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Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Keene – Records and Reports (2024M-27)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … As a result, the Board lacked reliable records and reports to manage the Town’s financial operations, account balances …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Charter School of Educational Excellence – Information Technology (2023M-174)
… of six tested users of the cloud-based application used for School operations stored sensitive student data without …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Assets Control’s website . Should you identify any request for payments to any of these individuals or organizations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsVillage of Lake George – Records and Reports (2024M-82)
… complete, accurate and timely records and reports to allow the Village Board (Board) to effectively manage the Village’s financial operations. … The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill their …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Skaneateles – Claims Auditing (2024M-68)
… original, itemized invoices and/or receipts). When claims are not properly audited, paid without approval, or not …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
Assess whether Town of Grand Island Town officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Fairview Fire District – Financial Operations (2024M-138)
… pdf] Audit Objective Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials … corrective action. … Determine whether the Fairview Fire District District Board of Fire Commissioners Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… content to ensure that staff were, at a minimum, trained on recommended mental health components such as the 10 mental …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Opinion 91-19
… opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 91-35
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 94-6
… and Employees (conflict of interest provisions applicable to) PUBLIC HOUSING LAW, §36: Pursuant to Public Housing Law, §36, when a public housing authority … contracts with a residential management corporation to operate a federally-funded recreation program, a tenant …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… BID within village) GENERAL MUNICIPAL LAW, §§980-b, 980-k: A town may establish a business improvement district, the … the limitation on district assessments in section 980-k is computed with reference to general town taxes within the … within the area of the town within the village. Article 19-A of the General Municipal Law (§980 et seq.; L 1989, ch …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 93-8
… and what procedures or indices will be used to compute the new rate. You have asked whether a variable rate bond or note … and what procedure or indices will be used to compute the new rate. In this regard, we note that, in our opinion, the …
https://www.osc.ny.gov/legal-opinions/opinion-93-8DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… Tourism in New York state has grown post-pandemic but employment in … levels, according to an analysis released by New York State Comptroller Thomas P. DiNapoli. The report found strong … Back to New York: An Analysis of Post-Pandemic Travel NYC Tourism Reports Tracking the Return: The Tourism Industry …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysState Agencies Bulletin No. 1660
… current Agency Shop Fee deduction amount and a $0.00 YTD balance reflected on their pay stub through the end of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesOrdinary Death Benefit – Special 20- and 25-Year Plans
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility … requirements and your death is not attributable to an on-the-job accident. The ordinary death benefit is a … Eligibility An ordinary death benefit may be payable to your designated beneficiary if you are a Tier 2, 3, 5 or 6 …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefit