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Rockland County – Budget Review (B21-6-12)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Annual Assessment of Market Orders for 2015 and 2016
… 2014 through June 30, 2016 for the Apple and Sour Cherry Market Orders and the period April 1, 2014 through March 31, … the Program During the audit period, the Department’s Market Order Administration was responsible for the administration of all farm product market orders, except those involving dairy products. Each …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016Motor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… or whose property they might damage as a result of an accident. According to Article VI, Section 317 and Article …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Interunit Budget Transfer is the budget entry component that is used to move budget authority between two or more Business Units … Interunit Budget Transfer is the budget entry component that is used to move budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersOpinion 89-25
… Reserve Fund (use of moneys in to pay debt service) -- Repair Reserve Fund (transfer of moneys to capital reserve … 6-d, 119, 119-a, 119-o; VILLAGE LAW, §14-1404: Moneys in a repair reserve fund may be appropriated to a duly authorized … You also indicate that the village has established a repair reserve fund, into which tie-in fees paid by village …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Public Safety – 2023 Financial Condition Report
… or 21 percent, in 2022. This increase in the seven major crime categories used by law enforcement as indicators of overall crime trends is relatively large compared to data trends over the past decade. The statewide crime rate also rose in 2022, increasing by 22 percent to …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyLocal Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) 30-Day Response
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15-response.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
Determine whether the Board adhered to the law and District policy when procuring professional services
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalPlacement Agent Ban
… and registered lobbyists in obtaining investments with the Common Retirement Fund. Memo Bill Text Status … and registered lobbyists in obtaining investments with the CRF …
https://www.osc.ny.gov/legislation/placement-agent-banCity of Long Beach – Budget Review (B7-14-12)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12XI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… State Finance Law §139-l requires bidders on state procurements to … State Finance Law 139l requires bidders on state procurements to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Administration and Collection of Real Estate Transfer Taxes
… is $1 million or more, and is often referred to as the “mansion tax.” Unlike the basic RETT, the additional RETT is … billion from 848,608 RETT tax returns. As of June 2018, 57 New York counties remit RETT information to the Department in …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 95-13
… This opinion represents the views of the Office of the State Comptroller at the time … proceeds of outstanding bonds issued for a completed capital project must retain these proceeds for the payment of … school district purpose, in lieu of using the proceeds to pay principal and interest on the bonds, if the bonds do …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Opinion 95-27
… paid to a school district as a result of a court order or judgment will be barred unless the court order or judgment and other required data are filed with the State … Comptroller within one year of the date of the order or judgment. You ask whether the provisions of Education Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-27XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… the program. Among other things, the rules: Require contractors to submit a Minority and Women-Owned Business … review these utilization plans for compliance and notify contractors of deficiencies, and Allow contractors time to correct the noted deficiency and/or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateOpinion 2024-1
… main and the curb stop is owned by the City, while the customer owns the portion from the curb stop into the …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1