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Opinion 88-1

… REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service) GENERAL MUNICIPAL LAW, … obtain special legislation prior to conveying a village parking lot to the U.S. Postal Service. Whether a particular … Whether a parking lot may be determined to be unneeded for village …

Town of Wappinger – Recreation Department Cash Receipts (2020M-130)

Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure Recreation Department (Department) cash collected is accurately recorded and deposited timely and intact (in the same amount and form as received).

Eligibility, the Benefit and Filing – New Career Plan

Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)

… Purpose of Audit The purpose of our audit was to determine whether certain Service Center … The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an elected … Buffalo City School District Oversight of Field Activities at the Service Center 2014M270 …

City of Batavia – Awarding Contracts for Goods and Services (2013M-296)

… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for … 1, 2012 through September 6, 2013. Background The City of Batavia is located in Genesee County and has a population … City of Batavia Awarding Contracts for Goods and Services 2013M296 …

City of Middletown – Selected Financial Operations and Information Technology (2013M-56)

… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background … and employees did not solicit competitive proposals for five of eight professional services providers who were … tested. City officials did not solicit written quotations for eight of 18 purchases tested totaling $73,661. The …

Pawling Central School District – Selected Financial Activities (2012M-185)

… Treasurer and Deputy Treasurer so that they do not control all aspects of any financial transaction. Maintain control of the facsimile signature at all times. …

Investing in New York

… possible, the Comptroller guides the Fund to invest in New York-based business ventures, companies and other … (as of March 31, 2025) $1.9 billion invested in 600 New York State companies (as of March 31, 2025) Over $650 … (518) 375-8323 Email: [email protected] New York Credit Small Business Investment Company Fund (SBIC) …

XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting

… entities that are part of the State reporting entity (i.e. enterprise funds and public benefit corporations) that may be … are implemented concurrently by the primary government, enterprise funds and component units an outreach is …

Distribution of Utility Arrears in New York State

One impact of the devastating job losses incurred during the early months of the COVID-19 pandemic is a significant increase in the number of households in arrears on utilities bills for 60 days or more.

XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures

… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …

Oversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)

… Objective To determine the extent of implementation of the 10 recommendations included in our initial audit report,  Oversight of Afterschool and … To determine the extent of implementation of the 10 recommendations included in our initial audit report Oversight of Afterschool and Summer …

Town of New Windsor – Information Technology (2020M-137)

… transactions are familiar with its content. As indicated in Appendix A, officials disagreed with several of the findings and recommendations in our report. Appendix B includes our comments on the issues raised in the Town’s response letter. …

Alfred State College of Technology – Selected Employee Travel Expenses

… employees complied with rules and regulations and is free from fraud, waste, and abuse.  The audit covers the period April 1, 2008 … employees complied with rules and regulations and is free from fraud waste and abuse …

Institute of Technology at Utica/Rome – Selected Employee Travel Expenses

… employees complied with rules and regulations and is free from fraud, waste and abuse.  The audit covers the period April 1, 2008 … employees complied with rules and regulations and is free from fraud waste and abuse …

XIX.4 Suballocations – XIX. Project Costing (PCIP)

… given project has the need to have assistances from other state agencies to support their efforts on the activities of … given project has the need to have assistances from other state agencies to support their efforts on the activities of …

Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses

… of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring Drug and Alcohol Treatment program … submitting reimbursement claims. Key Findings OASAS is not effectively monitoring Drug and Alcohol Treatment program … Office of Alcoholism and Substance Abuse Services OASAS is effectively monitoring Drug and Alcohol Treatment program …

New York’s Economy and Finances in the COVID-19 Era

… the Northeast Are at Pre-Pandemic Levels New data from the Job Openings and Labor Turnover Survey (JOLTS) by the Bureau of … from June but 98,000 above those of July 2019. Reported job openings of more than 1.1 million in July were the …

XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures

… Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial System. New … cannot process Automated Clearing House or check payments in foreign currencies. In the event that a vendor requires checks to be paid in a …

Contract Participation of Minority- and Women-Owned Business Enterprises

… when reporting to DED. A judgmental sample of payments to prime contractors totaling $37.8 million was overstated by … Authority did not make adjustments for payments to MWBE prime contractors who in turn paid other MWBE contractors as … than the actual amount paid by the Authority when a MWBE prime contractor makes a related payment to a MWBE …