Search
Opinion 91-45
… manner as originally entered into (6 Opns St Comp, 1950, p 420). It has been held that the town supervisor may not make …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Collection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up) (2019-F-24)
To determine the extent of implementation of the two recommendations included in our initial audit report, Collection of Special Hauling and Divisible Load ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f24.pdfMastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… the period July 1, 2011, to March 31, 2013. Background The Library is located in the Town of Brookhaven in Suffolk County. The Library was founded in 1974 and provides services to several … a schedule of claims to present to the Board, which then audits the claims before signing the checks. The claims …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Opinion 90-40
… discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor) PUBLIC MEETINGS AND HEARINGS -- … (right of village deputy mayor to vote as deputy and as trustee) VILLAGE LAW, §4-400(1)(a): A village trustee who is … Whether a village trustee when serving as deputy mayor during the absence or …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Town of East Hampton – Budget Review (B7-13-17)
… revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. … obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State … the significant revenue and expenditure projections in the tentative budget are reasonable. The Town’s tentative budget …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Oversight of Runaway and Homeless Youth (Follow-Up) (2021-F-24) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Homeless and Runaway Youth (Report 2019-S-47).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f24-response.pdfPalmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… the timeliness of the District’s transportation State aid submissions for the period July 1, 2013 through May 25, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mMonitoring Town Asphalt Road Projects (2012MS-7)
… letter reports to the following Towns: Brookhaven [pdf] , East Hampton [pdf] , Guilderland [pdf] , Islip [pdf] , …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Village of Endicott – Budget Review (B4-16-7)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4167 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Town of Humphrey – Financial Management (2013M-116)
Town of Humphrey Financial Management 2013M116
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Lloyd - Financial Condition (2019M-108)
… complete report - pdf] Audit Objective Determine whether the Board and Town officials effectively managed financial condition. … balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 million of … Determine whether the Board and Town officials effectively managed financial …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Fund's Mission, Values and Investment Philosophy
… ourselves collectively and individually responsible for fulfilling our mission. Diversity We seek out and embrace …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyAudits of Local Governments: About Our Audits
… the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the … objectives can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsTown of Oppenheim – Town Clerk Operations (2014M-248)
… purpose of our audit was to examine the Clerk’s operations for the period January 1, 2013 through March 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.3 million. Key Findings The … of the Clerk’s financial duties and did not provide for an annual audit of the Clerk’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248City of Lockport - Budget Review (B1-16-16)
… City to issue debt to liquidate the accumulated deficits in the City's general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2017. The Common Council will have to adopt a local law to …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Sayville Public Library – Treasurer (2016M-334)
Sayville Public Library Treasurer 2016M334
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Town of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period January 1, … The purpose of our audit to evaluate the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Village of Bloomingburg - Financial Operations (2019M-246)
Determine whether the Board provided adequate oversight over financial operations and whether the Treasurer prepared financial records and filed reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/bloomingburg-2019-246.pdfTown of Tyre - Long-Term Planning (2019M-61)
Determine whether the Board established adequate long-term plans which appropriately address the Town’s operational and capital needs and funding sources.
https://www.osc.ny.gov/files/local-government/audits/pdf/tyre-61.pdfTown of Danby – Claims Processing and Procurement (2022M-127)
Determine whether the Town of Danby (Town) Board (Board) sought competition when procuring goods and services and audited claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/danby-town-2022-127.pdf