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Town of Groton – Highway Department Asset Accountability (2022M-117)
… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and … obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s capital … and procedures for the sale, transfer or disposition of unused assets. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117X.7 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Customer is an entity providing or owing monies to the State or one of its Business Units. Business Units use … and manage revenue contracts. Information about customers is stored in the New York State Customer File, which consists …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewRichfield Springs Central School District - Fixed Assets (2019M-140)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… Village-owned property to the Mayor for $500 was in the best interest of the taxpayers. Key Recommendations Maintain … prior to payment. Take appropriate steps to obtain the best price or the most beneficial terms in the public …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Street and Sidewalk Cleanliness
… Objective To determine whether the New York City Department of … the methodology used by the Mayor’s Office of Operations to rate street and sidewalk cleanliness. Our audit covered …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… Objectives To determine whether Mitchell-Lama developments supervised by … Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) housing …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsWhat's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newNew York State General Obligation Bonds Bid Summary - March '25
State of New York General Obligation Bonds Results of Bond Sale 2025ABC
https://www.osc.ny.gov/files/reports/pdf/nysgo-2025abc-bonds-bid-summary.pdfProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… – such as apples, cabbage, and berries – rely heavily on pollination by insects. These crops’ plants use pollen to … are required to report certain information to Ag&Mkts on the honey bees they manage, including the number of …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followState Agencies Bulletin No. 1055
… to purchase a bond prior to OSC’s termination of Deduction Code 101 on November 18, 2010 Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1055-refunds-deduction-code-101-bondsKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s financial activity was properly recorded and reported and … The Keeseville Volunteer Fire Department is located in the Town of Ausable in Clinton County. The Department, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsReview of Real Property Holdings for Disposal (Follow-Up)
… Purpose To determine the extent of implementation of the five … (Department) was not reviewing its real property holdings to identify properties for sale or disposal. We identified …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followOpinion 92-32
… Town Law, §64(2) authorizes a town board to acquire land required for town purposes and also authorizes the sale of … longer needed for town purposes (see, e.g., 1981 Opns St Comp No. 81-5, p 4; 1976 Opns St Comp No. 76-1092, unreported; 31 Opns St Comp, 1975, p 89; cf …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 89-64
… -- Gifts and Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition Generally (consideration paid) -- … LAW, §247; VILLAGE LAW, §1-102(1): When purchasing real property, a village board of trustees has a fiduciary duty to …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 88-66
… receives adequate consideration. This is in reply to your letter concerning the ability of a city school district to …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… Purpose of Audit The purpose of our audit was to review various selected financial operations and the … purchased and permits provided from the Town of Berlin to the number of tickets and permits sold and on hand. … on the Justices’ records. … The purpose of our audit was to review various selected financial operations and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andThe Financial Industry Crisis – Impact on the New York State Budget, September 2008
The State Comptroller maintains a close watch over the impact of all economic events for New York State and its local governments, including New York City.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-financial-industry-crisis-2008.pdfRockland County - Sale of Estate Real Property (2019M-233)
Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines.
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-2019-233.pdfGeneral Obligation Bonds - Results of Bond Sale Series 2019B
Uber Technologies business model presents unique circumstances that may give rise to ESG risks.
https://www.osc.ny.gov/files/press/pdf/bond-sale-summary-series-2019b.pdfDiNapoli: DOH Needs to Improve Drug Rebate Collections
… to address each audit’s recommendations. The department’s full responses are included in the audits. Read the audit, …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-doh-needs-improve-drug-rebate-collections