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Village of Endicott – Budget Review (B4-15-11)
… our budget review was to determine whether the significant revenue and expenditure projections in the Village's … the results of our review, we found that the significant revenue and expenditure projections in the tentative budget … that include appropriations without sufficient financing sources. Ensure compliance with the tax levy limit law by …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of … audit white creek town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Lockport City School District - Procurement (2021M-198)
… officials procured goods and services in accordance with the District’s procurement policy and applicable statutes. … goods and services were procured in accordance with the New York State General Municipal Law (GML) or the District’s procurement policies. District officials could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… all TCIDA’s administrative and financial services based on a memorandum of understanding between the two entities. … all IDA projects for its approval and projects could have been given IDA benefits without its knowledge. Although, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardMonticello Joint Fire District – Fiscal Operations (2017M-80)
… established the levels of fund balance to be maintained or thresholds for reserves. Although the Board established a … such as reviewing bank reconciliations, bank statements or canceled check images on a monthly basis are performed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Introduction – Travel and Conference Expense Management
… of spousal and other non-employee travel with public funds. Reimbursement of travel expenses to employees even …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionVillage of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Berne – Board Oversight (2021M-77)
… of financial operations and exceeded its authority under New York State Town Law (Town Law) by authorizing the …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77East Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … in Rockland County. The District is governed by a Board of Education which is comprised of nine elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Wayne County Court and Trust Funds (2022-C&T-1)
… [ read complete report - pdf ] Purpose of Review The purpose of our review was to determine whether County officials have … by court order. Additionally, when the whereabouts of any person entitled to payment from the estate is unknown, … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Town of Albion – Supervisor’s Records and Reports (2024M-111)
… the Supervisor’s 2023 accounting records, as required by New York State Town Law (Town Law) Section 123. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Sloan – Clerk-Treasurer (2024M-109)
… $130,515 were not deposited within 10 days, as required by New York State Village Law Section 4-408. The cash balances …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… did not audit the Supervisor’s records as required by New York State Town Law (Town Law) Section 123. The …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Opinion 95-31
… Municipal Law, §207-m. You ask whether the starting salary for the new chief must be fixed at an amount equal to that … in this matter (see Memorandum of the Association of Towns for L 1977, ch 827, enacting section 207-m, dated July 22, … Whether the starting salary for the new chief must be fixed at an amount equal to that …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 92-34
… §1809-a: When a city receives partial payment of a parking fine or penalty and/or a mandatory surcharge, the city may apply the payment either to the fine or to the surcharge and remit the surcharge payments to … a court or administrative tribunal has assessed a parking fine or penalty and surcharge but receives payment of only a …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Opinion 2002-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Privately-owned cemetery … Law (§119-aa et seq .) relates to historic preservation in local governments. This article establishes a "framework … … historic and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a privately-owned, family … the cemetery, provided that such property falls within the definition of historic and/or cultural place or property in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Oversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… Purpose The objective of this audit was to assess the Division of Housing and Community Renewal’s … housing in New York State. HTFC provides loans and grants to finance the construction, development, revitalization, and … Public Housing Modernization Program provides grants to public housing authorities to be used for major repairs, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingOversight of the Nourish New York Program (Follow-Up)
… in our initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About The Program The Nourish New York (Nourish NY) initiative was established in May 2020 … to expand the State’s food supply network and markets for New York farm products while also providing greater access to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… On-line agencies enter an Adjustment Voucher in the Accounts Payable module within SFS. SFS Navigation: … – ROAs) since any other Pay Terms would result in a delay of posting the returned payment in SFS by the amount indicated. For guidance on payment terms … Online agencies enter an Adjustment Voucher in the Accounts Payable module within SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparation