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Opinion 96-6
… the prudent and economical use of public moneys in the best interest of the taxpayers and guarding against … ensure that town insurance contracts are awarded in the best interest of the town. April 18, 1996 John T. Biscone, …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Town of Solon - Financial Management (2018M-233)
… unrestricted fund balance in the general fund increased by $106,230 (110 percent). During the same time period, … unrestricted fund balance in the highway fund increased by $50,007 (24 percent). Although Town officials have …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… a population of approximately 21,500. The Town is governed by a Board that comprises a Town Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… is located in Schenectady County. The District is governed by the Board of Education which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… funding and, based on the results, develop and implement strategies to increase utilization and prevent potential …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingTown of Hartwick – Financial Condition (2013M-118)
… fund or require a monthly report of cash balances by fund which accounts for the balance in the combined …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Town of Reading – Financial Management (2013M-217)
… of Reading is located in Schuyler County and is governed by a five-member Town Board consisting of the Town Supervisor … for various funds but did not account for cash separately by fund until the year-end financial reports were prepared. … ensuing year that is available. Account for cash balances by fund continually. If needed, separate bank accounts for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… accounting periods to be open simultaneously. The Office of the State Comptroller (OSC) issues monthly operational … date used for the accrual and modified accrual bases of accounting and reporting (the bases upon which the OSC … date that the file is loaded in SFS. For online entry of AP and Purchasing transactions, the Budget Date will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesOpinion 88-79
… LAW -- Gifts and Loans (applicability of prohibition to moneys received from federal government) NEW YORK … derived from a federal Urban Development Action Grant to provide grants or loans to assist private developers in financing economic …
https://www.osc.ny.gov/legal-opinions/opinion-88-79DiNapoli Announces State Contract and Payment Actions for June 2015
… the playing field is level and taxpayers get the best value for their money. These independent audits also …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015Broome County – Financial Condition (2013M-224)
… to February 21, 2013. Background Broome County, located in the central southern portion of upstate New York commonly … the general fund was spending more than it received in revenue until 2011 and 2012, when the general fund began … flat. While the County’s general fund seems to be in the early stages of recovery, the significant reliance and …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Caledonia-Mumford Central School District – Financial Management (2024M-101)
… in the debt service fund had $337,777 in unidentified money that should be returned to the general fund. For … the District’s outstanding future financial commitments by a total of $1.3 million over the three years, which made …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101SUNY Bulletin No. SU-332
… is to provide agency instructions for processing the April 2021 and April 2022 Retroactive General Salary Increases and … re-generated when the payment is processed. OSC will turn off (not process) the automatic negative adjustment for these … Entry Earnings Codes requiring a manual adjustment as a result of a retro salary increase. To process a retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-332-april-2021-and-april-2022-retroactive-general-salaryClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected … by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where … statute. Discontinue the contract with the corporation in which the Chair has a prohibited interest. File the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315XVI.3 Overview – XVI. Financial Reporting
… Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewVillage of Lisle – Transparency of Fiscal Activities (S9-24-13)
… fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Resources for Local Officials
… of Funds, Reporting Requirements, Distribution Process and Contact Information from the State Division of the Budget Accounting Guidance from the Office of the State Comptroller [pdf] Constitutional Debt Limit Cost-Saving Ideas …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsMount Markham Central School District – Financial Management (2020M-39)
Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable?
https://www.osc.ny.gov/files/local-government/audits/pdf/mount-markham-2020-39.pdfAlexander Central School District – Financial Management (2020M-64)
Determine whether the Board and District officials properly used and managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/alexander-2020-64.pdfSuffern Central School District - Financial Condition (2019M-145)
Determine whether the Board and District officials effectively managed the District’s general fund financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/suffern-2019-145.pdf