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Disposal of Electronic Devices (2012-S-73)
We recently examined 218 electronic devices that had been readied for sale as surplus by the Department of State (Department).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s73.pdfHelping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
Helping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
https://www.osc.ny.gov/files/local-government/publications/pdf/0810snapshot.pdfTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
Determine whether the Board of the Town of Clarence Industrial Development Agency (CIDA) properly approved and monitored projects.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clarence-ida-2020-97.pdfNY-Sun Incentive Program (Follow-Up) (2018-F-7)
To determine the extent of implementation of the two recommendations in our initial audit report, NY-Sun Incentive Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f7.pdfAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2013
IDAs can assist ailing municipalities by encouraging the creation of new businesses or the retention of existing businesses.
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance_0.pdfDepartment of Transportation Bulletin No. DOT-43
… Purpose: The purpose of this bulletin is to provide agency instructions for … the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background: Pursuant to Article 51 of the 2021-2026 Operational Services Unit Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-43-fy2023-2024-shift-lump-sum-payment-winter-maintenance-seasonTown of Wolcott – Information Technology (2020M-126)
… Determine whether the Town Board (Board) ensured the Town of Wolcott’s (Town) information technology (IT) assets were … … Determine whether the Town Board Board ensured the Town of Wolcotts Town information technology IT assets were …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Town of Allen - Town Clerk Fees (2016M-28)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk's financial management practices for … the Town's meeting minutes. … The purpose of our audit was to evaluate the Clerks financial management practices for the …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Town of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town Clerk's financial … physically secured until being deposited. … The purpose of our audit was to review the Town Clerks financial operations …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Louisville – Water User Charges (2015M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s water user charge … January 1, 2013 through July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Village of Cato – Water Financial Operations (2023M-145)
… – pdf] Audit Objective Determine whether the Village of Cato (Village) Board (Board) and Village officials … (officials) effectively managed the financial operations of the water fund. Key Findings The Board and officials did … for future needs. Village officials generally agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Town of Chester – Property Tax Exemptions (2016M-325)
… The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 through … The Assessor did not properly grant and monitor property tax exemptions and did not have the proper documentation to … The purpose of our audit was to review the Towns property tax exemption process for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Selected Aspects of Discretionary Spending
… the Rochester-Genesee Regional Transportation Authority’s discretionary spending complied with its guidelines and was … for specific program purposes, and it incurs indirect or “discretionary costs” that support overall objectives. Each … formal policies and procedures specifying the types of discretionary costs that are appropriate and the dollar …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Exclusion of Indebtedness for Sewage Facilities
… of Laws of 2023, A.5056/S.6940 (Conrad/Martinez) – Relates to extending the exclusion of indebtedness contracted for sewage facilities. Memo Bill Text Status … Relates to extending the exclusion of indebtedness contracted for …
https://www.osc.ny.gov/legislation/exclusion-indebtedness-sewage-facilitiesOpinion 2002-9
… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (contract for provision of services by private organization); … -- Contracts Not Requiring Competitive Bidding (contract for services pursuant to General Municipal Law §120-w below … REFUSE AND GARBAGE -- Solid Waste Facility (contract for services of individuals to coordinate volunteer workers) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 91-45
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … may only make repairs and improvements to town highways in the manner provided in the superintendent's agreement with the town board. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… York City and certain out-of-state customers. BuildSmart NY is the program created to carry out Executive Order 88 … (ASHRAE) Level II audits the entities funded. NYPA’s Central Management and Implementation Team did not document …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Opinion 98-18
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of fees … districts continue to be subject to the prohibition, found in subdivision 4 of section 209-b of the General Municipal … ambulance service within the fire district or the town in which the fire district is located. In addition, you ask …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Oversight of Sidewalk Sheds
… and removed when required, are safely maintained, and have valid operating permits. The audit covered the period … of sheds. Hazardous conditions that are not corrected can have severe consequences, as in the case of a pedestrian … as follows: 49 of the 60 sheds (82 percent) did not have publicly displayed permits, as required. 27 of the 60 …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-sheds