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Opinion 96-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … budget from such lots and parcels "in the same manner and at the same time as other village charges". Generally, … upon benefited real property in the same manner and at the same time as taxes for municipal purposes to defray …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 95-19
… 606, 268 NYS2d 564; cf . Cherey v City of Long Beach , 282 NY 382 at 390). Accordingly, it is our opinion that a city …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Opinion 91-52
… This opinion represents the views of the Office of the State Comptroller at the time … residents); (requiring apprenticeship training program as pre-condition to) -- Bids (restricting bids only to …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Opinion 2005-4
… et seq .; see also Municipal Home Rule Law §24), in the case of BOCES, there are no such explicit general statutory … direction for permissive referendum procedures in the case of a BOCES, we believe such direction must be implied in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4DiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… Securities **Funded during fiscal year; full year return not available A graph showing the Fund’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… from which transfers are made and the fund receiving the transfer-in. All operating transfers are closely monitored … in an annual budget (language) bill(s). 36320 Statewide Transfer FROM Other Funds GL BU balancing account used by the … in an annual budget (language) bill(s). 60820 Statewide Transfer TO Other Funds GL BU balancing account used by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
To determine whether Medicaid inappropriately paid for recipients Medicare Part C costsharing liabilities
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersSUNY System Administration Office – Selected Employee Travel Expenses
… were either for non-reimbursable expenses ($200 hotel room smoking charge) or lacked adequate assurance that the charges … charges). Key Recommendation Recover the $200 hotel room smoking charge from the hotel or the employee. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesAm I Required to Have an Audit?
… It depends. Some local government entities such as school districts, industrial development agencies, fire districts with revenues of $400,000 or more and sponsors of length of Service Award … conducted by an external auditor, in accordance with the provisions of the federal "single audit act". Other …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditUse of Federal Funding for Election Technology and Security
… to enhance the security of the State’s election technology and infrastructure. The audit covered the period from May 1, … Board of Elections (BOE) is responsible for administering and enforcing election laws in the State. To fulfill these … the BOE supports 57 County Boards of Elections and the New York City Board of Elections (County Boards). …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityRoosevelt Fire District – Length of Service Award Program (2025M-40)
… increase to ensure that there were enough assets to cover all benefits paid to the LOSAP participants and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company … not recorded in the Treasurer’s report or Company minutes as having been authorized for payment. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialLakeland Fire District – Travel and Conference Costs (2013M-145)
… January 1, 2011, to November 30, 2012. Background The Lakeland Fire District is located in the Town of Islip in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… January 1, 2009 through March 13, 2014. Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben Counties. The Department, … Almond Volunteer Fire Department Cash Shortage 2014M113 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Town of Lindley – Financial Management (2012M-226)
… the general and highway funds, respectively. These amounts are excessive in comparison to the Town’s expenditure levels, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … occurred because the Board underestimated budget revenues in previous years and did not adopt a policy to govern the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… 1, 2011, through April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County … Village of Spencerport Financial Management 2013M134 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management and the internal … The Town of Northampton is located in Fulton County and has a population of approximately 2,670. The Town is governed …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsCity of Yonkers – Budget Review (B6-15-16)
… of 4.74 percent. Key Findings The 2015-16 budget relies on nonrecurring funding of $14 million which will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. If police … be over-budget by as much as $2.1 million based on the 2014-15 fiscal year overtime costs. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Wainscott Common School District – Financial Condition (2013M-268)
… Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of … under-estimated revenues and over-estimated expenditures in the Board adopted budgets by a total of more than $1.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268