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Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… Town’s 2021 or 2023 Annual Financial Reports (AFRs), as required by New York State General Municipal Law (GML) … Provide the Board with records for the annual audit, as required by New York State Town Law (Town Law) Section 123. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Sherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… Lisle (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State … manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… complete report – pdf] Audit Objective Determine whether the Main-Transit Fire Department (Department) banquet manager … receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate … deposited all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… taking additional steps to increase physical accessibility for the 171 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town 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-servicess9-24-45Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… Revenue Service (IRS) or the Officers and members as required, and did not have a system for recording all … insurance (FFI) bank account instead of the Treasurer as required by law. The Treasurer did not accurately capture in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Opinion 93-8
… the debt limit prescribed by Local Finance Law, §104.00. For purposes of determining the amount of outstanding … variable rate debt which bears interest at rates and for periods specified at the time of issuance. Finally, if …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Opinion 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-91-19Opinion 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-91-35Opinion 94-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … program, a tenant member of the housing authority would have a conflict of interest if he or she accepts a paid … a tenant member of a public housing authority would have a conflict of interest if he or she accepts a paid …
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-94-26Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020, as … recognition of the 10 warning signs, whom to turn to for assistance, and how to access appropriate services. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… 31% from two years prior. People from New Jersey account for 60% of these visitors. International Travelers Still … has reclaimed its distinction as the top U.S. destination for travelers from overseas, with more international visitors …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysDiNapoli: Organic Farms Growing in New York
… sector of our economy," DiNapoli said "As demand soars for organic and locally-grown products, New York's farmers …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, Service-Disabled Veteran-Owned … Veteran-Owned Business Act (Act) was signed into law on May 12, 2014 to encourage and support eligible veteran-owned businesses to play a greater role in the State’s economy by increasing their participation in …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followCost-Saving Ideas: Establishing an Effective Fleet Management System
… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … but they have not developed written policies or procedures to formalize this process. Fire Island Union Free School … officials appropriated fund balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1