunity to further improve performance and … compared to the same period in 2024 predominately on the E, F and R lines. The fact that subway car problems are the … better than 87% on-time performance last year, with the L train in the lead at 91.9%. It helped that the top four had …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysCost-Saving Ideas: Establishing an Effective Fleet Management System
… Determining the Better Deal: A Case Study You may need to make a determination on what … new compact models, they had more options (such as power windows and locks) and a smoother ride than their newer …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemVendor File Advisory No. 2
… it will cause inconsistent data in searchable fields. All USPS Postal Abbreviation standards should be used when … the following website to review these rules. https://www.usps.com/send/official-abbreviations.htm#2 . The chart below …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… encourage and support eligible veteran-owned businesses to play a greater role in the State’s economy by increasing …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followGeneric PINs
… 10 unique personal identification numbers (PINs) for the regional and central offices. Last year, DEC made … employees do not always maintain complete, accurate fuel logs to support fuel purchases, as required by the State Use … who purchase fuel. Ensure DEC employees complete fuel logs accurately and timely. Ensure DEC supervisors review, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsDiNapoli: Organic Farms Growing in New York
… Sales of organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million in sales that year, as New York ranked … rated fourth in land acreage, with 213,000 acres of land dedicated to organic farming, exceeded only by California, …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-york