Search

… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Exemption From (housing authority) … is exempt from the payment of court filing fees. This is in reply to your inquiry asking whether a municipal housing … from the payment of court fees when it is a litigant in Supreme Court, a County Court, the Civil Court of the City …

https://www.osc.ny.gov/legal-opinions/opinion-89-63

City of Mount Vernon – Audit Follow-Up (2020M-96-F)

… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in … The purpose of our review was to assess the City of Mount Vernons City progress as of JulyAugust 2025 in …

https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-f

City of Yonkers – Budget Review (B20-6-4)

… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are … to balance its budget. Revenue estimates for sales and use tax, income tax surcharge, sewer rents, metered water sales, …

https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4

City of Lockport – Budget Review (B21-1-9)

… the proposed budget. In 2020 the City lost an arbitration ruling that requires it to hire 12 firefighters. City …

https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9

City of Rome – Solar Power Purchase Agreements (2015M-290)

… purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, 2015. …

https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290

Syracuse City School District – Claims Audit Process (2016M-290)

… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … In some instances, purchase orders are not issued prior to ordering goods or services. Key Recommendation Ensure that … officer generates and approves purchase orders prior to the District ordering goods and services that require …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290

City of Johnstown – Internal Controls Over Payroll (2015M-75)

… adequate internal controls were maintained over the City’s payroll procedures for the period January 1, 2014 through … policies and procedures for preparing and disbursing the payroll or for maintaining timekeeping records. Not all … Establish written policies and procedures for processing payroll and maintaining time records. Require department …

https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75

Rochester City School District – Payroll and Procurement (2016M-435)

… payments and payments for goods and services for the period July 1, 2014 through October 25, 2016. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435

Port Jervis City School District – Financial Condition (2016M-319)

… period July 1, 2014 through June 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, which operates four … Port Jervis City School District Financial Condition 2016M319 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319

Niagara Falls City School District – Fuel Accountability (2015M-178)

… through May 22, 2015. Background The Niagara Falls City School District is located in Niagara County. The District, … Niagara Falls City School District Fuel Accountability 2015M178 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178

Cortland Enlarged City School District - Budget Review (B4-15-12)

… the 2015-16 fiscal year. Background The Cortland Enlarged City School District, located in Cortland County, has a … Cortland Enlarged City School District Budget Review B41512 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12

New Rochelle City School District – Financial Condition (2013M-377)

… The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377

Watervliet City School District – Payroll and Claims Processing (2013M-4)

… payments for a portion of those days that are unused at retirement. However, it appears the leave time records for 12 … The former Superintendant was overpaid by $11,083 at retirement for 17.5 vacation days to which he was not entitled and a former employee was entitled to an additional $13,773 at retirement …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4