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Livingston County Court and Trust Funds (2022-C&T-4)

… our impending review of court and trust funds on February 18, 2022, the Treasurer and County Clerk reconciled their …

https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4

Village of Montgomery – Purchasing and Information Technology (2013M-210)

… recovery plan. The Village received various IT services from consultants without service level agreements. Key …

https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210

Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)

… from recreational activities and information technology for the period June 1, 2011, to May 31, 2012. Background The … and four Trustees. The Village’s general fund expenditures for the 2010-11 fiscal year were approximately $34.1 million and for the 2011-12 fiscal year were approximately $38.1 million. …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-information

Village of Middleport – Water and Sewer Rents (2013M-313)

… of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October …

https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313

Village of Greenwich – Justice Court Operations (2014M-023)

… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … The Justice did not consistently submit monthly reports to the Justice Court Fund on time. Although the previous Justice remitted the balance of his bank account to the Village and subsequently closed the account when he …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023

City of North Tonawanda – Financial Operations (2012M-203)

… Purpose of Audit The purpose of our audit was to review the City’s oversight … residents. The City is governed by a five member Common Council. The City’s general fund budget for the 2012 fiscal … quotes, as required by the purchasing policy. We tested 24 claims totaling $41,600 from nine vendors who provided the …

https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203

Town of Otto – Town Clerk and Tax Collector (2012M-214)

… receipt, including DEC transaction reports, tax stubs and escrow lists. Impose penalties on taxpayers making payment …

https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214

Town of Cherry Valley – Budget Review (B4-14-21)

… revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. … Otsego County. Our Office completed a review of the Town’s preliminary budget for the 2015 fiscal year. The objective of … the review was to provide an independent evaluation of the preliminary budget. Key Findings We performed this budget …

https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21

Town of Alden – Town Supervisor (2024M-105)

… budgets being adopted and a significant accumulation of fund balance totaling over $4 million or 134 percent of the …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105

State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address

… session, the State of the State message delivered by Gov. Kathy Hochul set forth her agenda. State government is …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-address

Opinion 91-45

… ( Blumberg v Town of North Hempstead , 114 Misc 2d 8 at 12, 450 NYS2d 698 at 701, 702; see also 3 McQuillin, … §§7801 et seq ., 3001; Murer v Butterfield , 122 Misc 2d 969, 472 NYS2d 539), the appropriateness and availability of …

https://www.osc.ny.gov/legal-opinions/opinion-91-45

Report on Estimated Receipts and Disbursements – State Fiscal Years 2022-23 through 2024-25

This Report on Estimated Receipts and Disbursements for State Fiscal Years (SFY) 2022-23 through SFY 2024-25, issued pursuant to Section 23 of the State Finance Law, is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.

https://www.osc.ny.gov/files/reports/pdf/budget-receipts-disbursement-22-25.pdf

Supplemental Report on the State Fiscal Year 2022-23 Executive Budget (As Amended by the Governor)

This report details provisions of the New York State Fiscal Year 2022-23 Executive Budget proposal, as amended, and is a supplement to the Office of the State Comptroller’s “New York State Fiscal Year 2022-23 Executive Budget Review” that was published in February 2022.

https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2022-23.pdf

Opinion 2008-2

… proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. If the contract was entered … proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. You … a contract under which the members business delivers road salt to the town …

https://www.osc.ny.gov/legal-opinions/opinion-2008-2

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