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Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, … the AFR was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or … the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section 4-408. Also, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Motor Vehicle Theft and Insurance Fraud Prevention Program
… of the Law require the Program to be administered by a 12-member Board, with DCJS as administrator and the DCJS … supported by a time and effort tracking system; 21 of 139 overtime requests that lacked appropriate … and $385 in pre-approved overtime that – according to payroll records – was not worked. Key Recommendations Take …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programState Comptroller DiNapoli Releases Municipal & School Audits
… appropriated fund balance at an annual average of $2.9 million from 2017-18 through 2021-22 while it had an … monitoring policies and procedures and paid six employees $2,097 in overtime wages without proper supporting … (TOV) general, TOV highway, sewer and water funds combined generated a total of $1.6 million in operating …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1445
… their letter. General Income Tax Refunds Typically involve New York City or Yonkers tax refund requests. NYC taxes are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… enacted by the State Legislature, most frequently for capital purposes. Section 40-a further provides that no … appropriation made as an advance shall be made available for expenditure until a written repayment agreement is … the State Finance Law, Repayment Agreements are not needed for Capital Appropriations or bond fund reimbursable Loans or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesOpinion 89-20
… located within the town. We are in receipt of your letter concerning the town's code of ethics. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-89-20County of Rockland – Budget Review (B6-14-24)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2015 fiscal year are reasonable. Background The … will have to find another source of revenue to cover this shortfall. The County’s proposed 2015 budget complies …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Opinion 89-47
… FIRE PROTECTION DISTRICTS -- Dissolution (when added to adjoining fire district) TOWN LAW, §§172-a, 172-d, 173, … of the Town Law, a town board may, after a public hearing, dissolve a fire protection district and add the whole of the … excluded portion to the adjoining fire district. The fire commissioners of the fire district must consent, in writing, …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Compliance With Executive Order 95 (Open Data)
… functions. The Department also continues to identify new data sets to add to Open Data. However, the Department …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0State Agencies Bulletin No. 2065
… retroactive dues for employees represented by Council 82 in Bargaining Unit 61. Affected Employees: Members of Council 82 that are currently in or were previously in Bargaining Units 61 from years 2016 through 2022, with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… are recorded against the projects, those transactions will get collected into the Project Costing (PC) module. Once the … is a two-step billing approval process before expenses can be drawn. Step 1) Manager Transaction Review. For all … to avoid system resource issues. The use of Approve Later also requires an additional step of Processing Worksheet …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesConservation Fund – Sources and Uses of Funds
… Department of Environmental Conservation's (Department) fish, wildlife, and marine resources program (Program), which includes activities such as operating fish hatcheries and game farms and managing fish and wildlife populations. The Fund's primary source of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsOpinion 92-12
… ( id .; see also Klonowski v Department of Fire of City of Auburn , 58 NY2d 398, 461 NYS2d 756; Luisi v Department of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12City of Troy – Budget Review (B5-16-15)
… The City's proposed budget is not in compliance with the tax levy limit and City officials have not adopted a local … 2017. Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless adopting a local …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… by the Office of the State Comptroller (the Comptroller) for preparing the State’s financial reports for the public and the Legislature in accordance with … Standards Board (GASB); the standard-setting body for governmental accounting and financial reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewNewcomb Central School District - Claims Audit (2023M-159)
… Key Recommendation Comply with Education Law, ensuring all claims are audited and approved prior to payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Oversight of Residential Domestic Violence Programs (Follow-Up)
… Objective To determine the extent of implementation of the four … of the State address, the Executive declared homelessness to be an urgent State priority, and announced a tightening of …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Central …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) … of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15