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Review of Real Property Holdings for Disposal (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our initial report, Review of … We determined that the Department implemented each of the five recommendations from our initial report. Key … To determine the extent of implementation of the five recommendations made in our initial report Review of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followRecent Trends and Impact of COVID-19 in the Bronx
… June 2021 PDF Version En Español Highlights Population in the Bronx grew by 10.4 percent from 2000 to 2017 (faster … than any other borough), driven primarily by the growth in the immigrant population, but it declined in the next two years to 1.42 million residents. More than 90 …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxComptroller DiNapoli Releases Municipal Audits
… , City of Olean and the Walworth-Seely Public Library . “In today’s fiscal climate, budget transparency and … (Cattaraugus County) Department payroll payments were not adequately supported and leave time was not properly … have custody, control and use of the library credit card but did not effectively monitor the usage of the card or …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… payments when they were received and did not indicate the form of payment received in the water and sewer records. The … individual receipts make up each deposit and record the form of payment. Remit all moneys to the Supervisor in …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Bridgewater – Financial Operations (2013M-309)
… audit of the records and reports of the Town Supervisor or hire an independent auditor to conduct the audit. Discontinue …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Town of Parma – Financial Management and Information Technology (2012M-96)
… January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, … same time, the Board appropriated nonexistent fund balance in the highway fund budget for three of the last five fiscal … and procedures or a disaster recovery plan to follow in the event of emergency. The Town did not designate an …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership operate the Company in accordance with its Certificate of Incorporation Certificate and provide adequate financial oversight of Company operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98DiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal stress under New York State Comptroller Thomas P. … districts in fiscal stress the prior year. The low number of districts with stress designations largely reflects recent … in recent years,” DiNapoli said. “While the number of districts has increased, it remains lower than before the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressOverview – Divorce and Your Benefits
… the marriage ends. Retirement benefits could be affected in any of the following ways: An ex-spouse may be entitled to a portion of the pension; A member may be required to name … that provides a continuing benefit to their ex-spouse in the event of the member’s death; An ex-spouse may be …
https://www.osc.ny.gov/retirement/members/divorce/overviewWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the … that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July … Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and Williamson in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseOtsego County – Court and Trust Funds (2025-C&T-4)
… for court and trust funds for the period January 1, 2023 through July 31, 2025. Background Pursuant to a court order, … for court and trust funds for the period January 1 2023 through July 31 2025 …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4The 80/20 Housing Program
… developers participating in the Housing Finance Agency’s 80/20 Program complied with Program requirements regarding … The audit scope included the 68 developments in the 80/20 Program, that were occupied and had allocated 20 … high-quality, affordable, multifamily rental housing. Its 80/20 Program (Program) provides low-interest financing to …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,661 contracts for state agencies and public authorities valued at $1.9 billion … In September the Office of the State Comptroller approved 1661 contracts for state agencies …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberCost-Saving Ideas: Evaluating Solid Waste Collection Options
… by contract with a private company, citizens must receive the highest quality of service for the lowest possible cost. To determine if your … to use, should also consult with its legal counsel, as appropriate. Examine municipal garbage collection Local …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsFranklin Square Union Free School District – Website Transparency (2025M-93)
… post certain financial and administrative information on a school district’s website to help enhance the public’s … financial and administrative information to the public in a transparent manner by making information easily … related corrective action plans (CAP) addressing findings in the management letters for fiscal years ending June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Opinion 2006-10
… school district, BOCES, fire district, the State of New York or the United States government and any agency or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 90-41
… represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear … part, as follows: The amendment to §14-1410 is misplaced. What was intended was to clarify the authority of the village … the necessity for §14-1412, since the board of trustees has the power to make a determination with or without a …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2002-14
… such an investigation incidentally may benefit a private party. This is in reply to your inquiry concerning a village … because it may confer an incidental benefit on a private party (see, e.g., Murphy v Erie County , 28 NY2d 80, 320 … provide some benefit to the claimant or other private party. 1 There would be no gift in violation of Article VIII, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Coronavirus Aid, Relief and Economic Security (CARES) Act Information
This guidance document discusses the importance of proper fiscal oversight by local and school district officials during these unprecedented times.
https://www.osc.ny.gov/files/local-government/publications/pdf/cares-act-information-guidance.pdf