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Transportation – 2023 Financial Condition Report
… components. The fact that a bridge is in poor condition does not imply that it is unsafe or likely to collapse. A …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April 30, 2013. Background The County of Albany has approximately … not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andVillage of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … that the significant revenue and expenditure projections in the tentative budget are reasonable. The proposed budget … provisions for infrastructure needs. There are budget gaps in the water and sewer funds which are planned to be funded …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9City of Johnstown – Financial Management (2020M-134)
… information to monitor the City’s financial condition, and does not know the City’s current financial condition. The …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134City of Olean Housing Authority – Board Oversight (2016M-93)
… adopted a comprehensive investment policy. The Authority does not have a written agreement with the brokerage firm …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the Town and the private citizen’s group so that it does not appear the Town is fundraising. Ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… City is contending with the devastating economic effects of the pandemic and the long road back to normal. Today, in … City is contending with the devastating economic effects of the pandemic and the long road back to normal Today in …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… Purchased $299,298 in goods and services that should have been competitively procured however $101,121 was … a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s … pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Broome – Purchasing and Justice Court (2014M-255)
… is governed by an elected five-member Town Board. The Town does not have a centralized purchasing function; instead each …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Red Creek Central School District – Financial Condition (2016M-365)
… through June 9, 2016. Background The Red Creek Central School District is located in the Towns of Butler and Wolcott … multiyear financial and capital plans. … Red Creek Central School District Financial Condition 2016M365 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2012 through … million. The District reported year-end unrestricted fund balance that complied with the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Eldred Central School District – Budget Review (B4-15-3)
… The proposed budget of $5,783,942 for State aid is $274,899 higher than the State’s estimate of $5,509,043. The budgeted $1,930,000 for health insurance is $164,625 greater than the District’s supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Indian River Central School District – Financial Condition (2016M-287)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns of … statutory limit. District officials improperly reported about $862,000 of unrestricted fund balance in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Lancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Purpose of Audit The purpose of our audit was to examine internal controls … 2015. Background The Haldane School District is located in the Town of Phillipstown in Putnam County and the Town of Fishkill in Dutchess County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationPort Washington Union Free School District – Payroll (2025M-38)
… maintenance, security and transportation employees’ salaries and wages? Audit Period July 1, 2023 – December 31, … to ensure that employees are accurately paid the salaries and wages authorized by the board of education …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Compliance With Special Education Requirements – Evaluations
… all students initially referred for evaluations during the school year ended June 30, 2017. About the Program The … Education Act (IDEA) ensures that a free appropriate public education is made available to eligible children* with … City Department of Education (DOE) – the nation’s largest school system – serves approximately 1.1 million students at …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsOpinion 95-12
… by L 1992, ch 708, govern the deposit and investment of public funds of "local governments". For this purpose, a … government is defined to include municipal corporations, school districts, BOCES, district corporations, special improvement districts, public libraries and IDAs (General Municipal Law, §§10[1][a], …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 94-25
… 1994 George T. Gander, Jr., Chairman West Hempstead Fire District … Whether General Municipal Law 217cv authorizes …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Opinion 88-51
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund … lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of … annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended and the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-51