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Ulster County – Financial Condition (2014M-27)
… totaled approximately $290 million. Key Finding Surplus funds are below the County’s policy which states that fund … Closely monitor the level of unexpended surplus funds in the general fund and ensure that budgets are … balanced without depleting the unexpended surplus funds. … Ulster County Financial Condition 2014M27 …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Hornell City School District - Financial Management (2019M-38)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Westchester County - Financial Condition (2018M-151)
… condition to ensure the sustainability of current and future operations. Key Findings The County has: … past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund owes the sewer … that perations are financed on a sustainable basis. Take measures to help ensure adequate fund balance and cash flow …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… - pdf] Audit Objective Determine whether the Finger Lakes Horizon Economic Development Corporation (Corporation) Board … response. … Determine whether the Finger Lakes Horizon Economic Development Corporation Corporation Board …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationVillage of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … that the significant revenue and expenditure projections in the tentative budget are reasonable. The proposed budget … provisions for infrastructure needs. There are budget gaps in the water and sewer funds which are planned to be funded …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Olean City School District – Financial Management (2016M-210)
… audit was to review the District’s financial management and budgeting practices for the period July 1, 2012 through … 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in … County. The District, which operates four schools with approximately 2,200 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Mount Morris Central School District – Financial Condition (2014M-328)
… or monitor the implementation of the approved budget plan. The business administrator and external auditor moved $160,544 from the unemployment insurance reserve to cover the amount … in a timely manner. Return moneys improperly transferred from the unemployment insurance reserve fund. … Mount Morris …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations for the … requirements and did not use the excess fund balance to reduce real property taxes or other appropriate purposes, and needs to improve the transparency of the budget process. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardBrushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Monticello Central School District – Budgeting (2014M-97)
… to grow. Some of the District’s reserve funds are funded at levels higher than necessary. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Village of Gowanda - Sewer Financial Operations (2019M-199)
… for and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated … for and effectively managed the financial operations of the sewer fund …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Pine Valley Central School District - Financial Management (2019M-35)
… estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Opinion 93-30
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties … LAW, §500-c; COUNTY LAW, §657-a: If, after an individual is arraigned by the village justice court and committed by …
https://www.osc.ny.gov/legal-opinions/opinion-93-30DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… local governments this year than ever before, according to a report released today by New York State Comptroller … What is clear is that Washington must do more to help stabilize state and local government finances to avoid drastic cuts that would hurt hospitals, schools and …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesOpinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Contract and Payment Actions in April
… Expressway in Erie County. Major Payments Approved Tax Refunds and Credits $3.5 billion for 2,489,604 personal income tax refunds. $233 million for 28,249 corporate and other tax refunds. $924,000 for 1,084 property tax credits. New York State Office of the Attorney …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilOpinion 89-37
… government in order to carry on the business of collateral loan broker. In addition, a licensed collateral loan broker must file a registration statement with the State … would constitute the conduct of business as a collateral loan broker within the meaning of article 5 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Opinion 95-15
… LAW, §§255(1), 259(1); REAL PROPERTY TAX LAW, §§556(6)(a), 726(1)(c), 734(1): A school district making a real … This is in response to your request that we reconsider two prior opinions of this Office in which we concluded … tax has been added", and "[d]istinct listing of the two [tax] rates would clarify that they are the result of …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Opinion 2005-3
… of a building to be erected or placed on a site owned by a school district, subject to certain requirements, … otherwise dispose of any real property or interest therein owned by it or acquired by it pursuant to section 72-j to any …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Ulster County – Court and Trust Funds (2014M-352)
… moneys from foreclosures and contract disputes resulting in a mechanic’s lien. Additionally, in certain circumstance, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352