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Opinion 91-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (amount returned from the deposit for copies of) LOCAL LAWS -- Pre-emption (deposits on plans and … Concerning what portion of the deposit on copies of plans and specifications required …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Federal Impact on Higher Education – Federal Funding and New York
… in New York and elsewhere. Federal Reconciliation Bill Provisions in the federal reconciliation bill, signed into law as Public Law (P.L.) No: 119-21, enacted on July 4, 2025, will impact college … of terrorism. 11 FFY 2026 Budget Appropriations Final House and Senate action on federal fiscal year (FFY) 2026 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationWest Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for the period … receipts that were submitted. Reimbursements for personal cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Fultonville – Claims Auditing (Montgomery County) Except for minor discrepancies, auditors found that the village … the claims and that claims were adequately supported and for legitimate purposes. Town of Livonia – Justice Court …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsDelaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … that is composed of 19 members. Budgeted appropriations for 2014 totaled approximately $129.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls … 15, 2014. Background Delaware County is located in eastern New York State and has a population of approximately 48,000. The County is governed by an elected 19-member Board of Supervisors. Budgeted …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Town of Tonawanda – Recreation Fees (2017M-133)
… for, recorded accurately or deposited in a timely fashion. The Board did not ensure that an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… our audit was to assess the District’s internal controls for the period January 1, 2012 through October 16, 2013. … to the Board’s audit which are not statutorily authorized for payment in advance of audit. The Board did not use the … the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Rockland County Department of Social Services – Service Contracts (2014M-368)
… controls over agreements with contracted service providers for the period January 1, 2013 through August 12, 2014. … The County’s Department of Social Services is responsible for providing temporary help to eligible individuals and … service and financial needs. The Department’s budget for 2014, not including amounts budgeted for Medicaid, …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… Purpose of Audit The purpose of our audit was to determine whether … January 31, 2017. Background The County of Herkimer is located in central New York State and had a 2010 population of …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… adequate oversight of the Town’s financial affairs for the period January 1, 2015 through November 3, 2016. … an elected five-member Town Board. Budgeted appropriations for all Town funds were approximately $2.4 million for 2016. Key Findings The Board has not established adequate …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Accounts Payable Advisory No. 5
… Subject: Making Payments to the United States Postal Service (USPS) and related postal services, such as … Making Payments to the United States Postal Service USPS and related postal services such as …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District is governed by an elected … it. Four of the 10 student ledgers we reviewed were not in agreement with the central treasurer’s ledger. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. Background The … have not developed written procedures documenting the type of records to be maintained or guidelines for using, … and reviewing leave accruals. The District allowed 10-month employees to accrue five days of personal leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Schuylerville Central School District – Fund Balance (2016M-113)
… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.7 … have not developed a plan to document their intentions for the amount necessary for any of the District’s reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Otselic Valley Central School District – Procurement (2022M-58)
… a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Village of Clinton – Financial Management (2014M-316)
… Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… September 30, 2016. Background The Greater Syracuse Property Development Corporation (Land Bank) is a … and tax-delinquent properties to productive use. Property sales requiring significant renovation or … to an enforcement mortgage that secures a lien against a property. Budgeted appropriations for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgages