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Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… expenditures. The Board accumulated an unexpended surplus fund balance equivalent to an entire year’s budget. The … Develop and adopt realistic budgets. Monitor fund balance and develop a plan to use unexpended surplus …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Town of Rosendale – Financial Operations (2015M-38)
… operations for the period January 1, 2013 through April 3, 2014. Background The Town of Rosendale is located in Ulster … five-member Town Board. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings The … operations for the period January 1 2013 through April 3 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Village of Speculator – Financial Condition (2013M-381)
… have caused deficit fund balances in the water and sewer funds. Significant outstanding interfund loans to the water and sewer funds have negatively affected the general fund’s cash … eliminate the fund balance deficits in the water and sewer funds. Review outstanding interfund loans in the water and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Opinion 90-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town … Whether a town board of a town which has established a police department and has appointed the town supervisor as … commissioner pursuant to Town Law 150 may appoint a deputy police commissioner to act in the absence or inability of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 2006-1
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Payments (of compensation prior to … period) LOCAL LAWS -- Pre-emption (matters contained in article 8 of the Town Law) MUNICIPAL FUNDS -- Payrolls … of section 120 may not be superseded by local law. This is in reply to your letter asking whether a town may pay an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 89-49
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or d.b.n., or successor … fee is properly charged pursuant to SCPA, §2402(7), based on the value of the subject matter of the proceeding. Since, …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Unified Court System Bulletin No. UCS-188
… of the Unified Court System. Affected Employees Employees in Bargaining Unit F8 that are members of the Suffolk County … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available … by telephone at (631) 231-3983 or e-mail at sccea@aol.com. Questions regarding this Bulletin may be directed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-188-new-deduction-code-407-political-action-fund-pacOpinion 88-52
… This is in reply to your letter concerning the proposed sale to a not-for-profit corporation of real property held by … requirements of General Municipal Law, §803 prior to the sale. Article 18 of the General Municipal Law (§§800, et seq … v Wendel , 116 Misc 2d 91, 455 NYS2d 322). Clearly, a sale of real property is a "contract" within the meaning of …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 2000-20
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 93-9
… member of association to receive benefits); (use of money for scholarship program) INSURANCE LAW, §§9104, 9105: The … The scholarships must be available to all firefighters for whose benefit the Association was established, without … fire insurance tax moneys, or the interest earned thereon, for the purpose of providing college scholarships to high …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to … are not exempt from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of …
https://www.osc.ny.gov/legal-opinions/opinion-88-38State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Village of Cato – Water Financial Operations (Cayuga County) The board and … or supported. District officials did not ensure pay rates were accurate or that compensation was paid in … have evidence that they were audited and approved before payment. As a result, the district has an increased risk that …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Contract and Payment Actions in April
… Office of the State Comptroller approved 1,072 contracts for state agencies and public authorities valued at $11.9 … 33,900 payments valued at nearly $28.6 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilVillage of Suffern – Budget Review (B18-6-4)
… the accumulated deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. … tentative budget. The Village budgeted $4.2 million in water meter and sewer revenue. However, based on collections of …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4City of Lockport – Budget Review (B24-1-8)
… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and … purchase appropriations by $156,073 to purchase a new ambulance for the fire department using unanticipated State aid to fund the purchase. The Director of Finance told …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8East Ramapo Central School District – Budget Review (B21-5-4)
… to the District to provide fiscal and academic oversight. In February 2021, the two appointed monitors (one fiscal and … may be under-funded by approximately $25 to $30 million. In response to those concerns, District officials, SED … 2021-22 budget considered District officials’ projections in response to the impact of the COVID-19 pandemic (pandemic) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4State Agencies Bulletin No. 1172
… Security Supervisors Unit in Bargaining Unit 61 Background Pending legislation, which will implement the negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1172-implementation-general-salary-and-other-increases-arbitration-eligibleState Agencies Bulletin No. 1163
… Officer Chief Environmental Conservation Officer Park Patrol Officer Trainee Park Patrol Officer Trainee (SPL) Park Patrol Officer Park Patrol Officer (SPL) Sergeant Park Patrol …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1163-implementation-2005-2011-retroactive-increases-additional-payments-andCUNY Bulletin No. CU-841
… is to provide agency instructions for processing the June 2025 Security Titles Uniform Allowance Payment. Affected … of Classified Staff Labor Relations, authorizes the June 2025 payment. Effective Dates : The payments will be … in Institution Pay Period 6C, paychecks dated 06/26/2025. Eligibility Criteria : Employees in the CUNY campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-841-cuny-june-2025-security-titles-uniform-allowance-payment