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Opinion 90-61

… the cost of a water supply district on a benefit basis ( cf. Town Law, §§202[3], 202-a, authorizing the assessment of … supply district to finance the cost of such a district ( cf. Town Law, §198[3][d], authorizing the establishment of user fees for water districts). Further, it is our opinion that a town …

https://www.osc.ny.gov/legal-opinions/opinion-90-61

Retirement System Membership – Forest Rangers Plan

… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must …

https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membership

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

Determine whether NFC Development Corporation (Corporation) officials awarded projects in accordance with established guidelines and ensured businesses’ compliance with agreements.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/nfc-development-corporation-2021-11.pdf

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

Determine whether all extra-classroom activity funds were deposited complete and in a timely manner, and whether all disbursements were properly supported.

https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-229.pdf

Environmental, Social and Governance (ESG) Strategy Report

We consider environmental, social and governance (ESG) factors in our investment process because they can influence both risks and returns.

https://www.osc.ny.gov/files/common-retirement-fund/pdf/esg-strategy-report.pdf

City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)

… Purpose of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's … over the water operations for the period January 1, 2011 to July 31, 2012. Background The City of Little Falls is … of bank reconciliations and the maintenance of records to be able to perform the basic accounting duties. Perform …

https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214

Overview – Travel and Conference Expense Management

… effective control over travel and conference expenses. One of the purposes of this guide is to provide you with an … officials) should address both officers and employees of the local government or school district. In addition to … One of the purposes of this guide is to provide you with an …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overview

Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)

… the Town's skating rink and for admissions and concession stand sales at the Town pool. The Town did not properly …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428

Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)

… years 2011 through 2013 averaged about $3,400, and the average expenditures for the three years were $2,400. Key … The Treasurer managed the Department’s funds with little or no oversight by any of the other Business Officers. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025

OSC 9 - Sealed Records Memo

This bill would expressly provide for certain sealed records to be made available to OSC’s officers and employees for purposes of conducting a duly authorized examination into the financial affairs of town and village justice courts.

https://www.osc.ny.gov/files/legislation/pdf/osc-9-sealed-records-memo.pdf

Downsville Central School District – Claims Auditing (2022M-134)

Determine whether the Downsville Central School District (District) Board of Education (Board) and District officials ensured claims were properly audited before payment.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/downsville-central-school-district-2022-134.pdf

Compliance With Executive Order 95 (Open Data) (2019-S-65)

To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) is complying with Executive Order 95 (EO 95), including providing ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s65.pdf

Personal Income Tax Refunds and Property Tax Credits-Final Report 2019-BSE08-01

We examined personal income tax refunds (refunds) approved by the Department of Tax and Finance between January 1, 2018 through December 31, 2018.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-09-12.pdf

2017 Procurement Stewardship Act Report: Active Agency Contracts

All approved contracts that were active as of March 31, 2018. A contract is considered to be active for 1 year past the contract.

https://www.osc.ny.gov/files/state-agencies/contracts/excel/psa-active-contracts-2017.xlsx

2017 Procurement Stewardship Act Report: Active Agency Contracts

All approved contracts that were active as of March 31, 2018. A contract is considered to be active for 1 year past the contract.

https://www.osc.ny.gov/files/state-agencies/contracts/pdf/psa-active-contracts-2017.pdf

Mitchell-Lama Vacancies (2020-N-2)

To determine whether the NYC Department of Housing Preservation and Development is ensuring that vacant apartments at Mitchell-Lama developments are filled timely.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20n2.pdf

East Meredith Rural Fire District – Financial Activities (2021M-26)

Determine whether the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls over cash receipts and disbursements.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-meredith-rural-district-2021-26.pdf