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Opinion 2001-7
… public parking districts for the acquisition, improvement and maintenance of property for parking vehicles (Town Law … of a public parking district is assessed, levied and collected from the properties within the district on an … St Comp No. 81-4, p 3). Similarly, the cost of operating and maintaining the district as extended must be assessed on …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 2000-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … may enter into a municipal cooperation agreement for the joint provision of police protection …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Town of Springfield – Accounting Records and Reports (2020M-175)
… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Pekin Fire Co. President Dipped Into Bell Jar
… Jr. was arrested today for allegedly stealing $1,800 from the company’s bell jar collection for his personal use, and falsifying records to hide his theft, according to New … of Sanborn, in Niagara County, allegedly withdrew $1,800 from the company’s bell jar account and falsely submitted the …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jarState Agencies Bulletin No. 795
… Department of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … the highway rights-of-way. Eligibility Criteria Employees in Bargaining Units 02, 03 or 04 are eligible for the $500.00 … parkway systems at least 1/3 of the time actually worked in the previous calendar year. The lump sum payment must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/795-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain-employeesTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… Approve projects that include measurable goals in project agreements. Monitor all active projects to … Appendix C includes OSC’s comments on issues raised in the IDA’s response. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectMedicaid Program - Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16)
To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s16.pdfTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … after they were entered by the clerk, allowing errors in the calculation of these exemptions to go undetected. Key … to meet eligibility requirements. Except as specified in Appendix B, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Town of Webb - Ski Collections (2018M-188)
… adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and … collections should be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded … were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Town of Saugerties – Claims Auditing (2024M-144)
… report – pdf] Audit Objective Determine whether the Town of Saugerties (Town) Board (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly … the Board did not conduct a thorough and deliberate audit of any claims before payment or authorize all credit card …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Oversight of Juvenile Justice Facilities (2022-S-13) 180-Day Response
To determine whether the Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s13-response.pdfCity of Salamanca – City Comptroller’s Financial Reports (2023M-97)
Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed timely and accurate annual and monthly financial reports.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/salamanca-city-2023-97.pdfTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/urbana-2022-14.pdfCUNY Bulletin No. CU-514
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit TS in title of Maintenance Worker Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-andGates Fire District - Board Oversight of Long-Term Planning
Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/gates-fire-district-2024-10.pdfCalculating Record of Activities Results and Days Worked
Step-by-step instructions for calculating the record of activities (ROA) result and days worked for elected and appointed officials who are NYLSRS members.
https://www.osc.ny.gov/files/retirement/employers/pdf/calculating-roa-results-days-worked.pdfTown of Springfield – Credit Card Purchases (2020M-138)
Determine whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/springfield-2020-138.pdfOversight of Residential Domestic Violence Programs (2017-S-16)
To determine whether the Office of Children and Family Services is maintaining adequate oversight of residential programs for victims of domestic violence...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s16.pdfOversight of Undistributed Child Support Funds (2017-S-17)
To determine if the Office of Temporary and Disability Assistance’s oversight and guidance are sufficient for local social service districts to effectively...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s17.pdfManagement of Energy Consumption (2011-S-4), 90-Day Response
To determine whether Office of Children and Family Services (OCFS) officials have been effectively managing their agency's energy consumption. The audit covers
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-11s4-response.pdf