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Welcome Center and Rest Area Planning and Implementation (2017-S-25)
To determine if the Department of Transportation has a written capital plan for highway facilities for the traveling public, and whether the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s25.pdfBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
The purpose of our audit was to evaluate the Fire Company’s financial management for the period April 1, 2012 through November 7, 2014.
https://www.osc.ny.gov/files/local-government/audits/pdf/bowmansville-volunteer.pdfSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Kings Park Central School District - Procurement of Professional Services (2020M-22)
… to the law and District policy when procuring professional services. Key Finding District officials did not periodically seek competition for services from five professional service providers who were … Comply with the District’s procurement of goods and services policy (procurement policy) when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesOpinion 91-45
… (remedies available to town board to enforce agreement for highway repairs and improvements) TOWN BOARD -- Power and … of the agreement required by Highway Law, §284. It is a well-established general rule that municipal officers … authorizes a town board at any time to require any town official to submit to the board or to a public accountant for …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Oversight of Water Supply Emergency Plans (2021-S-39) (DHSES 180-Day response)
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39-response2.pdfFonda-Fultonville Central School District – Reserves Management (2021M-157)
Determine whether the Board of Education (Board) properly managed reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fonda-fultonville-2021-157.pdfAkorn Letter on Death Penalty Drugs
Akorn's objection to the use of its drugs for capital punishment.
https://www.osc.ny.gov/files/press/pdf/akorn-letter.pdfTown of Springfield – Credit Card Purchases (2020M-138)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Board ensured credit card purchases … We were unable to determine the appropriateness of an online shopping membership totaling $420 and were … Determine whether the Town of Springfields Town Board ensured credit card purchases were …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Conflict of Interests and Ethics for Municipal Officers and Employees (GML, Article 18) Presentation
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/article-18-of-the-general-municipal-law-presentation.pdfState Agencies Bulletin No. 842
… Board BU66 Legislative Commissions BU79 IOLA (Interest On Lawyer Account) Fund BU98 Background Chapter 10 of the Laws …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/842-october-1-2008-increase-location-pay-and-mid-hudson-location-payOversight of Afterschool and Summer Youth Employment Contracts (2017-S-7), Response
To determine whether the costs reported by Kennedy Child Study Center (Kennedy) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly r
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s7-response_0.pdfAn Economic Snapshot of Long Island City and Astoria, Queens - November 2009
Long Island City and Astoria are the westernmost parts of Queens, only minutes from Midtown Manhattan.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2010.pdfOpinion 89-26
… districts) GENERAL MUNICIPAL LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its officers and employees, but if it fails to do so … officers and employees", each "local political party official" and each "candidate for local elected official" to …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Property Tax Cap Reporting - Villages Presentation
Please join us for an overview of the Property Tax Cap for villages. Presenters from the Office of the State Comptroller will discuss the Property Tax Cap legislation as well as highlight common reporting errors and review reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-villages-04-07-2022.pdfMenands Union Free School District – Information Technology (2021M-78)
… if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately … usage; we found questionable internet use on three of six users’ computers examined. Provide IT security … if the Menands Union Free School District District Board of Education Board and District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Opinion 2005-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONSTITUTIONAL LAW -- Payment in aid or maintenance of parochial schools (funding a town program conducted at a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Sea Breeze Fire District – Board Oversight (2018M-269)
Determine whether the Sea Breeze Fire District (District) Board provided adequate oversight of the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/sea-breeze-district-2018-269.pdfCompliance With Jonathan's Law (2018-S-22) 90-Day Response
To determine whether the Office of Mental Health is complying with the requirements established under Jonathan’s Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s22-response.pdfDecennial Population Counts for New York State Counties, Cities, Towns and Villages, 1970 to 2020
Decennial Population Counts for New York State Counties, Cities, Towns and Villages, 1970 to 2020
https://www.osc.ny.gov/files/local-government/data/excel/decennial-populations-nys-cctvs-1970-2020.xlsx