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Village of Gowanda - Sewer Financial Operations (2019M-199)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials properly accounted for and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated … Determine whether the Board and Village officials properly accounted for and …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Opinion 98-12
… on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and dependent school district moneys to temporarily finance … Whether the moneys of a city with 125000+ inhabitants and the moneys of the city school district of such a city may …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Wells Fargo Shareholder Proposal
Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of Wells Fargo’s efforts to prevent harassment and discrimination against its protected classes of employees.
https://www.osc.ny.gov/files/press/pdf/wells-fargo-shareholder-proposal-09-19-2023.pdfCode of Ethics for IAC and REAC
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/code-of-ethics-for-iac-and-reac.pdfVillage of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. … Village of Hempstead Budget Review B1776 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Village of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition … June 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. … Village of Delhi Financial Condition 2013M110 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Town’s sewer and water districts for the period … Town of Black Brook Financial Condition of Sewer and Water Districts 2012M216 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otsego-industrial-development-agency-2021-38.pdfSodus Center Fire District – Board Oversight (2017M-108)
The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/sodus-district-2017-108.pdfService-Disabled Veteran-Owned Business Program Implementation (2015-S-81), 90-Day Response
To determine the extent of progress that the Office of General Services (OGS) has made in implementing the Service-Disabled Veteran-Owned Business (SDVOB) Progr
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s81-response.pdfService-Disabled Veteran-Owned Business Program Implementation (2015-S-81)
To determine the extent of progress that the Office of General Services (OGS) has made in implementing the Service-Disabled Veteran-Owned Business (SDVOB) Progr
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s81.pdfCapital Planning (Follow-Up) (2018-F-16)
To determine the extent of the implementation of the three recommendations included in our initial audit report, Niagara Frontier Transportation Authority: Capital Planning.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f16.pdfMaximus, Inc.
The objective of our examination was to determine whether the Department of Health (DOH) followed the proper procurement procedures when officials directed Maxi
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2015-08-21.pdfProperty Type Tables
This indicates by property type, the property type code, relevant article/section of the Abandoned Property Law, description of the property and associated dorm
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/property-type-tables.pdfTown of Windsor – Financial Management (2025M-24)
… The audit report includes five recommendations to help improve the Town’s financial management. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Tyre - Long-Term Planning (2019M-61)
… complete report - pdf] Audit Objective Determine whether the Board established adequate long-term plans which appropriately address the Town’s operational and capital needs and funding sources. Key Findings The Board did not develop: Comprehensive multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… strongest allies. I am heartened that so many other public funds have stepped forward to purchase bonds and support … Florida, Illinois, Texas, Ohio and other public U.S. funds in purchasing $150 million in Israel bonds in recent …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsOpinion 89-32
… has a prohibited conflict of interest in a lease pursuant to which the county rents a gravel pit from a corporation of … lease was entered into before the treasurer was elected to office and that the treasurer acquired her interest in the … officer or employee (General Municipal Law, §800[3][d]). For this purpose, a "contract" includes any express or …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Town of Wellsville – Budgeting (2021M-112)
… Determine whether the Town of Wellsville Town Board Board adopted structurally balanced budgets …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Town of Cobleskill – Budgeting (2023M-138)
… complete report – pdf] Audit Objective Determine whether the Town of Cobleskill (Town) Town Board (Board) developed realistic budgets. Key Findings The Board did not develop realistic budgets. Budgeted … Determine whether the Town of Cobleskill Town Town Board Board developed …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138