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Village of Lyons Falls – Financial Management (2013M-393)

… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …

https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning … not confirm that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed … structure, and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees reviewed totaling …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Rockville Centre Union Free School District – Information Technology (2023M-140)

… report – pdf] Audit Objective Determine whether Rockville Centre Union Free School District (District) officials … Determine whether Rockville Centre Union Free School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Port Jervis City School District – Financial Condition (2022M-152)

… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end transfers to reserves and the capital projects fund totaling $12.8 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152

Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)

… taking additional steps to increase physical accessibility for the 103 components identified in this report. Town officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44

XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures

… list of terrorists and terrorist organizations identified in the President's Executive Order. The Office of Foreign … issued to those individuals or organizations identified in the Executive Order. Process and Document Preparation: … payment vendor ID within SFS must have proper controls in place to identify and prevent payment to entities on the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-funds

Village of Lake George – Records and Reports (2024M-82)

… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, … did not properly fulfill their responsibilities of maintaining complete, accurate and timely records, and the Board did not provide adequate oversight of the maintenance of the accounting records. As a result, …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Village of Skaneateles – Claims Auditing (2024M-68)

… appropriate and properly audited and approved prior to payment. Key Findings While the claims we reviewed were … audited, paid without approval, or not properly supported to meet the competitive procurement requirements, it … and have initiated, or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68

Village 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-109

Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)

… report – pdf] Audit Objective Assess whether Town of Tonawanda (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 865 applicable physical accessibility components … proper height and length. 19 components at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42

Fairview Fire District – Financial Operations (2024M-138)

… the information used by the Board and District officials to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to financial information to help ensure they could make informed decisions relating to …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… Annual Financial Report (AFR) and did not file the AFR on time. The Board did not audit the Supervisor’s records as … 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-140

Opinion 93-8

… or statutory amendments that bear on the issues discussed in the opinion. BONDS OR NOTES -- Variable Rate Obligations … a provision to increase the interest rate due to change in law) LOCAL FINANCE LAW, §54.90: Variable rate bonds or … payable under the obligation shall increase if a change in the Internal Revenue Code or other statute has the effect …

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

Opinion 91-19

… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … gift by a fire company to the fire district. This is in response to your letter concerning firefighting equipment … with moneys it received from a criminal defendant in an arson case as part of a plea bargaining arrangement. …

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

Opinion 91-35

… -- Police Chief (amount of salary increase pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: … unit is entitled to a salary increase in at least the same dollar amount as that received by the highest ranking … police department shall be increased by at least the same dollar amount of the increase received by such next …

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

Opinion 94-6

… This opinion represents the views of the Office of the State … authority and other members (cf. Public Housing Law, §30[5], providing that status as tenant member of housing … contract itself. The general welfare and prosperity of the company of an officer may be an interest therein. If [the …

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

Opinion 94-26

… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments … is defined to mean a city, town or village within New York State (General Municipal Law, §980[g]). Prior to the …

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