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Opinion 91-27
… §§2(b), 215(5), (6); MUNICIPAL HOME RULE LAW, §10(1)(i): A non-charter county may not supersede section 215 of the … by the County Law. County Law, §215(5) provides that when the board of supervisors determines that any county real … existence of an inconsistent charter provision, by itself, does not make section 215(6) of the County Law a special law …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Audit Period January 1, 2023 – July 23, 2025 Understanding the Audit Area Town officials should properly distribute FFI … tax proceeds to ensure that local fire departments receive the financial support they need. This helps maintain the safety and morale of firefighters, who play a crucial …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Somers Central School District – User Accounts and Software Updates (2021M-153)
… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. … adequate controls over user accounts and software updates to help prevent against unauthorized use, access and … adequate controls over user accounts and software updates to help prevent unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mHaldane Central School District - School District Website (S9-19-32)
… documents to make informed decisions. Officials did not post: A final annual budget or a comprehensive appended … Comprehensive budget-to-actual results or the corrective action plan (CAP) in an easily accessible location. Officials … recommendations and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… service. The Board’s general lack of oversight of and policy development for the District resulted in excessive … service The Boards general lack of oversight of and policy development for the District resulted in excessive …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are authorized … funds involved. An appropriated transfer moves monies from one fund to another by charging an appropriation containing … field.For ease of reconciliation, transfer amounts from one fund to multiple funds should be completed as separate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
… Central School District is located in the Towns of Clay and Salina in Onondaga County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… of millions of dollars worth of medical equipment at the onset of the COVID-19 pandemic, including ventilators and x-ray … that now sits unused in storage facilities across the state, missing recommended maintenance and costing … of millions of dollars worth of medical equipment at the onset of the COVID19 pandemic including ventilators and …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… Hydroelectric Geothermal electric Geothermal ground source heat Tidal energy Wave energy Ocean thermal Fuel cells … and wood, and solar (49 GWh). Fossil generation includes gas and oil (45,540 GWh), gas (10,530 GWh), oil (209 GWH) and coal (146 GWh). According …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the number of routes, explore sharing bus to locations outside the District with neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… Did the Town of Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s … protection. Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial … Municipal Law (GML) Section 30, the Supervisor did not provide the Board with complete monthly financial reports. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… made timely deposits after collection. When Town funds are not deposited in a timely manner, there is an increased risk that Town funds could be lost, stolen or misappropriated. Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Newfane Central School District – Financial Management (2020M-88)
… the legal limit and use the excess funds in a manner that benefits taxpayers. Return funds improperly restricted to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mNewark Central School District - School District Website (S9-19-38)
… report - pdf ] Audit Objective Determine whether the Newark Central School District (District) used its resources … Determine whether the Newark Central School District District used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Putnam Valley Central School District – Information Technology (2021M-154)
… report - pdf ] Audit Objective Determine whether Putnam Valley Central School District’s (District) officials ensured … Determine whether Putnam Valley Central School Districts District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Waterford - Town Clerk Collections (2018M-265)
… the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner. Key … and the form of payment was not always recorded. Receipts for the 2016 and 2017 real property tax collections and … receipts or another acceptable form of documentation for all collections that include the payer, purpose, amount, …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Auditing Travel/Conference Claims – Travel and Conference Expense Management
… reviewing information contained in the claim/voucher packet, including appropriate approvals, travel forms, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… present at the District. The Board did not designate an alternate signatory in the Treasurer’s absence. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-banking