Search
Opinion 93-6
… (see, NY Const. art IX, 1[c]; see also e.g., 1991 Opns St Comp No. 91-14, p 53). Villages have the power to provide … services directly as a town function (see 1985 Opns St Comp No. 85-71, p 105; 1981 Opns St Comp No. 81-229, p 247). A town's authority to provide …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Village of Cato – Water Financial Operations (2023M-145)
Determine whether the Village of Cato (Village) Board (Board) and Village officials (officials) effectively managed the financial operations of the water fund.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/cato-village-2023-145.pdfCUNY Bulletin No. CU-395
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … in Bargaining Unit TG in the following titles: Title New Biweekly Deduction Amount Assistant Chief Architect … Deduction Amount Project Manager 3 $34.30 Effective Date(s) Paychecks dated January 14, 2010 OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-395-district-council-37-local-375-dues-and-agency-shop-feeCity of Long Beach - Financial Condition (2019M-133)
Determine whether the Council and City officials adequately managed the City’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/long-beach-2019-133.pdfTown of Westford - Financial Operations Oversight (2018M-196)
Determine whether the Supervisor and the Board provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/westford.pdfOpinion 90-46
… opinion. COUNTY CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund by State … paid pursuant to any of the statutes of the state of New York, in any case in which: * * * d. the payment made is in …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Opinion 91-49
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … AND HIGHWAYS -- Discontinuance of (county conveyance to other than owners of abutting lands) COUNTIES -- Powers … In certain circumstances, a county may be permitted to convey title to abandoned county highway property only to …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Selected Employee Travel Expenses
… we audited a total of $192,215 in travel expenses for five New York State Homes and Community Renewal (HCR) … the State. Key Findings Travel expenses totaling $112,233 for three of the five HCR employees selected for review were … other employee. This employee routinely picked up rental cars late in the morning; however, officials could not …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesTown of Sand Lake – Justice Court (2015M-121)
… our audit was to evaluate the Court’s financial operations for the period January 1, 2013 through February 28, 2015. … our audit was to evaluate the Courts financial operations for the period January 1 2013 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s members ensured that the Treasurer properly accounted for … do not specify who is responsible for approving bills for payments and for reviewing the Treasurer’s work to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Hammond Fire District – Board Oversight (2024M-151)
… adopted required policies and completed required training. Key Findings The Board did not adequately monitor … adopted a code of ethics, it did not adopt the required procurement or investment policies, and only one of the five … 176-e which requires each Board member to complete fiscal training in a timely manner. One Board member has not yet …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151About Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsCazenovia Central School District - Information Technology (2019M-46)
Determine whether District officials ensured that the PPSI on District servers and in the financial system was adequately protected.
https://www.osc.ny.gov/files/local-government/audits/pdf/cazenovia-2019-46.pdfTown of Wawarsing - Financial Oversight of Select Activities (2018M-239)
To examine the adequacy of internal controls over selected financial activities to properly account for and safeguard Town funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/wawarsing-2018-239.pdfNorthville Public Library – Cash Disbursements (2015M-53)
… Service providers were allowed to automatically deduct funds directly from the Library’s checking account. Not all …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal … approved before they are distributed. Most of the District’s checks are computer-generated with the Treasurer’s … disbursements are properly audited and approved before payments are distributed. Maintain control over the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257State Agencies Bulletin No. 258
… on the panels. Effective Date Immediately OSC Actions A new security class has been established which will allow … only and should be assigned in addition to an employee's primary security class. The Payroll Computer Security User … revised to allow multiple security class requests. A copy of the revised form is attached. The path to access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsSelect Financial Management Practices at the Office of Transportation and Parking Operations (2018-S-11) 180-Day Response
To determine whether financial management practices at Stony Brook University’s (Stony Brook) Office of Transportation and Parking Operations (TPO) are appropriate and reasonable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s11-response.pdfApplication for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
https://www.osc.ny.gov/files/local-government/publications/pdf/application.pdfInternal Controls Over the Governor's Office of Storm Recovery's Federally Funded Programs (2022-S-37) 180-Day Response
To determine whether Homes and Community Renewal (HCR) established and maintained adequate internal controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure they meet grant requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s37-response.pdf