Search
C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Company’s financial operations for the period October … The purpose of our audit was to evaluate the internal controls of the Companys financial operations for the period October 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… Fire Company #1 is a volunteer organization located in the Village of Bloomingburg in Sullivan County. The Company officers consist of a President, Vice-President, Secretary, and Treasurer. The President is the chief executive officer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Audit Advisory Committee
… County Auditor Alan Lubin (Retired) Paul Moore Past President Retired Public Employees Association, Inc. Ruben …
https://www.osc.ny.gov/common-retirement-fund/resources/audit-advisory-committeeTown of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and internal controls over the receipts and … The purpose of our audit was to review the Supervisors appointment of a bookkeeper and internal controls over the receipts and …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Rensselaerville – Claims Auditing (2016M-244)
… Purpose of Audit The purpose of our audit was to examine the review the Town’s claims audit process for the period … The purpose of our audit was to examine the review the Towns claims audit process for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Opinion 90-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited … Whether the village board of trustees may determine on its own motion to construct the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41RFP#0001 – Online Financial Literacy Program
… 28, 2025 The Office of the State Comptroller (“OSC”) is seeking an Online Financial Literacy Program as detailed in … The Office of the State Comptroller OSC is seeking an Online Financial Literacy Program as detailed in …
https://www.osc.ny.gov/procurement/rfp-0001Opinion 2007-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … If the permanent full-time police officer who is a member of a bargaining unit and is the highest ranking subordinate … would be entitled to a monetary payment in the amount of the lump sum payment made to the next subordinate officer …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6State Agencies Bulletin No. 734
… employees in the titles of Forest Ranger 1, 2 and 3 to the original bargaining units of 31 in the Agency Law Enforcement … employees in the titles of Forest Ranger 1 2 and 3 to the original bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Opinion 98-10
… a village to generate revenues to reimburse the town for the cost of repairs and maintenance of village streets … letter concerning a contract between a town and a village for the repair and maintenance of village streets. You ask … the village to generate revenue to reimburse the town for the cost of these contractual services. Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-10IX.7.A Funds – IX. Federal Grants
… not adversely impacted. The need for the establishment of a new fund in SFS is rare. Requests for a new Federal fund should be limited to instances in which an agency receives an award from a Federal agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … County. The Library is governed by a seven-member Board of Trustees. The Library disbursed a total of $788,584 for … The purpose of our audit was to evaluate the internal controls over the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… Purpose of Audit The objectives of our audit were to review the Town’s internal controls over the Justice Court’s (Court) … The objectives of our audit were to review the Towns internal controls over the Justice Courts Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of Middlefield – Budgeting (2015M-109)
The purpose of our audit was to assess the Boards practices regarding adopting monitoring and controlling the budgets for the period January 1 2013 through J
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Opinion 91-44
… -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance … or the individual. The State health insurance plan is operated pursuant to Article XI of the Civil Service Law … purpose, the term "employee" includes "a paid elective official of the State or paid member of a public legislative …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Financial Toolkit for Local Officials
… are faced with unprecedented challenges in the wake of the pandemic including simultaneously managing the public health response and the budgetary impacts of the financial crisis …
https://www.osc.ny.gov/local-government/financial-toolkitOpinion 89-25
… needs of the surrounding town and the use of moneys held in reserve funds established by the village to finance such … needs of the surrounding town and the use of moneys held in reserve funds established by the village to finance such …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Oversight of Water Supply Emergency Plans (2021-S-39) (DHSES 180-Day response)
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39-response2.pdfOversight of Water Supply Emergency Plans (2021-S-39) 180-Day Response
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39-response.pdfLanguage Access Services (2022-S-38)
To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including complying with Executive Order 26.1 and New York State Executive Law Chapter 18, Article 10, Section 202-A.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s38.pdf