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Opinion 2005-6
… a laudable purpose (see, e.g., 2002 Opns St Comp No. 2002-16, p 35; 1986 Opns St Comp No. 86-70, p 109; 1986 Opns St … that any benefit that the parochial schools received as a result of the statute was a “collateral effect” and did not …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 2010-1
… acre for village park or other recreational purposes. With respect to the six acre parcel, one acre would be used … of the parcel to be dedicated for recreational purposes, with general fund monies used to fund the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Village of Frankfort – User Charges (2014M-117)
… 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Crown Point Fire District – Board Oversight (2024M-29)
… 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Harborfields Central School District – Information Technology Asset Management (2024M-9)
… inventoried and safeguarded. Complete, accurate and up-to-date inventory records help District officials ensure that … For example, we selected 50 of the District’s IT assets to locate the assets and confirm they were accounted for and … official inventory records. Officials were unable to provide acquisition information for the computers; …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetHolland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Brunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial … that period, therefore not actually using the fund balance to finance operations. The District’s reserves have grown from about $978,000 to more than $2.4 million in three years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We … for compliance with policies, and approve requests in advance. Keep costs for meals provided at meetings within …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… by $21.3 million for the 2012-13 through 2014-15 fiscal years, most of the $17.4 million of appropriated fund balance was not used. When adding back unused appropriated fund balance, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mOpinion 2001-15
… (see Federal Ins. Company v State Tax Comm . 146 AD2d 888, 890, 536 NYS2d 595, 596; see gen. McKinney's Statutes …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 89-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … v Merrill Lynch , 107 AD2d 902, 483 NYS2d 847 [1985]; 3 NY Jur 2d, Agency, §189, p 11). Not considered in Beaudoin , …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Overview – Regional State Park Police Plan
… Unused sick leave; Payments made as a result of working your vacation; Any form of termination pay; …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – En-Con Police Officers Plan
… Unused sick leave; Payments made as a result of working your vacation; Any form of termination pay; …
https://www.osc.ny.gov/retirement/publications/1822/overviewChallenging a Determination – State Police Plan
… an independent hearing officer. Your request must be filed with the Hearing Administration Bureau within four months of … during the day. We will send you an acknowledgment letter with an explanation of the hearing process. If you have …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationFinal Average Salary – Article 14 Benefits
… is included for State Police members); Payments made as a result of working your vacation; Any form of termination pay; …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … issued and the RFP for external audit was last advertised in 2011. 13 purchases totaling $99,231 lacked quote and sole …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsState Comptroller DiNapoli Releases Municipal Audits
… did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were … of Pittsford – Audit Follow-Up Letter (Monroe County) In a previous report issued in July 21, 2017, auditors identified problems with the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1East Aurora Union Free School District - Procurement (2023M-125)
… were obtained for 48 purchase and public works contracts (100 percent of tested contracts) totaling $443,734. Procured …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Odessa-Montour Central School District – Financial Condition (2016M-71)
… The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in … which operates three schools with approximately 750 students, is governed by an elected seven-member Board of … officials overestimated general fund appropriations when preparing and adopting budgets. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71SUNY Bulletin No. SU-307
… Employees Employees designated Management or Confidential in SUNY - BU13, who meet the eligibility criteria and are … (2.00%) for all eligible M/C members who are included in Bargaining Unit 13. Payment of the increases are at the … and are effective 04/01/2020. This payment is authorized in the 06/20/2019 Memorandum from the SUNY Board of Trustees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-307-april-2020-retroactive-state-university-new-york-suny