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Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… – enough to fund nearly two years’ of expenditures. We project the District will end 2020 with a surplus of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… establish adequate cash collection controls. As a result, we could not confirm that all collections received were …
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)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
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)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …
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)
… ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board did not receive adequate monthly …
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)
… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Sloan – Clerk-Treasurer (2024M-109)
… also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may … on the monthly Treasurer’s reports, that were provided to the Board approximately six weeks after month-end, were … review the Clerk-Treasurer’s financial records to ensure transactions were recorded accurately and in a …
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)
… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … to accommodate wheelchairs in the courtroom seating area and at least one accessible restroom. 25 components at the … such as signs identifying van accessible parking spaces and properly secured carpets at the entrance. 22 components …
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)
… attached to minimize tripping hazards and interior office signs with raised lettering and Braille. 20 components at the … inches wide. 18 components at the Senior Center, such as signs identifying van accessible parking spaces and grab bars … as marked access aisles at the accessible parking spaces, signs identifying van accessible parking spaces, restroom …
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)
… to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to …
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)
… complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively monitor and manage the Town’s financial … complete accurate and timely accounting records and reports to allow the Town Board Board to effectively monitor …
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)
… 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-1Opinion 91-19
… and prevention of fires. Although section 176 does not expressly authorize a fire district to accept gifts …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 91-35
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … of a negotiating unit is entitled to a salary increase in at least the same dollar amount as that received by the … of the village police department may receive an increase in salary equal to that given to the sergeant of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 94-6
… direct or indirect in any contract or proposed contract for materials or services to be furnished or used in … (cf. General Municipal Law, §800[3], defining "interest" for purposes of General Municipal Law, article 18) or a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… a local law, subject to permissive referendum, to provide for the provisions of article 19-A to be applicable to the … of business improvement districts in the municipality. For purposes of article 19-A, the term municipality is …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 93-8
… the new rate. You have asked whether a variable rate bond or note issued pursuant to Local Finance Law, §54.90 may … Code affects the yield received by the holder of the bond or note. Section 54.90 of the Local Finance Law … Law, §54.90 allows the interest rate payable under a bond or note issued in accordance with that section to vary …
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 … pre-pandemic levels, according to an analysis released by New York State Comptroller Thomas P. DiNapoli. The report found strong … Tourism in New York state has grown postpandemic but employment in tourismrelated …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysState Agencies Bulletin No. 1660
… v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected State employees. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-fees