Search
Opinion 95-21
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … (procedures for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper … referendum requirements. July 27, 1995 Jeffrey H. Morris, Esq., Town Attorney Town of Victor … Whether a town board may …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Selected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking … by Department inspectors and specially trained State Police and local police officers. When inspections identify …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programIT Asset Management (2022-MS-2)
… – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School District [pdf] , Central Valley Central School District [pdf] , East Quogue Union Free School …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … financial activities for the period January 1, 2011, to September 30, 2012. Background The Town of White Creek is … and maintained the Town’s accounting records. Due to the poor condition of the Town’s financial records and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Industrial Development Agency Board Governance (2017-MS-1)
… [read complete report] We also released six letter reports to the following Industrial Development Agencies (IDAS): … [pdf]. Purpose of Audit The purpose of our audit was to determine whether IDA Boards provided effective oversight … an independent public benefit corporation whose purpose is to promote, develop, encourage and assist in the acquiring, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is … the amount of fund balance that would be available to finance operations. After the Board appropriated a portion …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55State Comptroller DiNapoli Releases Municipal Audits
… that their money is being spent appropriately and effectively." Village of Fleischmanns – Financial Condition …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… Purpose To determine whether disbursements to students from the Tuition and Fees Refund bank account were … aid refund checks in 2012. The centralized process is a component of CUNY’s Fully Integrated Resources and Services …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountOpinion 95-2
… AUTHORITIES -- Fees (exemption from cable television franchise fees) PUBLIC HOUSING LAW, §52; EXECUTIVE LAW, … housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not … of its cable television bill which is designated as a "franchise fee". You state that the city in which the cable …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… approximately $33 million. Key Findings Extra-classroom activity collections were not always deposited timely and … The Board did not adopt an adequate extra-classroom activity policy to provide comprehensive guidance for … accounting records. Update and amend the extra-classroom activity fund policy to provide specific guidance for the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Village of Suffern – Budget Review (B23-6-2)
… independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Budgeted appropriations for the general, water and sewer funds for the 2016-17 fiscal year totaled approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Seaford Fire District – Length of Service Award Program (2014M-319)
… of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award Program … 2013 through March 31, 2014. Background The Seaford Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Washington County – Procurement (2017M-224)
… the County procured goods and services in accordance with its procurement policy and statutory requirements for …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Hillside Public Library of New Hyde Park (Library) is a school district public library is located in Nassau County. The …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Somers Central School District – Fixed Assets (2016M-74)
… $87 million. Key Findings The Board has not adopted an asset policy establishing capitalization or tagging … or approval. Not all assets were tagged or had asset tag numbers that agreed with the asset records. Key Recommendations Adopt a written policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Village of Medina – Ambulance Service Billings (2014M-326)
… September 10, 2014. Background The Village of Medina is located in Orleans County and has a population of approximately 6,500. The Village is governed by an elected five-member Board of Trustees. The Village budget for the 2014-15 fiscal year is approximately $5 million. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by a seven-member Board of Commissioners. The Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… the District’s payroll procedures and reserve funds for the period July 1, 2014 through March 23, 2016. … The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The District, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… District’s reserve funds and extra-classroom activity fund for the period July 1, 2014 through December 31, 2015. … The Levittown Union Free School District is located in the Town of Hempstead in Nassau County. The District, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $201.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroom