Search
State Agencies Bulletin No. 287
… from using a vehicle for personal use. The ALV of a car is determined as follows: Determine the fair market value of the car as of the first day on which it was made available to any … this bulletin for the appropriate fair market value of the car as determined in step (a) above. Fixed Rate Per Mile - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001Implementation of Train Service to Grand Central Madison
… Objective To determine whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that … To determine whether the Long Island Rail Road LIRR implemented train service to Grand Central Madison GCM terminal in a manner that …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonOpinion 89-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER … reserve fund may be established for the construction of a type of improvement provided pursuant to Article 12C of …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 90-22
… FUNDS -- Deposits and Investments (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , … 117; GENERAL MUNICIPAL LAW, §11: A municipal water utility is not required by Public Service Law, §117 to pay interest … decision (see, e.g., 1981 Opns St Comp No. 81-27, p 26; 1979 Opns St Comp No. 79-754, p 154; 24 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 88-61
… of the U.S. Postal Service which is dated by postmark with a date on or before the last day for the payment of taxes without penalty. You ask whether a … of mailing of the U.S. Postal Service postmarked with the date of the last day for the payment of school taxes …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 97-21
… the trustees of public libraries to demand that library funds be paid over to the library treasurer who would then be …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 95-32
… MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the … STATE COMPTROLLER -- Powers and Duties (preparation of model security and custodial agreements) GENERAL MUNICIPAL … ask whether a fire district is required to enter into the model security and custodial agreements prepared by this …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 99-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. SEWER DISTRICTS -- Consolidation (spreading costs of debt over entire district in connection with proceeding to … districts and extensions may be charged to the entire area of a new consolidated sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-99-12State Comptroller DiNapoli Releases School District Audits
… County) District officials did not appropriately track and inventory IT equipment. They did not adopt a … computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing … had 250 unneeded network user accounts, including two with administrative permissions, and the assistant …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsPort Jefferson Union Free School District - Claims Processing (2018M-055)
… Port Jefferson Union Free School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… Purpose of Audit The purpose of our audit was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in … City of Poughkeepsie Audit FollowUp 2013M30F …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Purpose of Audit The purpose of our audit was to determine if restitution payments were adequately …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Warrensburg Central School District - Financial Condition Management (2017M-265)
… statutory limit. Five completed capital projects were not closed out. Key Recommendations Develop realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mEast Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fXI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… All contracts or amendments between the State of New York and any contractor (whether individual, … partnership, or corporate) must have proper acknowledgment of the contractor's signature affixed thereto. Refer to attachment for examples of acknowledgments . The requirement for acknowledgment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureI.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations (GFO) acts as a reference source for … the related financial transactions as well as links to core SFS documentation on the SFS Coach site at … information concerning State financial transactions. Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsIX.12.K Functional Clearance Patterns – IX. Federal Grants
… occurs. To calculate CMIA interest liabilities, it is necessary for OSC to develop functional clearance patterns. This is done by compiling data from the SFS and reports received …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsVillage of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. Background The … Village of Galway Claims Processing 2014M79 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… report released in September 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Town … Results of Review Based on our limited procedures, it appears that the Town has not made progress implementing …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-f