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Opinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time … offices) LOCAL LAWS -- Public Holidays (determining day to celebrate) COUNTY LAW, §206-a; GENERAL CONSTRUCTION LAW, … Although the determination of the particular personnel to be present on that day is, in the first instance, to be …
https://www.osc.ny.gov/legal-opinions/opinion-93-10DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… revenue and savings initiatives will allow New York City to maintain budget balance in the coming fiscal year, but the … city faces significant financial pressures that are likely to exacerbate already large out-year budget gaps, according to a report on the city Fiscal Year (FY) 2024 Executive …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… reductions since June 2021. These unanticipated resources have enabled the city to plan to make a $5.3 billion surplus … Plan, tax collections, fueled by personal incomes taxes, have exceeded projections. OSC now expects the city to … costs. The city’s out-year gaps in FY 2024 and FY 2025 have decreased slightly from an average of nearly $4 billion …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsTown of Bridgewater – Financial Operations (2013M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2012 through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Birch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Birch Family Services, Inc. (Birch) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Birch’s CFR for the fiscal year ended June 30, 2013, and …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualOpinion 90-63
… that bear on the issues discussed in the opinion. LIBRARIES -- Appropriations and Expenditures (recognition … by tax or otherwise "to equip and maintain such library or libraries or to provide a building or rooms for its or their … vouchers (Education Law, §259[1]). The trustees of public libraries are also authorized to accept gifts, absolutely or …
https://www.osc.ny.gov/legal-opinions/opinion-90-63DiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… Higher-than-projected revenue and cost-saving initiatives have helped New York City’s fiscal year (FY) 2024 budget … economic growth. Commercial property market vacancies have reached their highest levels in 30 years and white … revenue projections are also not as conservative as they have been in the past, leaving less room for an economic …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Suballocations must be specifically authorized in State statue, either within the budget bill language, or in another …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersOpinion 92-42
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … purpose and the value of the services to the owner, plus any other consideration provided by the town, is commensurate … received by the town under the contract. For example, we have concluded that a municipality may agree to routinely …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 88-10
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Law to its bid price unless the contract so provides. You have asked whether the successful bidder on a county contract … opinion, however, that when a municipality and a company have agreed to a contract price, the amount of the tax …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Medicaid – Federal Funding and New York
… and Mental Hygiene 40.7 38.1 Admin for Children’s Svcs 5.4 5.4 Dept for the Aging 4.1 3.7 Total $ 381.2 $ 375.4 Sources: … children with an identified developmental delay up to the age of three. DOHMH has budgeted an average of $19.5 million …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… Key Recommendations Prepare an annual cost analysis to calculate the water and sewer rates to be billed. Review and repay all outstanding interfund … agreed with our recommendations and indicated they planned to initiate corrective action. … Town of Marlborough Water …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Town of Covert – Financial Management and Justice Court (2015M-180)
… Board adopted budgets that relied heavily on appropriated fund balance and fund balances have declined. Not all moneys collected were … long-term financial and capital plans and maintain fund balances that are sufficient to cover cash flow needs. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Red Creek Central School District – Financial Management (2020M-75)
… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. Approximately $1.5 million (72 … appropriating the amount of fund balance that will be used to fund operations. Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Village of Suffern – Budget Review (B23-6-2)
… for the 2023-24 fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue … the tax levy limit prior to adopting the budget. … village Suffern budget review …
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)
… Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) maintained complete, … supported financial records and reports, the Town Board’s (Board) and Town officials’ ability to monitor financial … 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… – pdf] Audit Objective Determine whether the Village of Mount Kisco (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Opinion 92-23
… This opinion represents the views of the Office of the State Comptroller at the time … for the benefit to be provided to the lessee? (5) How long a period would be considered a reasonable term for … a public hearing if the property to be leased has a value in excess of $1,000. Thus, the hearing requirement is …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Annual Wage for New Tier 6 Employees
… you can enroll NYSLRS members by fax. Be sure to fill in the Projected Annualized Wage box in Part 2 of the ERS Membership Registration form (RS5420) or the Police and Fire Membership Application …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employees