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Opinion 88-17
… or village has authority, as a condition for approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St Comp, 1978, p … p 154, with regard to the dedication of park land in a subdivision, still represent the position of the State …
https://www.osc.ny.gov/legal-opinions/opinion-88-17State Agencies Bulletin No. 247
… Transactions: Online Time Entry earnings may be entered only during the time frames listed on the schedule. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/247-schedule-agency-payroll-submission-and-availability-reports-and-filesState Comptroller DiNapoli Releases Municipal Audits
… to collect water and sewer payments, but there is only one cash drawer, which limits the ability to identify …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Public Safety – 2021 Financial Condition Report
… felony offenses) are no longer processed in adult Criminal Court, but are processed in the Youth Part of Criminal Court (YPCC) or transferred to Family Court or a county probation department. Youth who are … facilities operated by the State Office of Children and Family Services (OCFS). Of the AO arrests reported to DCJS, …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Ellicot , Geneva Housing Authority , Town of Hadley , High Falls Water … manipulate court records and admitted to embezzling funds. Geneva Housing Authority – Cash Receipts (Ontario County) The … his office completed audits of the Town of Ellicot Geneva Housing Authority Town of Hadley High Falls Water …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… planned deficit in its operating costs. While borrowing only covers one or two years of expenses, it will increase …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandOpinion 98-6
… have a prohibited interest in renewal of such a contract and in any additional contracts entered into with the … by the board of supervisors, would authorize the contracts and that the board of supervisors would audit claims … relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… competitive bidding scenario for the breakfast items, only to award a second procurement contract to Smart Starts …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… For example, at four depots, records were provided for only 59 of the 336 inspections required for snow fighters …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… The use of the Real Estate module is being implemented in a phased approach, beginning with The Office of General … a separate invoice for the variable cost. The SFS will build Accounts Payable lease vouchers at the frequency … month for which rent is due Invoice Received Date Voucher Build Date Payment Term 1N Invoice Date Voucher Build Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersAnnual Financial Report
… of adopted budget information. Previously, information from enterprise fund budgets was not required. Reporting of … the changes in Statement of Indebtedness reporting from the current AUD to the new AFR: Current Annual Update … include refunded amounts. Any refunded portion of a bond or bond anticipation note is reported on a separate line from …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportOpinion 99-10
… from "expected useful life") ENERGY LAW, §9-103; LOCAL FINANCE LAW, §11.00(a): The "expected useful life" of energy … to the period of probable usefulness prescribed in Local Finance Law, §11.00(a) for obligations issued for such … by the periods of probable usefulness set forth in Local Finance Law, §11.00. Article 9 of the Energy Law (§9-101 et …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has 43 volunteer … Clinton Volunteer Fire Department Inc Oversight of Financial Activities 2014M142 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… for the ongoing capital project, monitoring the project’s progress has been hampered by the lack of available … funds or unexpended surplus funds if anticipated funding falls short. Key Recommendations Closely monitor actual … expenses to the proposed spending plan for the project’s life to ensure it stays within the approved scope. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialChenango County – Court and Trust Funds (2025-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May … a court order, certain assets may be provided to the court and then delivered to a county treasurer (treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Village of Nichols – Financial Condition (2013M-50)
… to February 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village … expenditures of this magnitude other than to hope that it might get some revenue source, like Federal or State aid, if there was an emergency. …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… allegedly scamming the village out of $25,988 for health insurance benefits for her family, State Comptroller Thomas P. DiNapoli announced today. … pay $25,988 for optional insurance coverage for her family without permission, and without making this benefit …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyState Agencies Bulletin No. 1404
… Purpose To provide agencies with information regarding OSC’s … of refunds of taxes withheld while employees were on paid workers’ compensation leaves. Affected Employees All … and February of 2015. Subsequent refunds are then expected to be processed based on the following schedule: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationRiverhead Charter School – Debit Cards (2017M-254)
… our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February 28. … and for business-related purposes. None of the debit card purchases included purchase requisitions or purchase … and Director of Finance repeatedly paid sales tax on debit card purchases. Key Recommendations If the Board intends to …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Village of Margaretville - Fiscal Management (2018M-78)
… (Village) officials have not adopted realistic budgets and the general fund available 1 fund balance has increased … May 31, 2017. The Village has no multiyear financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78