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Opinion 90-36
… by check was within the contemplation of that legislation is reflected in subdivision 2 of section 85 of the General … "[w]henever the account owing to the municipal corporation is for a tax, ... the charge authorized ... shall be included on whatever list of delinquent accounts is prepared for the enforcement of the lien" (see also, RPTL, …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Glossary – Governmental Accounting Standards Board
… Board (GASB) website . Deferred Inflows An acquisition of net assets by the government, which is applicable to a … similar to liabilities. Deferred Outflows A consumption of net assets by the government, which is applicable to a … which reflects (1) the long-term expected rate of return on pension plan investments to the extent (a) this …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… financial management and procurement of goods and services for the period July 1, 2012 through February 11, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… operations and to review the Court’s financial operations for the period June 1, 2013 through September 30, 2014. … five-member Board of Trustees. Budgeted appropriations for 2014-15 were approximately $9.1 million. The Village … address the weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Agencies Bulletin No. 1426
… notify agencies of the 2015 Year End processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To maintain the … 2015 December 30, 2015 January 4, 2016 Processing Rules for Returning Checks According to the instructions for AC-230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1426-schedule-submitting-2015-year-end-returned-checksOpinion 97-8
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (requirement that … be certified) CLAIMS -- Certification of (necessity for in city) LOCAL LAWS -- Claims (certification requirement) … HOME RULE LAW, §10(l)(ii)(a)(5): A city is not required by general State statute to accept only vouchers which have …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Division of Housing and Community Renewal Bulletin No. DH-32
… where a Next of Kin Affidavit and Report of Check Exchange forms have been submitted, OSC will accept a photocopy of these forms to process the exchange of the check. Payroll Register …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-32-april-1-2007-and-april-1-2008-salary-and-otherEDSS - Create Users and Assign Roles
… you can grant access and delegate authority to other staff in your organization. Your User ID and password is intended … strictly for individual use. Never allow other users to log into the account with your User ID and password. Creating … you will be prompted to add users the first time you log in. As the first-time user, by default you are designated …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… that specifies the level of service to be provided by the vendor and clearly states your needs and expectations, … allow the local government or school to reduce its payment by a given percentage if that percent is not achieved. In our … starting point for negotiation. SLAs should be reviewed by the local government’s or school’s legal counsel and IT …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesComptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… millions meant to provide treatment to those in need to fund their lifestyles and real estate investments. Attorney …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyTown of Lewis – Records and Reports (2025M-17)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s office. … …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Essential Plan – Federal Funding and New York
… New York is one of three states to have a “basic health plan,” as … SFY 2016 – SFY 2025 Note: Totals combine State and federal funding. Data for SFY 2025 are estimates; all … Office of the State Comptroller analysis … New York is one of three states to have a basic health plan as authorized …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planTown of Walton – Justice Court Operations (2021M-72)
… Determine whether the Town of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and … … Determine whether the Town of Walton Town Justice Court Court properly accounted for deposited disbursed and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… Falls City School District (District) students enrolled in out-of-district programs were accurately calculated and … Findings Tuition billings for District students enrolled in out-of-district programs were not always accurately … $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73DiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… of minority- and women-owned business enterprises in their contracts. The agencies and authorities are supposed … target at 28.92 percent. DASNY set an annual goal in each of the four fiscal years 2011-12 through 2014-15, … 2012, it paid MWBEs $200.3 million out of $864.9 million in total contract payments, for a MWBE participation rate of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… the Department of Corrections and Community Supervision (DOCCS) has developed targets and plans to effectively meet … and authorities by April 1, 2020. Key Findings Generally, DOCCS has developed targets and plans to contribute toward EO 88 and has complied with the Guidelines. However, DOCCS did not submeter all buildings greater than 100,000 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsTown of Worth – Audit Follow-Up (2014M-323-F)
… [ read complete report - pdf ] | [ read 2015 complete report - pdf ] Purpose … The Town of Worth (Town) is located in Jefferson County and is governed by an elected five-member Town Board …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… students increased sharply as schools transitioned back to in-person learning after the COVID-19 pandemic subsided and … the Council on Children and Families, who launched the Every Student Present initiative, a public awareness campaign … Elementary and Secondary School Emergency Relief (ESSER) can also be used to address chronic absenteeism. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolInspecting Highway Bridges and Repairing Defects (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Inspecting Highway Bridges and Repairing Defects (Report 2012-S-33). Background In our initial audit report, which was issued on Report April … NYSTA implemented the three recommendations we made in our initial report. Key Recommendations None Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followOpinion 96-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … the trustee individually, or the firm of which the trustee is the primary stockholder, irrespective of whether the … the firm of which the trustee is the primary stockholder, to provide environmental review and planning services, if the …
https://www.osc.ny.gov/legal-opinions/opinion-96-3