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Opinion 89-46
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility (U.S. citizenship) … must be U.S. citizens) TOWN LAW, §§23, 271; PUBLIC OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual who is …
https://www.osc.ny.gov/legal-opinions/opinion-89-46DiNapoli Releases Bond Calendar for First Quarter
… Comptroller’s Office chairs the Securities Coordinating Committee, which was created by Gubernatorial Executive Order … and updated as necessary. The schedule is released by the committee to assist participants in the municipal bond … and Tunnel Authority. Calendar: Securities Coordinating Committee (SCC) Forward Issuance Bond Calendar …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town Board comprises four elected members and a Town Supervisor. The Town’s 2012 budgeted operating … expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, and has a … of a Village officer, does not reside within the Village. In addition, the Village and this individual have entered … Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Pawling Central School District – Selected Financial Activities (2012M-185)
… 3, 2012. Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam … Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the District’s … of the Treasurer and Deputy Treasurer so that they do not control all aspects of any financial transaction. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Justice Court Fund: Advisories
… 2025 October [pdf] - Reporting liabilities under the … Monitoring Program (Vehicle and Traffic Law § 1111-g) October [pdf] - Reporting Work Zone Photo Monitoring … Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2019 October [pdf] - 2019 Legislative Update: Surcharge and Fee …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… that financial activity is properly recorded and that Company moneys are safeguarded for the period January 1, 2012 … 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer organization located in the Town of … The Board of Directors, which is responsible for the Company’s overall general and financial affairs, consists of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mState Comptroller DiNapoli Releases Municipal & School Audits
… $930,806 were competitively procured. As a result, there is an increased risk that goods and services were not … results of operations. In addition, transparency was impaired because the town’s 2021, 2022 and 2023 Annual … close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. The city …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Ogdensburg - Payroll Processing – (2014M-207)
… purpose of our audit was to review internal controls over payroll processing for the period January 1, 2013 through … City officials did not ensure that internal controls over payroll processing provided for adequate segregation of duties. The payroll clerk performed all significant phases of the payroll …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Sweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … properly report and use statutorily restricted money to pay debt in the debt service fund and return all other money to unrestricted general fund balance. Properly analyze cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… benefits provided by the Board were well in excess of the $100 limit indicated in the special act. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCity of New Rochelle - Elevator Inspections (2018M-62)
… were inspected as required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) … and included violations such as no emergency phone and no fire extinguisher. Key Recommendations Identify, track and …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic budgets that … whether the Board adopted adequate policies and procedures to safeguard the Town’s information technology (IT) resources … balance in the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of … The Clerk-Treasurer accounted for water fund transactions in the general fund instead of the water fund, which resulted …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided … and use of building policy, its intentions for fees to be charged for using District property were not clearly … paid from other funds. Establish clear guidelines to reflect the Board’s position on free transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… of our audit was to review the District’s financial management practices for the period July 1, 2013 through … Pavilion Central School District Financial Management 2017M62 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Wyoming Central School District – Financial Management (2016M-67)
… The purpose of our audit was to review the District’s management of financial activities for the period July 1, … Wyoming Central School District Financial Management 2016M67 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67South Huntington Union Free School District – Financial Condition (2016M-132)
… December 31, 2015. Background The South Huntington Union Free School District is located in the Town of Huntington, … South Huntington Union Free School District Financial Condition 2016M132 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Town of Queensbury – Justice Court (S9-14-2)
… a Supervisor and four Board Members, is the governing body responsible for overseeing the Court’s general …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Town of Western - Supervisor’s Records and Reports (2022M-184)
… complete report - pdf] Audit Objective Determine whether the Town of Western (Town) Supervisor maintained complete, accurate … and timely financial records and reports. Key Findings The Supervisor did not maintain complete and accurate … Determine whether the Town of Western Town Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184