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Opinion 97-19
… 801, 803; TOWN LAW, §177: A fire district treasurer who is an officer and stockholder of an insurance agency with … not prohibited. You ask whether a fire district treasurer who is an officer and stockholder of the insurance agency … For purposes of this opinion, we assume the treasurer owns 5% or more of the outstanding stock of the agency. …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Special 25-Year Plan for County Probation Department Peace Officers (Sections 89-t and 603(p))
… Information for members about 25 year special retirement plan for peace officers who serve in the probation department …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-county-probation-department-peace-officers-sections-89-t-and-603pOpinion 94-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use of for "extraordinary …
https://www.osc.ny.gov/legal-opinions/opinion-94-20XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… process by providing for regular, centralized public notice of state agency and public authority intentions to … of 15 business days must elapse between publication of the notice and the date on which a bid or proposal is due, except … shall not approve a procurement contract, unless notice of that contract first has appeared in the newsletter, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… must then create and submit a Single Payment Voucher for returning the funds to the federal government. See …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsIX.6.F Agency Draw Procedures – IX. Federal Grants
In very limited circumstances the cognizant state agency maintains the responsibility for requesting federal reimbursement for program spending
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresII.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingII.4 Overview – II. New York State Financial Accounting
… Finance Law also requires the financial plan be presented for informational purposes on a GAAP basis. The GAAP-basis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… name. Example: SAVE THE CHILDREN Example: Enter THE BELL GROUP as BELL GROUP The following table lists the unique coding to use when … payment description. T302-INVC-NUM TVOH-INVC-NUM Invoice Number Enter the claim number or reference number. 4. Submit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Public Accountants’ (AICPA) Committee on Accounting Procedure. Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
The SECs proposals are two of the most significant actions to restrict shareholder rights in the SECs history
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesCourse Offerings (Follow-Up)
… recommendations included in our initial audit report, Course Offerings (Report 2019-S-19 ). About the Program City … was to determine whether CUNY was effectively matching course offerings to student demand. The audit covered the … the audit found that CUNY was not effectively matching course offerings to student demands; was not comprehensively …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… and report financial transactions in a timely and accurate manner? Audit Period January 1, 2023 – June 30, 2025 … and report financial transactions in a timely and accurate manner to enable informed decision-making by the board of … report all financial transactions in a timely and accurate manner. As a result, adequate financial records were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Town of Pharsalia – Board Oversight (2018M-59)
… Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations, which allowed the former Town … Determine whether the Town Board Board in the Town of Pharsalia Town provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Town of Oneonta – Town Clerk (2021M-59)
… 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations Deposit all … whereby known liabilities are reconciled to available cash. Town officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Islip Fire District – Disbursements (2020M-9)
… Key Findings The Board: Made an inappropriate payment for medical expenditures totaling $21,000. Approved payment for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient supporting documentation. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9East Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … years for 43 professional service contracts (91 percent of tested contracts) totaling $1.8 million. Did not obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Town of Milan - Town Clerk/Tax Collector (2018M-257)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor … adequate records and properly deposited and remitted money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… Objective Determine if the Clerk-Treasurer accurately and completely accounted for, recorded and reported all financial transactions in a timely manner. … Determine if the ClerkTreasurer accurately and completely accounted for recorded and reported all financial transactions in a …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243