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Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… report – pdf] Audit Objective Assess whether Town of Grand Island (Town) officials could take additional steps … provided at selected Town facilities. Key Findings Of the 657 applicable physical accessibility components … such as accessible restroom stalls with an overall width of at least 60 inches and a door opening at least 32 inches …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Fairview Fire District – Financial Operations (2024M-138)
… taxpayer burden and resulted in the District’s reserve funds, in total, increasing by approximately $1.5 million (84 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Village of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate … Determine whether the Village of Lake George Village Treasurer maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Skaneateles – Claims Auditing (2024M-68)
… appropriate and properly audited and approved prior to payment. Key Findings While the claims we reviewed were … audited, paid without approval, or not properly supported to meet the competitive procurement requirements, it … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109DiNapoli: Organic Farms Growing in New York
… Sales of organic farm products rose 56 percent statewide from 2008 to 2014 … ranked third nationwide in the number of certified organic farms, according to a report released today by State … in both sales, at $93.6 million, and in the number of farms, at 402, according to the U.S. Department of …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, … must have received a service-related disability rating of 10 percent or greater from the U.S. Department of Veterans … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followGeneric PINs
… Contract Guidelines (Guidelines), the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). … cards does not comply with the Guidelines, the State Use Policy, or DEC Policies, and DEC does not have sufficient …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsVendor File Advisory No. 2
… FL W. OAK AVENUE W OAK AVE 45-A GRAY BOULEVARD 45-A GRAY BLVD JOHN H. SMITH JOHN H SMITH Capturing Consistent …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationCost-Saving Ideas: Establishing an Effective Fleet Management System
… CostSaving Ideas Establishing an Effective Fleet Management System …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemOrdinary Death Benefit – State Police Plan
… to your designated beneficiary, if you’ve earned at least 90 days of service credit since last joining PFRS, and your …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitOpinion 93-8
… provision must clearly define what events will cause the municipality to pay the higher rates and what procedures or … note. Section 54.90 of the Local Finance Law authorizes a municipality to issue bonds or notes, on or before June 30, … outstanding variable rate debt subject to this limit, the municipality may exclude variable rate debt which bears …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Opinion 91-19
… be an intention on the part of the donor to make the gift, delivery of the gift such as to vest the donee with dominion …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 91-35
… section provides, in pertinent part, that "whenever the base salary of the permanent full-time police officer who is … receive at least the same dollar amount of any increase in base salary granted to their highest ranking subordinates in …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 94-6
… Contracts (tenant member of housing authority employed by residential management corporation) -- Public Housing Authorities (tenant member employed by residential management corporation) PUBLIC HOUSING … Law, §36, when a public housing authority contracts with a residential management corporation to operate a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a town may establish a business improvement district the boundaries of which include area within a village located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… complete report - pdf ] We also released 20 letter reports to the following School Districts: Belleville-Henderson … whether the school districts (Districts) used resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The 20 Districts we examined did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… but employment in tourism-related industries remains 4.3% below pre-pandemic levels, according to an analysis … with attendance at state parks 9.1% higher in 2023 than 2020. This is DiNapoli’s third report on the … the Finger Lakes (-11.8%) with the lowest job recoveries. Long Island (-1%) and Central New York (-1.6%) are closest to …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysOpinion 2006-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … store that employs the board member as its manager. You state that the board member has no financial ownership …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11