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Opinion 89-31
… authority for a city to adopt local laws, not inconsistent with any general law or the constitution, relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-31City of Yonkers – Budget Review (B6-16-11)
… and the related justification documents are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of … for tax certiorari settlements in the 2016-17 fiscal year. With the 2016-17 budget, the City will have exhausted 91.22 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11City of Troy – Budget Review (B5-16-15)
… The City's proposed budget is not in compliance with the tax levy limit and City officials have not adopted a local … 2017. Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless adopting a local …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15City of Newburgh – Budget Review (B6-16-17)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the general fund as … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17City of Long Beach – Budget Review (B7-16-9)
… fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget includes revenue estimates of $4.9 million for beach charges, $9.3 million for refuse and garbage charges, …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9City of Yonkers – Budget Review (B17-6-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … overtime costs could potentially be over budget by as much as $2.6 million based on the 2016-17 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11City of Norwich - Emergency Medical Services Billing (2019M-112)
… services provided are billed appropriately in accordance with the adopted rate schedule. Routinely reconcile billings … bill for unserviceable incidents. City officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Opinion 2005-8
… and may directly maintain and operate such vehicle with city personnel. Section 122-b also authorizes contracts with one or more organizations to supply, staff and equip … the same express limiting language as subdivision two with respect to the provision of general ambulance service by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8City of Dunkirk – Billing Enforcement (2020M-117)
… $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately … had implemented shut-off procedures in accordance with the Code, the City could have collected more than … according to the Code. The Treasurer generally disagreed with the findings but indicated he would take corrective …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117City of Johnstown – Financial Management (2020M-134)
… Medical Services (EMS) financial operations. As a result, the City could lose out on significant revenue. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134New York City Airport Lease
… the agreement was signed), the City had committed $24.9 million, but expended only $6.3 million of the $100 million … earmarked for capital projects. Subsequently, for the 2015-16 through 2019-20 fiscal years, additional funding … The Port Authority has not used the Aqueduct Parcel, a 26-acre parking lot adjacent to the Aqueduct race track, as …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseCity of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for … 16,200 residents. The City is governed by the City Council which comprises an elected Mayor and six elected …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192City of Albany – Payroll (2015M-110)
… 30, 2014. Background The City of Albany is located in Albany County and has a population of approximately … City’s payroll recordkeeping processes are not consistent in all departments. Employees in the Department of General Services (DGS) were not working …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110City of Yonkers – Payroll (2017M-212)
… 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately … decentralized and not administered uniformly, resulting in errors in employees’ leave accruals. The City paid over $903,000 in …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212City of Utica - Ethics Oversight (S9-19-12)
Determine whether City of Utica (City) officials used resources to meet certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/utica-city-s9-19-12.pdfCity of Troy - Ethics Oversight (S9-19-13)
Determine whether City of Troy (City) officials used resources to meet certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/troy-city-s9-19-13.pdfCity of Rochester - Ethics Oversight (S9-19-10)
Determine whether City of Rochester (City) officials used resources to meet certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/rochester-city-s9-19-10.pdfCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… report - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint … Ensuring construction change orders were made only when warranted and after a thorough review. Avoiding $11.3 … interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to contractors to …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andCity of Middletown – Payroll and Leave Benefits (2024M-26)
… at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with City collective bargaining agreements … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Opinion 92-8
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible uses … of such a project as a portion of the total project cost in excess of the federal aid and provides that the State's … in a bank or trust company located and authorized to do business in this State or invested in certain enumerated …
https://www.osc.ny.gov/legal-opinions/opinion-92-8