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Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… did not record investment transactions and interest and all interfund transfers, improperly recorded receipts, … of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Village of Lisle – Transparency of Fiscal Activities (S9-24-13)

… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13

Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

… receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate … officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. … fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his own …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0

Port Ewen Fire District – Financial Management (2024M-157)

… Fire Commissioners (Board) properly managed the District’s financial operations. Key Findings The Board and officials did not properly manage District’s financial operations. Specifically, the Board did not: … information to adequately oversee the District’s financial activities and make informed financial decisions. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157

Serven Volunteer Fire Company – Board Oversight (2024M-97)

… all money as required, and allowed a member to handle hall rental revenue. Properly record all financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97

Opinion 93-8

… of the obligation. The provision must clearly define what events will cause the municipality to pay the higher rates and what procedures or indices will be used to compute the new … obligation. Such a provision, however, must clearly define what events will cause the municipality to pay the higher …

https://www.osc.ny.gov/legal-opinions/opinion-93-8

Opinion 91-19

… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district … Whether the fire district may give to the fire company the cash …

https://www.osc.ny.gov/legal-opinions/opinion-91-19

Opinion 91-35

… of salary increase pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: The permanent full-time head of the police department … asked whether, consistent with General Municipal Law, §207-m, the chief of police of the village police department …

https://www.osc.ny.gov/legal-opinions/opinion-91-35

Opinion 94-6

… when interpreting analogous provisions (see e.g. Yonkers Bus v Maltbie, n.o.r., 23 NYS2d 87 affd 260 App Div 893, 23 … see also 1982 Opns St Comp No. 82-166, p 213). In Yonkers Bus, supra, the court construed the provisions of Second …

https://www.osc.ny.gov/legal-opinions/opinion-94-6

Opinion 94-26

… of limit on) -- Establishment (by town within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments … with reference to general town taxes within the district. You ask whether a town may establish a business improvement … 55 NY2d 915, 449 NYS2d 27). This general principle applies even when a village also is authorized to perform the same or …

https://www.osc.ny.gov/legal-opinions/opinion-94-26

Mental Health Training Component of the New York SAVE Act (2022-MS-1)

… school districts (Districts) used resources to provide the mental health component of the New York Safe Schools Against … Key Findings The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school … that staff were, at a minimum, trained on recommended mental health components such as the 10 mental health warning …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1

DiNapoli Analyzes Post-Pandemic Tourism Across NYS

… and hayrides, has grown in New York. There were 947 farms in 2022 earning over $55 million from agritourism. This was almost double the number of farms as well as more than triple the income from 2007. The Hudson Valley had the most farms with agritourism income in 2022, while the Finger Lakes …

https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nys

Cost-Saving Ideas: Establishing an Effective Fleet Management System

… CostSaving Ideas Establishing an Effective Fleet Management System …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-system

Comptroller DiNapoli Releases School Audits

… a competitive process. District officials placed orders for goods or services without a valid purchase order, …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

Generic PINs

… Fuel Card Services Contract Guidelines (Guidelines), the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC … from our Office’s report 2006-BSE-11-006 issued on May 16, 2008 to assign unique PINs to individual …

https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins

Reporting and Utilization of Bias Incident Data (Follow-Up)

… reporting bias incident statistics and utilizing the data for management decisions. We also determined whether NYPD …

https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-follow

New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)

… Purpose To determine the extent of implementation of the recommendation in our initial audit report, New York … We found that the sampled SBHCs did not follow Department of Health (DOH) inventory control regulations for medications … To determine the extent of implementation of the recommendation in our initial audit …

https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-and