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Suffolk County Probation Department – Restitution Payments (S9-20-9)

… restitution orders. Some of this money was collected in the 1980’s. Officials did not establish adequate policies … not properly followed up on and/or recorded accurately. In addition, officials did not maintain a complete and … Appendix B includes our comments on issues raised in the County’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9

Selected Employee Travel Expenses

… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. As a result, we … of one Office employee whose expenses exceeded $100,000. In total, we examined $121,697 in travel costs associated with this one employee. Key …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0

Jamestown City School District – Fund Balance and Reserves (2022M-97)

… City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97

Friendship Central School District – Fund Balance and Reserves (2022M-55)

… Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the general fund. Did not develop … for appropriations, appropriated fund balance and reserve funds that will be used to fund operations. Reduce surplus … with the statutory limit. Return improperly restricted funds to general fund surplus fund balance in compliance with …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55

Norwood-Norfolk Central School District – Financial Management (2022M-129)

… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Sherburne-Earlville Central School District – Financial Management (2024M-61)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61

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

… 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 … action. Appendix B includes our comment on an issue raised in the response. … Determine whether the Village of Riverside …

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)

… fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …

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)

… adequate documentation and controls, the Office of the State Comptroller’s auditors and Department officials could … banquet hall or this conflict of interest as required by New York State General Municipal Law (GML) Section 209-ee. …

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

City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)

… report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps to … to initiate corrective action. … Assess whether City of New Rochelle City officials could take additional steps to …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38

Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)

… taking additional steps to increase physical accessibility for the 66 components identified in this report. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45

Wallace Volunteer Fire Department – Board Oversight (2024M-125)

… bylaws (bylaws) or adopt adequate policies and procedures to provide effective financial oversight of Department … secretary, and the President did not appoint members to the auditing committee to assist with financial oversight and help mitigate the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125

Opinion 93-8

… prior to their stated final maturity. March 9, 1993 Jean M. Roncallo, Esq., Assistant Town Attorney Town of …

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

Opinion 91-19

… fire districts to purchase apparatus and equipment for the extinguishment and prevention of fires. Although … There is no express or implied statutory authority for a fire district to make a gift of fire district property …

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

Opinion 91-35

… AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE … the provisions of law governing minimum salary increases for the heads of municipal police departments who are not …

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

Opinion 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-94-6