Search
Opinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was … FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of … Whether the fire district may give to the fire company the cash …
https://www.osc.ny.gov/legal-opinions/opinion-91-19CUNY Bulletin No. CU-421
… and 12/31/10. (Please refer to Payroll Bulletin Number CU-414 for additional information). The HIRE Act expires on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actXI.17 Protest Procedures – XI. Procurement and Contract Management
… Rules and Regulations , to be used when an interested party 1 asserts to OSC that the State Comptroller should not … an initial protest with OSC’s Bureau of Contracts (BOC) after the public contracting entity has made a contract award … interested party may file a protest with BOC at any time after the contract award and prior to the Comptroller’s final …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresTown of Schaghticoke – Budgeting (2013M-239)
… Key Findings The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water … revenues to fund expenditures. As a result, unexpended surplus funds declined in the town-wide general fund, two … fund. Town officials stated they appropriated unexpended surplus funds to keep the tax levy and user rates stable. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Hempstead – Budgeting (2021M-169)
… 2017-2020 fiscal years did not include the fund balance estimates required by Town Law. Town officials also did not … after the year end. Key Recommendations Present budget estimates in a realistic and transparent manner, and show fund balance estimates for each fund, with the required breakdown. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Rushford - Procurement (2020M-43)
… Determine whether goods and services were procured in accordance with the Town’s procurement policy and … Determine whether goods and services were procured in accordance with the Towns procurement policy and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Cost Reporting of Programs Operated by Gateway-Longview, Inc. (2012-S-17), SED 90-Day Response
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17-SED-response.pdfCost Reporting of Program Operated by Gateway-Longview, Inc. (2012-S-17), Gateway-Longview 90-Day Response
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17-Gateway-Longview-response.pdfTown of Berne – Audit Follow Up (2021M-77-F)
… [read complete report - pdf] | [read complete 2021 report - pdf] Purpose of Audit … elected Town Board (Board) composed of four Board members and the Supervisor. The Board is responsible for the general oversight of all operations and finances. Results of Review Based on our limited …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-berne-audit-follow-2021m-77-fTown of Carroll - Audit Follow Up (2013M-221-F)
… was to assess the Town’s progress, as of October 2019, in implementing our recommendations in the audit report released in March 2014. Background The Town is governed by an elected … review was to assess the Towns progress as of October 2019 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fMadison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price … and Measures (Director) did not complete all required testing of weighing and measuring devices or maintain … and implement procedures for periodic price accuracy testing. Key Recommendations Perform required testing in …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … we reviewed. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture … action. Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price … and Measures (Director) did not complete all required testing of weighing and measuring devices or maintain … not develop and implement procedures for price accuracy testing. Key Recommendations Perform required testing in …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4DiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… on delivering results and enhancing the Fund’s ability to serve their interests far into the future. By both … DiNapoli added. Fuller said: "I will always be grateful to Comptroller DiNapoli for the opportunity to work on behalf of New York’s public servants and their …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundSelected Aspects of Accommodations for Passengers with Disabilities (2019-S-41)
To determine whether the Port Authority of New York and New Jersey complied with selected requirements of the Americans with Disabilities Act, the Rehabilitation Act of 1973, and corresponding federal regulations to make its facilities accessible to passengers with disabilities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s41.pdfFinancial Condition and Outlook
… Background The State University of New York Health Science Center at Brooklyn (also known as SUNY Downstate Medical Center [or Downstate]) includes the College of Medicine, … the community and the strategic goals of Downstate Medical Center. Ensure that any decisions to acquire or expand …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… funding progress for other postemployment benefits and pension plans. Budgetary comparison schedules should present … Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately … by an unearned revenue liability when not earned, and by a deferred inflow of resources if earned but not available. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsAssessment of New York State Thruway Authority Finances and Proposed Toll Increase
The New York State Thruway is a central element of the State’s transportation network, serving as a critical component of the State’s economy and as a resource for millions of commuters, visitors, and businesses that rely on it to traverse the State safely and efficiently.
https://www.osc.ny.gov/files/reports/pdf/assessment-thruway-authority-finances-toll-increase.pdfDiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… Comptroller Thomas P. DiNapoli announced the guilty plea today in Suffolk County Court of former Old Field treasurer … Comptroller Thomas P DiNapoli announced the guilty plea today in Suffolk County Court of former Old Field treasurer …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsTown of Marathon – Claims Audit Process (2022M-124)
Determine whether the Town of Marathon (Town) Board (Board) properly audited claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/marathon-town-2022-124.pdf