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South Butler Fire Department – Oversight of Financial Activities (2020M-120)
Determine whether the South Butler Fire Department, Inc. (Department) officers and members provided adequate financial oversight.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/south-butler-fire-department-2020-120.pdfKingston Housing Authority – Board Oversight (2020M-103)
Determine whether the Board of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/kingston-housing-2020-103.pdfMTA/NYC Transit - Trash Can Free Stations Pilot Program, (2014-S-29) 90-Day Response
We audited the Metropolitan Transportation Authority: New York City Transit - Trash Can Free Stations Pilot Program
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s29-response.pdfTuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-191.pdfSUNY Purchase - Selected Employee Travel Expenses (2012-S-149)
We recently audited selected travel expenses of the State University of New York at Purchase (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s149.pdfUncollected Penalties (2012-S-69), 90-Day Response
To determine if the Department of Agriculture and Markets (Department) effectively pursues and collects outstanding penalties.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s69-response.pdfUncollected Penalties (2012-S-69)
To determine if the Department of Agriculture and Markets (Department) effectively pursues and collects outstanding penalties.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s69.pdfCode of Ethics For Advisory Council and Advisory Committees
Restrictions on Transactions Between Council or Committee Members and the Common Retirement Fund or Retirement Systems
https://www.osc.ny.gov/files/common-retirement-fund/pdf/ethics-advisory-committees.pdfPerformance of Industrial Development Agencies in New York State - 2020 Annual Report
An OSC analysis of the data reported by IDAs and LDCs for Fiscal Year Ending 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2020-annual-report.pdfOpinion 92-8
… STREETS AND HIGHWAYS -- Improvements (issuance of obligations to finance non-federal share of federally-aided … projects. The repayment is made from the proceeds of obligations issued by the New York State Thruway Authority … the municipal share for which the city may issue obligations is the full amount of the non-federal share ( cf …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 92-23
… the circumstances (1A Antieau, Municipal Corporation Law, §10.16). The term may not be so long as to "cede away control … (see 10A McQuillin, Municipal Corporations, §29.101; 10 McQuillin, Municipal Corporations, §28.42.35). …
https://www.osc.ny.gov/legal-opinions/opinion-92-23XI.17 Protest Procedures – XI. Procurement and Contract Management
… entities subject to Section 163 of the State Finance Law are required to advise in their solicitation documents of … of the State Comptroller as required, or provided for, by law, resolution or otherwise, including but not limited to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… voucher to the Merchandise Received Date or Merchandise Inspection Date on the purchase order, where applicable, and … number of calendar days taken to resolve the matter. 2. an inspection period or audit is specifically required by … by the lesser of (i) the number of days provided for the inspection or audit or (ii) the number of days actually used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewXII.1 Expenditures Overview – XII. Expenditures
… Certification Requirements Agency Payment Preparation and Submittal to OSC Unique Payment Situations OSC Audit Process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewUse of Federal Funding for Election Technology and Security
… Objective To determine whether the Board of Elections utilized available funding from the 2018 Help … 1, 2018 to February 11, 2021. About the Program The Board of Elections (BOE) is responsible for administering and … To determine whether the Board of Elections BOE utilized available funding from the 2018 …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityCity of Long Beach – Budget Review (B24-7-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Opinion 95-8
… This opinion represents the views of the Office of the State Comptroller at the time … and paid pursuant to sections 1349(2)(e) and (f) are distributable to and held in the custody of the district … department as the "claiming agent", or whether the funds are to be treated as a county general fund revenue. You also …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Opinion 91-20
… of the fee or charge imposed by the town for ambulance services rendered to the insured and may collect the fee or … town and that these contracts also provide for ambulance services within the fire protection districts. You state that … ambulance service to provide service to supplement those services provided by the emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-91-20XIV.5 Employee Award Programs – XIV. Special Procedures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to outline the issues Business … The purpose of this section is to outline the issues Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsCustodial Service Contract Procurement and Oversight
… City Department of Education (DOE), the nation’s largest school system, serves approximately 1 million students at its more than 1,800 elementary, middle, and high schools located in over 1,300 buildings (some buildings house multiple schools). DOE’s Division of School Facilities (DSF) is responsible for the maintenance, …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversight