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Opinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… Senior Center, such as signs identifying van accessible parking spaces and grab bars mounted to the side and rear … buildings, such as marked access aisles at the accessible parking spaces, signs identifying van accessible parking spaces, restroom doors that open with five pounds …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringVillage of Skaneateles – Claims Auditing (2024M-68)
… Determine whether Village of Skaneateles (Village) claims were adequately supported, appropriate and properly … and approved prior to payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board (Board) did not audit all claims before payment. Additionally, some claims were not …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Charter School of Educational Excellence – Information Technology (2023M-174)
… pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data to … contingency plan. As a result, there was an increased risk of unauthorized access to student personal, private and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for … District officials did not ensure that all credit card and purchase card charges were properly approved and … Central School District District officials ensured credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… The Rush Fire District, located in Monroe County, is a district corporation of the State, distinct and separate … was the Treasurer. We found that District officials made 26 credit card purchases totaling $1,609 that did not include … the provision of bonding insurance for any Board member, official or employee responsible for using credit cards. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Review & Modify ChartField Strings on the Department Budget Table in PayServ
Review & Modify ChartField Strings on the Department Budget Table in PayServ
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/1403att4.pdfAvoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis
This session will identify those concepts commonly misunderstood by local government managers and governing boards, help explain how to properly implement these concepts and ways to prevent pitfalls in the budgeting process.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-cliff-budgeting-041625.pdfSelected Aspects of Safety and Security in Subway Facilities (2022-S-20)
To determine whether New York City Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security equipment, such as cameras, help point intercoms, and customer assistance intercoms, is maintained (working and tested).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s20.pdfLabor Investigations in New York City (2022-S-17) 180-Day Response
To determine whether the Department of Labor (Department) is adequately conducting labor violation investigations in New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s17-response.pdfMental Health Education, Supports, and Services in Schools (Follow-Up) (2023-F-34)
To determine the extent of implementation of the five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools (Report 2020-N-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f34.pdfReview & Modify ChartField Strings on the Department Budget Table in PayServ
payroll-bulletin-2238-attachment2.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2238-attachment2.pdfBusiness Growth in New York City During the COVID-19 Pandemic
The onset of the COVID-19 pandemic impacted the business landscape in New York City in terms of business size, location and industry.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2025.pdfFiscal Stress Monitoring System - Municipalities in Stress Fiscal Years Ending 2020
This list includes the municipalities designated in fiscal stress for the 2020 fiscal year, updated to reflect municipalities with a December 31, 2020 fiscal year end.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2020-munis-stressed.pdfImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up) (2019-F-59)
To follow up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper Medicaid...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19f59.pdfUnderstanding Local Government Sales Tax in New York State - 2020 Update
This report is an update to the Office of the State Comptroller’s March 2015 publication on local government sales taxes in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/understanding-local-government-sales-tax-in-nys-2020-update.pdfLocal Sales Tax Collections Growth Improves in Third Quarter of 2019
Local sales tax collections in New York State totaled $4.8 billion in the third quarter of 2019, an increase of 6.3 percent over the third quarter of 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-third-quarter-2019.pdfFiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18.
https://www.osc.ny.gov/files/local-government/publications/pdf/common-themes-for-school-year-2018-19.pdfFiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18. The report ref
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2018-19.pdf