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Town of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials … ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160What'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-newDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… complete report – pdf Audit Objective Did DeRuyter Central School District (District) officials identify, report and implement … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… and remediated all water outlets that would have required it. This occurred because District officials did not include …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… and remediated all water outlets that would have required it. District officials did not always report results and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… [read complete report – pdf] Audit Objective Did Johnstown City School District (District) officials identify, report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … were planned or enacted. Because there is no information on the lead levels of the 156 water outlets not sampled for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… spreadsheet, along with a copy of the Department’s monthly bank statements, to an accountant (her son) who prepared the Department’s bank reconciliations and filed the Department’s annual U.S. … the Treasurer did not provide the Board or membership with bank statements, canceled check images and bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… acquired or in use during the audit period? Audit Period July 1, 2023 – March 13, 2025 Understanding the Program … and quantity. The cost of the School’s IT assets purchased from July 1, 2023 through August 31, 2024 totaled … in this report and forward it to our office within 90 days. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36DiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… Staten Island is setting population, business and employment records, according to a report on the … by New York State Comptroller Thomas P. DiNapoli. "Jobs and businesses have reached record levels on Staten Island, spurred by reconstruction, new development and a growing leisure and hospitality sector," DiNapoli …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressOpinion 93-17
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … to an administrative or quasi-judicial determination. It is well established that, in the absence of a clear … within the meaning of section 37.00(a)(3). Therefore, it is also our opinion the issuance of bonds by a non-city …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 90-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REFUSE AND GARBAGE -- Solid Waste Facility (validity of installment purchase contract to finance recycling center …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 92-39
… of both landowners and tenants in the availability of public water facilities and the fact that costs of the … of general governmental authority or provision of general public services. It further noted that the costs of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 88-28
… and distributed ordinarily not less frequently than once a week, and has been so for at least one year immediately …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Opinion 88-46
… would appear that a school district or municipality that did not approve an amendment would have to be given a … to a sound investment program and set forth in detail what those policies and procedures should contain. For …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 99-13
… inspecting or enforcing the permitted activity (see, e.g., NY Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993; … the cost of general governmental functions (see, e.g., NY Tel. , supra , in which the court, quoting from Torsoe … based on reliable factual studies or statistics ( NY Tel. , supra ; Jewish Reconstructionist v Inc. Village of …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 99-11
… CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide framed bond as token of appreciation to retiring employee) MUNICIPAL FUNDS -- Appropriations and … PUBLIC OFFICERS AND EMPLOYEES -- Award Program (authority to provide framed bond as token of appreciation to retiring …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 93-3
… (physician) GENERAL MUNICIPAL LAW, §§103, 104-b: A fire district is not required to advertise for sealed bids to … to give physicals to volunteer firefighters of the fire district fire department. The contracts will, however, be subject to the district's procurement policies and procedures. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-93-3