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Opinion 96-23
… are to be construed according to their ordinary and usual meaning. Further, where the words of a statute are clear and …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 92-2
… fiscal year. You ask about the permissible means of financing an expenditure to be made on behalf of a zone … Ferry Fire District … Concerning the permissible means of financing an expenditure to be made on behalf of a zone …
https://www.osc.ny.gov/legal-opinions/opinion-92-2State Agencies Bulletin No. 965
… cut off and the Time Entry File submission dates have been changed to Tuesday, 2/23/10. Corrections for the … 8.9 becomes available on Monday, 3/1/10. Agencies may do back end splits on 3/4/10 and 3/5/10 as usual. Paychecks, … Excel” link to run the query directly into Excel. Queries do not need to be saved before running. It still will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/965-payroll-system-upgradeState Agencies Bulletin No. 905
… Purpose To provide payroll system users with the following information to assist in the transition to the … Noon on 6/3/09 through the usual process. During the black out period, only one (1) AI file may be sent. It will be … to locate a page by searching all or part of the page name. A “Favorites” option is available where users can save …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/905-payroll-system-upgradeOpinion 2005-2
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not be expended …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 94-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and … Municipal Law authorizes the governing board of any county, city, village or town to create a commission on human …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … records and reports, as required by New York State Village Law (Village Law) Section 4-408. Ensure the AFR was prepared … required by GML Section 30 and Village Law Section 4-408. In addition, the CFO’s records were not properly maintained …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Arkport Central School District – Payroll (2016M-338)
… Background The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in Allegany County and the Towns of Fremont, Hornellsville … calculations for separation payments prior to the payments being made. … Arkport Central School District Payroll 2016M338 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Oversight of Private Career Schools
… provided sufficient oversight of private career schools in New York State. The audit covers the period January 1, … and monitor non-degree granting private career schools in New York State. The intent of these career schools is to … in a timely manner. Provide immediate attention to those cases which involve the most significant issues. Develop and …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting the Theft, Loss or Misuse of State Assets of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records … by New York State General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to … with our recommendations and indicated they have taken or will take corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Comptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… protect it. I am committed to using every tool at my disposal to prevent people from abusing the public trust …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-councilLyon Mountain Fire District – Cash Disbursements (2017M-2)
… Mountain Fire District is a district corporation of the State, distinct and separate from the Towns of Dannemora, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… our audit period. It totaled $11.5 million at the end of 2016-17. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementCanandaigua City School District – Procurement (2022M-141)
… purchases made from a New York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) represents a mechanism that allows for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipAccounts Payable Advisory No. 41
… includes POs where the agency plans to use the procurement card as a payment method. The use of POs allows the State to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… and approve all purchases prior to goods and services being ordered or obtained. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Newcomb Central School District - Claims Audit (2023M-159)
… Key Findings District claims were not properly audited in accordance with New York State Education Law (Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Opinion 88-50
… whether old, worn materials are completely replaced with new materials". We then concluded that the replacement of … a truck's body, in conjunction with the acquisition of a new engine, constitutes a "capital improvement," rather than …
https://www.osc.ny.gov/legal-opinions/opinion-88-50