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Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of … The Board underestimated revenues and expenditures in the 2012-13 and 2013-14 budgets. Key Recommendations Adopt … budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. Develop …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Opinion 90-56
… absence) MILITARY LAW, §242(5); GENERAL MUNICIPAL LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school … salary and his or her military compensation (33 Opns St Comp, 1977, p 117; 22 Opns St Comp, 1966, p 559). As the … persons holding a position in the exempt class of civil service under certain circumstances (Military Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 88-75
… is a profit corporation and which represents the city in a lawsuit would have a prohibited interest in the contract … further state that the city has been represented in the lawsuit by another firm but that the principal lawyer … city retains your law firm to represent the city in the lawsuit. Article 18 of the General Municipal Law (§§800 et …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent … households in the State to rent or purchase decent, safe housing in the private housing market by providing … at least annually to determine if the unit is decent, safe, and sanitary. HCR received over $16 billion in federal …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… a long-term plan. The plan should address how you monitor and maintain assets and how much you can spend within your budget. By developing a structured approach for assessing and funding capital assets, you can help avoid the … CostSaving Ideas Capital Planning for Local Governments and School Districts …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsTravel Advisory No. 1
… Subject: Employees’ responsibilities when using a proxy to create an expense report in SFS Guidance: … Employees responsibilities when using a proxy to create an expense report in SFS …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsOpinion 94-33
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (participation by retired members of fire … of a fire department may not participate in a service award program unless they are subject to being called to duty …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… to the property manager, included deposits of community room rental income. In addition to these deposits, we … income, including community room rental income. Issue guidance to all Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellOpinion 88-36
… The right of subrogation is usually set forth as a term of the surety contract. The sheriff's official …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Town of Perth – Conflict of Interest (2024M-142)
… Determine whether any Town of Perth Town Board Board members had prohibited interest in nonpayroll …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Review of the Financial Plan of the City of New York - February 2023
The City’s Fiscal Year 2024 Preliminary Budget balances the coming fiscal year’s budget and shows continued short-term improvement in the City’s fiscal profile.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2023.pdfFiscal Stress Monitoring System - Municipalities: Fiscal Year 2020 Results
This snapshot highlights the results for all counties, cities, towns and villages that filed reports for local fiscal years ending (FYE) in 2020.
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-municipalities-fiscal-year-2020-results.pdfLow-Income Housing Trust Fund Program (Follow-Up) (2019-F-44) 30-Day Response
To determine the extent to which Homes and Community Renewal (HCR) implemented the recommendations in our initial audit report, Low-Income Housing Trust Fund...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f44-response.pdfLow-Income Housing Trust Fund Program (Follow-Up) (2019-F-44)
To determine the extent to which Homes and Community Renewal (HCR) implemented the recommendations in our initial audit report, Low-Income Housing Trust Fund...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f44.pdfFacilities Planning Bureau Project Review (2018-S-2), 90-Day Response
To determine if the State Education Department’s (Department) Facilities Planning Bureau (Bureau) completes its review of projects in a timely manner and, if no
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s2-response.pdfCity of Long Beach - Budget Review (B19-7-4)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/long-beach-br-7-4.pdfLong Island Power Authority: Response to Hurricane Earl, December 2010
While LIPA appears to have adhered to established storm protocols in response to Hurricane Earl, opportunities exist to improve these policies and procedures.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-lipa-2010.pdfTown of Sheridan – Shared Services Costs (2023M-74)
Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared service costs incurred pursuant to an intermunicipal agreement (IMA) and whether the Board conveyed land in a transparent and equitable manner.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sheridan-town-2023-74.pdfIssue Brief: New York City Health + Hospitals
New York City Health + Hospitals (H+H) is the largest municipal public health system in the country and the City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients.
https://www.osc.ny.gov/files/reports/osdc/pdf/health-hospitals-issue-brief.pdfCheektowaga Central School District - Capital Project Management (2022M-90)
Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School capital project (Project) in a transparent manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cheektowaga-central-school-district-2022-90.pdf