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Village of Sloan – Clerk-Treasurer (2024M-109)

… that were provided to the Board approximately six weeks after month-end, were not accurate. For example, the general …

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)

… Justice Court, such as spaces to accommodate wheelchairs in the courtroom seating area and at least one accessible … and length. 19 components at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town and used for … physical accessibility at the 132 components identified in this report. Town officials agreed with our findings and …

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)

… on formal Board actions and were not made available for public review in a timely manner. Key Recommendations The …

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)

… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …

https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

Opinion 93-8

… what events will cause the municipality to pay the higher rates and what procedures or indices will be used to compute … bonds or notes, on or before June 30, 1994, "with interest rates that vary in accordance with a formula or procedure ... … may exclude variable rate debt which bears interest at rates and for periods specified at the time of issuance. …

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

Opinion 91-19

… distinct from the towns in which they are located (General Construction Law, §66; Town Law, §174[7]) and are not named …

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

Opinion 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-91-35

Opinion 94-6

… or pecuniary interest. The interest need not, however, be one directly flowing from the contract itself. The general …

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

Opinion 94-26

Whether a town may establish a business improvement district the boundaries of which include area within a village located within the town

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

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

… to the following School Districts: Belleville-Henderson Central School [pdf] , Burnt Hills-Ballston Lake Central School District [pdf] , Canandaigua City School District [pdf] , Coxsackie-Athens Central School District [pdf] , Crown Point Central School …

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

… DiNapoli said. “New York is welcoming back tourists in big numbers after the pandemic, but the recovery is uneven, …

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

DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees

… Fleury, 43, of Constable, was charged with grand larceny in the third degree, a D felony, in Dickinson Town Court. The alleged thefts were uncovered in an audit and investigation by DiNapoli’s office to review …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-fees

State Agencies Bulletin No. 1660

… As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be … affected. OSC Actions OSC is currently programming changes in PayServ to prevent agency shop fees from being …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-fees

State Agencies Bulletin No. 1125

… agencies of employee Social Security Number restrictions in the National ID field located at Workforce … Information>Modify a Person>Biographical Details Tab in PayServ. Affected Employees All employees Effective … field on the employee’s Federal Tax Data Page in order for accurate withholding and reporting to occur. Agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-edits

Ordinary Death Benefit – Special 20- and 25-Year Plans

… 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 one-time … benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …

https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefit

Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)

… funds. The Board and District officials: Did not implement our prior audit’s recommendations 1 to improve their … Consistently overestimated appropriations by an average of more than $2 million a year. Allowed surplus fund balance … related debt. District officials generally disagreed with our findings. Appendix B includes our comments on issues …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-management

Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)

… $874 in the accounting records. She recorded one deposit for $25,000 twice. The required 2016 through 2019 annual …

https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36

State Comptroller DiNapoli Releases Municipal Audits

… county officials did not provide cyber security training to IT personnel and county employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Town of Oyster Bay – Financial Condition … (Nassau County) The board and town officials need to continue to improve their management and oversight of the …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-audits