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Norwood-Norfolk Central School District – Financial Management (2022M-129)
… 2021, surplus fund balance was $1.7 million, $0.7 million or 2.9 percentage points over the limit. Surplus fund balance … reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained $3 million in the New …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… in the accounting system, prepare bank reconciliations or provide detailed monthly fund balances to the Board. File the Town’s 2021 or 2023 Annual Financial Reports (AFRs), as required by New …
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)
… and the conditions under which reserves will be used or replenished. From 2020-21 through 2022-23, the Board and … balance to exceed the statutory limit by $4.2 million, or 11 percentage points. Maintained unreasonably high balances or did not use reserve balances to pay related expenditures …
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)
… The former and current Clerk-Treasurers did not prepare or maintain complete, accurate or timely accounting records and reports. As a result, the … The Clerk-Treasurers did not file periodic payroll reports or remit withholdings timely to the Internal Revenue Service …
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)
… 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-s9-24-13Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… 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)
… with accessible hardware that does not require grasping or twisting. 20 components at the Police/Court Facility, such … that reopen automatically when obstructed by an object or person and restroom soap dispensers and hand dryers …
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)
… Audit Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided adequate …
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
… agreements in connection with such bonds or notes. As noted, Local Finance Law, §54.90 allows the interest rate …
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
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … housing authority would have a conflict of interest if he or she accepts a paid position with the corporation involving the administration or operation of the program. You ask whether a tenant member …
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)
… components such as the 10 mental health warning signs, or “whom to turn to” and “how to access crisis support and … of 20 Districts (30 percent) either did not offer training or offered training that did not include any of the 12 …
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
… of nearly 31% from two years prior. People from New Jersey account for 60% of these visitors. International Travelers …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysDiNapoli: Organic Farms Growing in New York
… organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million in sales that year, as New York … in the number of certified organic farms, according to a report released today by State Comptroller Thomas P. … million, and in the number of farms, at 402, according to the U.S. Department of Agriculture’s 2014 Organic Survey. …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… received a service-related disability rating of 10 percent or greater from the U.S. Department of Veterans Affairs. The …
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
… the choice of either purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used … between 15,000 and 30,000 miles. Costing about the same or slightly less than new compact models, they had more … here isn’t that a new vehicle is better than a used one, or that a compact is preferred over a mid-sized, but that you …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-system