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Village of Silver Springs – Water Accountability and Billing (2015M-139)
… of our audit was to evaluate the Village’s water billing and production operations for the period January 1, 2013 … is governed by an elected four-member Board of Trustees and an elected Mayor. Budgeted appropriations for the 2014-15 … produced by the Village’s system to the amount billed and could not account for 41 percent of the water the system …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Village of Nelliston – Department of Public Works Payroll (2015M-104)
… leave accruals and maintenance of payroll time records for the period June 1, 2013 through November 30, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $464,000. … over leave accruals and payroll timekeeping. Time cards for DPW employees showed the month and year but not the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Town of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over … 1, 2013 through August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a … The purpose of our audit was to review the processes and procedures over …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Stockton – Financial Management (2014M-90)
… through February 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately 2,200. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Easton – Sales Tax Allocation (2014M-355)
… Purpose of Audit The purpose of our audit was to review the Town's practice for allocating … January 1, 2013 through June 30, 2014. Background The Town of Easton is located in Washington County and within its … The purpose of our audit was to review the Towns practice for allocating …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … State, distinct and separate from the Town of Tonawanda in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water operations for the period … January 1, 2013 through November 30, 2014. Background The Town of Berlin is located Rensselaer County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… are supposed to be documented as progress notes in CONNECTIONS – a statewide computer system for recording child … as required. In addition, there is no evidence that 16 of the foster children (33 percent) and 18 of the foster … exceeded the benchmark, and 54 of the 732 progress notes (7 percent) for the period thereafter were entered more than …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… in agriculture on Long Island, with production centered on nursery, greenhouse and sod products; vegetables; fruits; …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesOpinion 2006-3
… unreported; 23 Opns St Comp, 1967, p 708; 22 Opns St Comp, 1966, p 757; 22 Opns St Comp, 1966, p 74; see also Public Service Law §219[2]). 1 This …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 89-16
… of each company, must determine how foreign fire insurance tax moneys are to be used for the benefit of the department or company. … for that purpose. You ask whether foreign fire insurance tax moneys may be expended to pay for the publication of a … Whether foreign fire insurance tax moneys may be expended to pay for the publication of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 92-48
… subject to the limitations in section 6-l as amended by 413 of the Laws of 1991. This conclusion applies without … 6-l of the General Municipal Law by section 32 of chapter 413 of the Laws of 1991. General Municipal Law, §6-l relates, … at the time of the sale. Prior to the enactment of chapter 413 of the Laws of 1991, section 6-l(2) required that, upon …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 93-25
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … use. The village's provision of lighting may be one factor in determining whether the private right-of-way has become a …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 2001-5
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … at which a member of the fire district fire department was injured requiring emergency room treatment. Fire … Municipal Law §91. The year after Opn No. 82-242, supra , was rendered, section 176(31) of the Town Law was enacted by …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5DiNapoli: State Financial Condition Improving
… as intended. The budget also includes billions of dollars in new debt and lump sum appropriations for the Executive and … estimates by the Assembly indicate that All Funds spending in the Enacted Budget will total $150.3 billion, an increase … the Enacted Budget also includes more than $7.4 billion in new and increased authorizations for state-supported …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingComparison of PFRS Benefits
… of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 Tier 3 Tier 5 Tier 6 Membership Dates July 31, 1973 through … Tier 6 Benefit Information A comparison of key PFRS benefits …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsCapital Asset Management (Follow-Up)
… Objective To assess the extent of implementation, as of September 2025, of the seven recommendations included in our initial audit report, Capital Asset Management ( … To assess the extent of implementation as of September 2025 of the seven recommendations included in our initial audit report Capital Asset Management 2022S32 …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees using outside law firms and to minimize
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsXIV.15 Updating Agency Contacts – XIV. Special Procedures
The Office of the State Comptrollers OSC Office of Operations OOO maintains agency contact information for various audit and operational purposes
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsDiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… ensure it’s prepared for any economic uncertainties.” In June, New York City adopted a balanced budget for fiscal year … stated out-year gaps now total $17.6 billion from FY 2026 to FY 2028, $2.25 billion less than the three-year gap … gaps of nearly $2.3 billion in FY 2025, $8.5 billion in FY 2026, nearly $10 billion in FY 2027 and $12.8 billion in FY …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remain