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Roslyn Union Free School District – Cash Receipts (2016M-241)
… The Roslyn Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … triplicate receipts are not issued for money received in building locations other than the District office. Eight … receipts we tested were held between 11 and 30 days before being deposited in the District’s bank accounts. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Opinion 2010-3
… PROTECTION DISTRICTS: Fire Protection Contracts (cost of debt service of fire company as part of "definite sum"); (not … fire protection district and an incorporated fire company is subject to a public hearing, but is not required or authorized to be subject to a referendum. …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Town of Hartwick – Water District Operations (2017M-250)
… July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. … billing records to ensure all users of the system are being billed. … Town of Hartwick Water District Operations …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250NY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… Common Retirement Fund (Fund), is asking fellow investors in Wynn Resorts to vote their shares for the Fund's request … have the right to know if their investment dollars are being spent on political agendas that are not in the company's best interest." Currently, Wynn Resorts does …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingCity of Newburgh – Budget Review (B19-6-11)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … greater than the tax levy limit (tax cap), unless a local law is adopted to override the limit. Review the estimates …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Oversight of Weights and Measures Programs (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Weights and … on labels; and gasoline and diesel fuels sold for use in motor vehicles to ensure quality standards are met and … the conduct of the inspections and the enforcement of the law and regulations. Municipalities are required to maintain …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followCity of Newburgh – Budget Review (B20-6-12)
… the significant revenue and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … greater than the tax levy limit (tax cap), unless a local law is adopted to override the limit. Review the estimates …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… which is governed by a five-member Town Board, is located in Erie County and has approximately 2,800 residents. The … amount of fund balance and established by local law a tax relief rebate program in 2013 to provide property owners with a one-time property …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the AFR was prepared … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Opinion 90-38
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use … of subsequent construction of residence on) HIGHWAY LAW, §205-a: The status of a highway as a seasonal limited … and are dependent upon the highway for access. We are in receipt of your letter concerning a town highway which has …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… for necessity, propriety and compliance with State law and ESDC's internal contracting guidelines. The contract … and expanding New York's rich cultural resources. In 2007, former New York State Governor Eliot Spitzer … 1, 2007 at an annual salary capped by law at $109,800. In the same month Ms. Hitchens began work at the Council, …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to … cash collected. Key Recommendations Ensure that bylaws are being followed, including the President signing vouchers and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mLansingburgh Central School District – Purchasing (2017M-173)
… The Lansingburgh Central School District is located in Rensselaer County and encompasses portions of the Towns of … Key Recommendation The Superintendent, or someone in a position of authority over the Treasurer, should review … submitted by the Treasurer prior to the purchase being made. … Lansingburgh Central School District Purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Harborfields Central School District – Claims Processing (2016M-38)
… The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The District, … invoices against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that funds are only being disbursed for District purposes and that the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Special Accidental Death Benefit – State Police Plan
… prior to any reductions for workers’ compensation benefits being made due to your death; and Your Social Security … will be at least: The full wage you would have earned in the highest grade-step of your position; or The wage that … been payable to a police superior officer, if you were in the highest grade-step of a supervisory position. …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… prior to any reductions for workers’ compensation payments being made due to your death; and Your Social Security … will be at least: The full wage you would have earned in the highest grade-step of your position; or The wage that … a police superior officer or a fire officer, if you were in the highest grade-step of a supervisory position. …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitTown of North Castle – Cash Disbursement (2013M-32)
… 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board includes four Board … 2012 and months thereafter, with all reconciling items being resolved in a timely manner. … Town of North Castle Cash Disbursement …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32DiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… or hot water is a hazard that is supposed to be addressed in 24 hours, but the city’s Department of Housing … DiNapoli. “It is unacceptable that families could be left in the cold because of a database flaw that went unnoticed … address the problems we found and ensure New Yorkers are being helped this fall and winter when they complain that …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredOpinion 94-27
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2000-11
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of … Duties (removal of deputy appointed by town board) TOWN LAW §32(2): A deputy town superintendent of highways, whether … of deputy or within five days after a vacancy occurs in the office of deputy, the town board shall have power to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11