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Selected Aspects of Discretionary Spending
… Authority (Authority) was created in 1970 as a public benefit corporation, to provide transportation … Authority spending that was discretionary in nature. Each public authority should have formal policies and procedures … documentation. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… audit report, Security and Effectiveness of Department of Criminal Justice Services' Core Systems (2014-S-24). … Services: Security and Effectiveness of Division of Criminal Justice Services’ Core Systems ( 2014-S-24 ) … audit report Security and Effectiveness of Department of Criminal Justice Services Core Systems 2014S24 …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followOpinion 91-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Law, §209-c provides that the authorities having control of fire departments and fire companies may organize fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Liberty Central School District – Budget Review (B4-13-4)
… fund each year. The subsidies will only continue to drain the general fund’s fund balance. The District’s … tax levy limit set by statute. Key Recommendations Prepare a projection of year-end fund balance for the food service … before they adopt their 2013-14 budget. Develop a long-term plan to reduce the need for general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Gouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, … of the fund balance appropriated in the general fund not being used to finance operations. The District’s reported …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351City of Yonkers – Budget Review (B6-15-16)
… and debt service funding of $550.5 million for the Yonkers Public Schools and $519.8 million for the City. The 2015-16 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… of seven Commissioners: five appointed by the City Mayor and two elected by the tenants. These costs were funded …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… January 1, 2013 through December 31, 2013. Background The Roosevelt Public Library, which is located in the Town of … Roosevelt Public Library Board Oversight of Library …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… 28,000. The City is governed by its Charter, general State laws, and local laws and ordinances. The City has a …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Davenport – Financial Operations (2013M-62)
… the Town’s annual financial report with the Office of the State Comptroller (OSC), as required. Because Board members …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & Essential … July 1, 2011, to February 27, 2013. Background A charter school is a public school financed by local, State, and … and is governed under Education Law Article 56. The Child Development Center of the Hamptons Charter School (School) is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… and restrictions over user access to the financial system. Lastly, the Board has not adopted comprehensive data …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Albany City School District – Separation Payments and Information Technology (2012M-251)
… contain the level of detail necessary to ensure that the computer system could be restored in a timely manner. We also … the plan to all responsible parties and periodically test and update the plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial condition … July 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of … City of Long Beach Financial Condition and Cash Receipts from …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). About the Program The … of Health’s (Department) monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive inspections, testing, and …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followMonsey Fire District – Audit Follow-Up (2020M-62-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Monsey Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Monsey Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Crown Point Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Crown Point Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fOpinion 94-12
… property. You state that the fire district owns a vacant parcel of real property which it intends, in the future, to … the fire district may temporarily lease a portion of the parcel to a not-for-profit association which intends, at its … the fire district may temporarily lease a portion of the parcel to a notforprofit association which intends at its own …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 90-34
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and … An emergency rescue and first aid squad within a village fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 2007-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under … Whether a village may hold the proceeds of unneeded village real property sales to finance …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4