Search

Opinion 92-41

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … authority to construct and repair any "public roads, walks, places and avenues" on any island in the town, even though such roads, walks, places and avenues are narrower than the width of …

https://www.osc.ny.gov/legal-opinions/opinion-92-41

Selected Aspects of Toll Collections

… assess and collect toll revenues for use of the Thruway. In November 2020, the Authority completed a system-wide … with Tolls by Mail accounting for approximately 10%. During the 3 years beginning January 2019, the Authority … Massachusetts) for registration suspensions. Ensure that all images rejected by the automated process that are …

https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collections

City of Olean – Budget Review (B1-14-1)

… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …

https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1

DiNapoli Statement on Sentencing of Special Education Provider

… Services, shows that those who abuse the state’s special education system will be held accountable for their … find patterns of mismanagement and abuse in the preschool special education sector. I will continue my efforts to make sure tax dollars intended for students with special needs are spent as intended and not used to line the …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-provider

City of Batavia – Business Improvement District (2017M-283)

… 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 … nine-member City Council. The Council created the BID in 1997. The BID is a geographic area in which a charge is … past 13 years by a total of approximately $464,000 or an average of $42,000 each year. Key Recommendations Enter into …

https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283

DeRuyter Central School District – Financial Condition (2015M-119)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119

Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)

… Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of … surplus funds each year (approximately $10.3 million over a five-year period) to help finance the ensuing year’s …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-management

Valhalla Union Free School District – Financial Condition (2015M-333)

… the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates four … four consecutive fiscal years and underestimated revenues in two of the four fiscal years, creating cumulative … for their established purposes since being established in 2011. Key Recommendations Develop realistic budgets based …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333

Town of Windsor – Financial Management (2025M-24)

… balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did not … estimates with a breakdown by fund to assist officials in preparing and approving the final budget and providing … and highway fund TOV, the three main operating funds, during the four-year audit period. As a result, more taxes …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24

Montauk Union Free School District – Financial Condition (2016M-168)

… through December 31, 2015. Background The Montauk Union Free School District is located in the Town of East Hampton … Montauk Union Free School District Financial Condition 2016M168 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168

Farmingdale Union Free School District – Financial Condition (2016M-235)

… condition for the period July 1, 2014 through February 29, 2016. Background The Farmingdale Union Free School … million. Key Findings The Board adopted budgets for fiscal years 2011-12 through 2014-15 that appropriated a total of … of the ensuing year’s operations during all four fiscal years. Key Recommendations Adopt budgets that represent the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235

South Huntington Union Free School District – Financial Condition (2016M-132)

… The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, … officials overestimated general fund appropriations in the last three adopted budgets, resulting in operating … $10.6 million. The District’s unassigned fund balance during these years exceeded the statutory limit. District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132

Sweet Home Central School District – Financial Management (2016M-207)

… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207

Village of Morris – Fund Balance (2017M-58)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … by an elected three-member Village Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 … known trends. Ensure that the contingency budget line does not exceed the maximum allowable amount in both the …

https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58

North Tonawanda City School District – Information Technology (2023M-102)

… officials properly secured user account access to the network and managed user account permissions in financial … network user accounts. Properly manage permissions for 517 user accounts in the student information application by ensuring accounts were locked or disabled when an employee separated from the District. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102

Town of Coldspring – Town Clerk Operations (2013M-137)

Town of Coldspring Town Clerk Operations 2013M137

https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137

Overview – Improving the Effectiveness of Your Claims Auditing Process

… guide provides a foundation of knowledge that users can build upon as they gain experience auditing claims. The …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview

Town of Putnam – Accounting Records and Reports (2022M-188)

… and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting … Board (Board) cannot make sound financial decisions. Due to the Supervisor’s lack of oversight of the former … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …

https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188