Search
Opinion 88-73
… MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … purposes. You note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Samaritan Village, Inc. – Chemical Dependency Services Program
… Purpose To determine whether the Office of Alcoholism and Substance … Program expenses by those amounts. Key Findings OASAS is not effectively monitoring the contract to ensure that claims … $337,458. We question Samaritan's allocation of $1,063,810 in costs among OASAS and non-OASAS programs. Samaritan …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking appropriate actions to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programState Agencies Bulletin No. 1121
… additional bulletin will be issued in late February in the event the employee social security tax withholding rate is … online: Tax Publications>Publication 15. New York State, New York City and Yonkers Withholding Allowance The value of one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012NYSLRS Fact Sheet
… Approximately 31% of active members are state employees, 32% are local government employees and 22% are school …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetLocal Governments Should Improve Accessibility for New Yorkers
… people with disabilities, according to a report released by State Comptroller Thomas P. DiNapoli. Visits to selected …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersVI.5 Project Budgets – VI. Budgets
… Project Child Budget Project Parent Budget Project Costing Business Unit (PCBU) –Agency Specific PCBU – New with PCIP General Ledger Business Unit (GLBU) Department … allocate amounts to one or many Child budgets to support greater control and detail, both within and across agencies. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… should ensure that interim financial reports are reviewed to detect errors in preparation. … Pine Plains Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectGeneva City School District - Reserves (2018M-51)
… reserves with balances totaling $9.4 million (72 percent of total reserves) are overfunded by $7.8 million and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial … District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) consists of five elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCity of White Plains – Claims Auditing (2016M-367)
… Ensure that claims are thoroughly audited before payment, as required by the City’s charter. … City of White …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Connetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Town of Oswego – Financial Condition and Information Technology (2017M-290)
… realistic estimates of revenues and expenditures based on historical trends or other known factors. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290City of Watervliet – Financial Condition (2017M-230)
… appropriate action to maintain the City’s fiscal stability for the period January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… officials do not ensure that invoices for all credit card purchases are retained and attached to the credit card … by the Company in 2012, including $7,250 for credit card purchases. We found that claims for credit card purchases totaling $1,570, or 22 percent of the 2012 credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … adequately reviewed or approved all bills/claims prior to payment. The Treasurer did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Town, which has approximately 4,100 residents, is governed by a five-member Town Board. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Department of Transportation Bulletin No. DOT-10
… to Chapter 103 of the Laws of 2004 which implements payment of the Call-Out Response Payment. Effective Date(s) Payment will be made in a separate check dated June 13, 2007, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-10-call-out-response-payment-employees-engaged-winter-maintenanceBarnard Fire Department – Financial Controls (2015M-134)
Barnard Fire Department Financial Controls 2015M134
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134