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Opinion 2002-4
… will continue to fill in with rock and sediment, impeding boat traffic by rendering portions of the channel too shallow for boat navigation. Town Law §81(1)(g) contains authority for a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4School Districts’ Energy Performance Contracts (2015-MR-1)
… project costs of approximately $52.5 million. Key Findings All five districts are projected to realize the guaranteed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Village of Allegany – Vehicle Fuel (2012M-308)
… and record the amount of fuel purchased, dispensed and on hand. These records should be reconciled to periodic physical …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating and monitoring … the Schenectady County Legislature. Benefits available to companies that receive Agency support include State mortgage and sales tax exemptions, real property tax …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectOpinion 2003-2
… from Charles D. Cook, State Senator, dated July 6, 1988, re S. 7865-A / A. 10196-A; letter to Evan A. Davis from Paul D. Tonko, Member of Assembly, dated July 1, 1988, re Assembly Bill 10196A; memorandum to Evan A. Davis, Counsel … to the Office of Rural Affairs, dated June 30, 1988, re: S. 7865-A). There is nothing in the legislative history …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … In total, we examined $156,124 in travel costs associated with this employee's assignment. Key Findings There was a … of Payroll, Accounting and Revenue Services to work with the Department to take any corrective action needed. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… asking Chevron to bring on the board a director with environmental expertise received support from 19% of … reports describing their short- and long-term plans for handling Environmental, Social and Governance related issues, such as …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureOpinion 93-28
… except debt service (see Highway Law, §§10-c[5]; L 1993, ch 53 [1993-94 Aid to Localities Budget, pp 230-231]; L 1993, ch 56, §§2-4, 13, 14; L 1993, ch 57, §§199, 200). Highway Law, §284 requires the town board …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived from fund raising activities) GENERAL … moneys raised by a volunteer fire company that is part of a village fire department is property of the village or …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Midway Fire District – Claims Auditing (2025M-143)
… of its staff is enhanced because officers and employees are aware that a careful review of claims will occur before public funds are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in the best interest of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Red Hook Central School District – Financial Management (2016M-105)
… through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, … Red Hook Central School District Financial Management 2016M105 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
Andover Central School District Internal Controls Over Reserve Funds 2013M162
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the … March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and … County and the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mLawrence Union Free School District – Financial Management (2025M-115)
… limit, and avoid excessive reserves that burden taxpayers, all while ensuring funds are used for genuine needs rather … State Comptroller's uniform system of accounts and details all financial activities for the fiscal year. …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Village of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… compared billings totaling approximately $3.2 million for all five school districts of residence to revenues received … the relevant factors included in the calculation for all five final billings to the school districts and did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Elmsford Union Free School District – Fixed Assets (2017M-147)
… for maintaining fixed asset records. Ensure that all fixed assets with values that exceed the threshold have a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… the requirements for using a request for proposals (RFP) process which did not provide guidance for professional services when the RFP process would not be required. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… and appropriations for the general, sewer and water funds. The Board planned for general fund operating deficits …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Perry – Water Accountability (2014M-31)
Village of Perry Water Accountability 2014M31
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31