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Opinion 91-5
… indebtedness after the incorporation of a village which is coterminous with the town. Indebtedness of the town which … a village which is coterminous with the town. You also ask what portion, if any, of the town indebtedness outstanding at … budgets (Village Law, §17-1728) and each must file an annual report of its financial condition with the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Unified Court System Bulletin No. UCS-341
… Salary Increases for Judges, Justices, and New York City Court Clerks of the UCS. Affected Employees: Judges, Justices … Chapter 59, Part VVV, created the Special Commission on Judicial Compensation to examine, evaluate and make …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityState Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved … in Chenango County. $1.9 million with Gilbane Building Company for construction management services related to the … for assistance with the Health Benefit Exchange, including insurance enrollment and call center operations. $24 million …
https://www.osc.ny.gov/press/releases/2024/03/state-contract-and-payment-actions-januaryDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… projects to reduce debt issued and to bolster reserve funds beyond planned levels to help us to weather the next … during the Financial Plan period absent the federal relief funds. High growth forecasts for education and Medicaid may … reporting of the use and administration of federal funds is necessary. Closely monitor personal income tax …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … in FY 2021, as the Federal Reserve began raising interest rates to curb high inflation. Looking Ahead Several risks on … Report Miscellaneous Revenues in New York City: What Has Changed? Related Reports Review of the Financial …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicOpinion 92-9
… Expenses (appearance at attorney's office in compliance with subpoena for pre-trial questioning) WORDS AND PHRASES -- … a court or other tribunal". Section 72-o does not define what it means to "appear before a court or other tribunal". … questioning conducted at an attorney's office. The word "court", however, has also been construed broadly to …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … Volunteer Fire Department is located in the Town of Ausable in Clinton County. The Department, which provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … December 31, 2014. Background Oneida County, which has a population of approximately 235,000, is governed by a … Services is responsible for providing temporary assistance to eligible individuals and families with social service and …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mHortonville Fire Company – Financial Activity (2014M-210)
… organization associated with the Hortonville Fire District, which serves the hamlet of Hortonville in the Town …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Town of Red Hook - Financial Condition (2018M-171)
… they plan to initiate corrective action. … Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Hobart - Board Oversight (2018M-88)
… compensating controls. It also did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. … that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received a direct or indirect monetary …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Margaretville - Fiscal Management (2018M-78)
… report - pdf] Audit Objective Determine whether the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville (Village) officials have not adopted … has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the beginning of 2014-15 through …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Unified Court System Bulletin No. UCS-130
… Purpose To notify agencies of the new voluntary insurance Deduction Code 539 , Allstate Life of New York. Background At the request of the Unified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… as required. Company officials issued inherently high risk debit cards to various officers. Key Recommendations … whether any of the misspent or possibly misused funds can be recovered. Ensure that the Board conducts a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialTown of Pamelia – Financial Management (2015M-276)
… The Town of Pamelia is located in Jefferson County and has a population of approximately 3,160. The Town, which … Board did not develop a comprehensive multiyear financial and capital plan. The clerk does not maintain detailed revenue and expenditure subsidiary ledgers or a general ledger to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… Educational Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings Claims we reviewed were supported and for appropriate BOCES purposes. However, all claims were …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Town of Owego - Water Fund Operations (2021M-205)
… by the utility department in accordance with the local ordinance. Review water accountabilities performed, determine …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Village of Arkport - Information Technology (2019M-203)
… adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the … party, includes all services to be provided, and addresses confidentiality and protection of personal, private and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
Stockport Volunteer Fire Company No 1 Selected Financial Activities 2015M189
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mTown of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water and sewer charges for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128