Search
Opinion 88-10
… add on the amount of the gross receipts tax imposed under article 13 of the Tax Law to its bid price unless the … amount for the gross receipts tax on petroleum products. Article 13-A of the Tax Law (§§300, et seq ., added by L … tax upon petroleum businesses. The purpose of this article was to consolidate "existing gross receipts taxes …
https://www.osc.ny.gov/legal-opinions/opinion-88-102022 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2023
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2023.xlsx2022 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2022
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2022.xlsxFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
Determine whether the Finger Lakes Horizon Economic Development Corporation (Corporation) Board properly managed and monitored the revolving loan fund program.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/finger-lakes-horizon-2022-36.pdf2021 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2021
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2021.xlsx2019 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2019
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2019.xlsx2015 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2015
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2015.xlsx2016 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2016
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2016.xlsx2017 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2017
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2017.xlsx2018 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2018
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2018.xlsxNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund - (2021M-167)
Determine if extra-classroom activity (ECA) funds were properly collected, recorded, remitted, deposited, disbursed and reconciled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/northport-east-northport-2021-167.pdfTown of Italy – Multiyear Planning (2017M-53)
… or capital plan. Town officials have not established a fund balance or reserve policy. Key Recommendations Develop … to replace capital assets in a timely manner. Develop a fund balance and reserve policy to govern the levels of unrestricted fund balance and reserves to maintain. … Town of Italy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Opinion 90-51
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … to local ordinances; and employment of a consultant. We have been advised that the role of the consultant would be to … telephone services costs. Therefore, those expenses also do not constitute "system costs" and may not be paid for with …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Little Falls City School District - Financial Condition Management (2019M-67)
… completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to $1.83 … manner that benefits the taxpayers and reduces the surplus fund balance. District officials have not developed a … financial plan. Key Recommendations Reduce the surplus fund balance to within the statutory limit and use the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Opinion 92-23
… ensure that the rent provided in the lease represents fair compensation for the benefit to be provided to the lessee? …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Birch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… for the three executives exceeded SED’s reimbursement limits for the preschool cost-based programs; and $12,819 in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualOpinion 90-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or school district. You ask whether a public library may fund a holiday party either for a group of senior citizens …
https://www.osc.ny.gov/legal-opinions/opinion-90-63DiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… for the next fiscal year, helping the city balance its FY 2025 executive budget, according to a report released today … average of more than $200 million annually beginning in FY 2025. New York City has generated substantial savings from … net savings of $2.6 billion in FY 2024, $2.3 billion in FY 2025, and an average of nearly $2.2 billion in the out-years, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsVillage of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the … estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 million and $2.47 …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… report – pdf] Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) … annual audit requirement and provided adequate oversight of the Town’s financial operations, the accounting and … can help improve the completeness, accuracy and timeliness of the Town’s accounting records and reports. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80