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Village of Oxford – Justice Court Operations (2013M-219)

… period but not deposited or remitted to the JCF. Over 903 tickets with outstanding fees on record at the DMV were …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219

Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)

… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected five-member …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventory

Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)

… to determine if the Town was adequately safeguarding its fuel inventory for the period January 1, 2012 through … million. Key Findings The Town maintains two above-ground fuel storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From January 2012 …

https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386

Rochester City School District – Budget Review (B20-2-5)

… was to provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the … this year our office performed a review of the Rochester City School District’s (District) 2018-19 and 2019-20 adopted … imbalanced because District officials are relying on City Council to approve a waiver to the City charter for the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5

Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)

… Key Findings From 2008 through 2011, the general fund’s results of operations aggregated to net operating deficits of … loans as required by law. The Town paid $203,848 in health insurance premiums to nine officials and employees and … other employees and officials who opted out of the health insurance plan during the audit period, who were not …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operations

Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)

… our audit was to review the Town’s internal controls over Court operations for the period January 1, 2012, through June … for managing Town operations. The Town operates its Court with two Justices - Justice Edwyn Hise has presided … James Orr has presided since 2011. Each Justice has a Court clerk to assist with Court activity. Key Findings …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195

City of Yonkers – Budget Review (B19-6-6)

… in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s 2019-20 … costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2019-20 fiscal year. The … revenue, such as fund balance, in the 2020-21 budget. Pay tax certiorari claims from annual appropriations instead of …

https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6

City of Yonkers – Budget Review (B25-6-6)

… $1.55 billion, which includes operating and debt service funding of $809.2 million for the Yonkers Public Schools … Key Findings The 2025-26 budget relies on nonrecurring funding of $114.4 million, such as appropriated fund balance, one-time State and Federal funding and sale of property, to balance its budget. The City …

https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6

Administration of Mitchell-Lama Waiting Lists

… Program developments with approximately 68,000 apartments. In exchange for low-interest mortgage loans and … an agency within Homes and Community Renewal. Program apartments are rented or sold to prospective tenants on … are vacancies, applicants should be offered and awarded apartments in the order they appear on the waiting lists. …

https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-lists

Audit Advisory Committee

… (11 NYCRR 136-2), reviews and reports to the Comptroller on the annual internal and external audit processes related … the Retirement System and the Common Retirement Fund and on the Comprehensive Annual Financial Report. Jennifer … Reviews and reports to the Comptroller on the annual internal and external audit processes related …

https://www.osc.ny.gov/common-retirement-fund/resources/audit-advisory-committee

Opinion 90-41

… SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees may construct sewers and determine … Whether the village board of trustees may determine on its own motion to …

https://www.osc.ny.gov/legal-opinions/opinion-90-41

Opinion 96-24

… of amount provided by appropriation) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may … moneys for certain capital purposes. General Municipal Law, §6-g governs capital reserve funds in fire districts. … Comp, 1956, p 107; 4 Opns St Comp, 1948, p 557; see also Kelly v Chester Fire District , 116 Misc 2d 334, 455 NYS2d …

https://www.osc.ny.gov/legal-opinions/opinion-96-24

Opinion 92-5

… in general, a school district may not permit a private party to install vending machines owned by the private party on school district property for the use of school …

https://www.osc.ny.gov/legal-opinions/opinion-92-5

Opinion 92-45

… (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND FIRST AID SQUADS -- Ambulance Service (no authority to impose fee … imposed for the services of an emergency rescue and first aid squad of a fire district fire department. You ask whether …

https://www.osc.ny.gov/legal-opinions/opinion-92-45

Opinion 93-20

… of countersignature) TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may … issued by the town supervisor). Pursuant to Municipal Home Rule Law, §10, however, towns may adopt and amend local … things, their property, affairs or government (Municipal Home Rule Law, §10[1][i]) and the transaction of their …

https://www.osc.ny.gov/legal-opinions/opinion-93-20

Opinion 2001-7

… future extensions. The determination may be made only in connection with a proceeding to extend a district or to … authorizing the imposition of one-time "hook up" or "connection" fees, sometimes referred to as "entrance" fees … of certain costs incurred by the town with respect to the connection of users to the water or sewer system, and may not …

https://www.osc.ny.gov/legal-opinions/opinion-2001-7

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