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Opinion 91-41
… tax increases, section 81(1)(e) does not provide authority for a petition to require a referendum on that question. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41State Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsCity 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 … 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 Western - Supervisor’s Records and Reports (2022M-184)
… 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 financial … of Town financial operations is diminished. The Supervisor did not: Provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Cost-of-Living Adjustment – Divorce and Your Benefits
… An ex-spouse may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option … but as part of the overall distribution from the retiree’s monthly retirement benefit while the retiree is still living. A DRO will be reviewed to determine …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentScio Central School District – Capital Assets (2024M-45)
… a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a total replacement cost of approximately $38,000 could not be … was not recorded. 38 capital assets with a total recorded replacement cost of approximately $47,000 did not have their …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Holland Central School District – Claims Audit (2021M-210)
… not comply with Education Law 1 and its own policy when it appointed the Superintendent’s secretary as the Board’s claims auditor for 12 of 14 months. Key Recommendations Ensure that the claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. The … manager: Booked all rentals, collected and deposited all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Serven Volunteer Fire Company – Board Oversight (2024M-97)
… all money as required, and allowed a member to handle hall rental revenue. Properly record all financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Uncollected Penalties
To determine if the Department of Agriculture and Markets Department effectively pursues and collects outstanding penalties The audit covers the period April
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesOrdinary Death Benefit – State Police Plan
… 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, … not receive a monthly pension benefit). The first $50,000 of this benefit is paid in the form of group-term life …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitThousand Islands Central School District – Financial Management (2022M-201)
… reserve, with a balance of approximately $1 million, to pay debt-service costs during the 2019-20 and 2020-21 fiscal … funds to the general fund and use the debt reserve to pay debt-service costs as required. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Charter School of Educational Excellence – Information Technology (2023M-174)
… of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and … Board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT … result, there was an increased risk of unauthorized access to student personal, private and sensitive information (PPSI) …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… taking additional steps to increase physical accessibility for the 103 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Town 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-140Village of Lake George – Records and Reports (2024M-82)
… Key Findings The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill … Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable … 4-408 or ensure the accuracy of the AFR filed with the Office of the State Comptroller (OSC). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Ordinary Death Benefit – Special 20- and 25-Year Plans
… you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … last date you were receiving earnings, on an authorized medical leave of absence or receiving workers’ compensation …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitTown of Jay – Records and Reports (2023M-22)
Determine whether the Town of Jay Town Supervisor maintained complete accurate and timely accounting records and reports to allow the Town Board Board to effectively manage the Towns financial operations
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22School District Website Transparency (2021-MS-1)
… financial plan that could enhance the transparency of the districts’ fiscal decisions. Ten did not transparently …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1