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Conesus No. 1 Fire District – Internal Controls (2014M-46)
… ensure that District controls were adequate to ensure that financial activity is properly recorded and reported and that … the Board has not adopted other policies or procedures for financial operations such as cash receipts and disbursements, … of duties, annual review of the procurement and investment policies, timely annual audits and the use of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Opinion 90-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. VILLAGE BOARD -- Compensation (statement of in notice of budget hearing as excluding fringe benefits) … limited to salary or must also include the cost or value of fringe benefits …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 91-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Retirement Benefits (waiver of public salary exceeding statutory limit) PUBLIC OFFICERS … positions and subsequently be reappointed to the position of trustee without diminution of his or her retirement …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Upper Jay Fire District – Board Oversight (2023M-24)
… could be paid. The Treasurer did not provide the Board with monthly budget status reports. The Board, as a whole, … a Commissioner. Key Recommendations Provide the Board with a monthly budget status report. Audit and approve claims … by the Treasurer. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-granville.pdfTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly deposited, recorded, reported and remitted.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/marion-town-2023-149.pdfOversight of Direct Placement of Children (2017-S-30) (90-Day Response)
To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that children placed in the direct care of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s30-response.pdfOUF Annual Report of the Office of Unclaimed Funds SFY 2019-20
State Fiscal Year 2019-20 was another productive year for the Office of Unclaimed Funds, returning $415 million to rightful owners.
https://www.osc.ny.gov/files/unclaimed-funds/resources/pdf/annual-report-sfy-2019-20.pdfA Grade of Incomplete: Persistent Non-Filers of Legally Required Local Government Reports
A relatively small number of local governments are severely delinquent—failing to file for three or more years.
https://www.osc.ny.gov/files/local-government/publications/pdf/2020-persistent-non-filers-snapshot.pdfTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
Determine whether the Board provided proper oversight of water billing operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/philipstown-43.pdfOffice of Mental Health Oversight of Supportive Housing Programs, May 2017
Finding and maintaining stable, affordable housing is a concern for many New Yorkers.
https://www.osc.ny.gov/files/reports/special-topics/pdf/housing-mental-health-2017.pdfOversight of Contract Expenditures of Palladia, Inc. (2020-S-5) 180-Day Response
its contract with Palladia, Inc. to ensure reimbursed claims are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s5-response.pdfVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/montgomery-2021-50.pdfEnforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7)
To determine if the Department of Motor Vehicles takes adequate steps to identify motor carriers that must comply with Article 19-A of the New York...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s7.pdfOrganizational Chart of the Office of the New York State Comptroller
Breaks down the major divisions and their Deputy Comptrollers within the Office of the New York State Comptroller as of September 2020.
https://www.osc.ny.gov/files/about/pdf/org-chart.pdfVillage of Head of the Harbor – Justice Court Operations (2020M-110)
Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/head-of-the-harbor-justice-court-2020-110.pdfOversight of Contract Expenditures of Phoenix House New York (2017-S-21)
To determine whether the Office of Alcoholism and Substance Abuse Services is effectively monitoring its contracts with Phoenix House New York to ensure reimbursed claims are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s21.pdfChapter 53 of the Laws of 2024, Temporary Municipal Assistance Appropriation
Chapter 53 of the Laws of 2024, Temporary Municipal Assistance Appropriation
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-53-laws-temporary-municipal-assistance-appropriation.pdfCOVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… arts organizations such as independent live venues, movie theatres and museums, with additional grants set aside … 3,800 130 33,540 4% Staten Island 1,500 140 29,590 2% NYC $93,500 $6,250 $79,290 100% Note: Columns may not add to … weeks, the state has announced reopenings of large arenas, movie theaters, billiard parlors, indoor family entertainment …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryOpinion 90-4
… pond within the village where such pond is an integral part of the village's drainage system and where the filled in … Finally, you indicate that the owners of certain of the properties surrounding the pond have asked the village to … on private property if the pond serves as an integral part of the village's drainage system and the undesirable …
https://www.osc.ny.gov/legal-opinions/opinion-90-4