Search
Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Key Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationRed Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Transportation – 2023 Financial Condition Report
… components. The fact that a bridge is in poor condition does not imply that it is unsafe or likely to collapse. A …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and … approximately 700 establishments of certain devices used to weigh and measure commodities that are sold on the basis … for violations. Establish written policies and procedures to ensure a proper segregation of duties. If duties cannot be …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andCity of Olean Housing Authority – Board Oversight (2016M-93)
… adopted a comprehensive investment policy. The Authority does not have a written agreement with the brokerage firm …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize … an affiliate of the Town. Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… Historically, this is the city’s largest and most stable resource, but weaknesses in the real estate market could …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… and approved it since 2002. The policy is outdated, does not provide adequate guidance or comply with New York …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100City of Johnstown – Financial Management (2020M-134)
… information to monitor the City’s financial condition, and does not know the City’s current financial condition. The …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Village of Liberty – Budget Review (B4-14-9)
… the tentative budget are reasonable. The proposed budget does not include a tax overlay or provisions for …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Town of Broome – Purchasing and Justice Court (2014M-255)
… is governed by an elected five-member Town Board. The Town does not have a centralized purchasing function; instead each …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Indian River Central School District – Financial Condition (2016M-287)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … Return moneys improperly residing in the debt service fund to the general fund. Ensure the multiyear operational plan …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Privacy and Links Policy
… the State Comptroller 110 State Street, 14th Floor Albany, NY 12236 The privacy officer will provide access; deny … on our website, please contact us at webmaster@osc.ny.gov . Use by Children The Office of the State Comptroller … you provide on line, please contact webmaster@osc.ny.gov . This privacy policy will be updated from time to …
https://www.osc.ny.gov/online-services/privacy-and-links-policyOpinion 89-24
… Law, §§801, 802(1)(f), 805-a, 806: A school board member does not have a conflict of interest pursuant to Article 18 … St Comp No. 79-626, unreported). Section 2103(4), however, does not prohibit a person from serving on the board of … of another school district. Furthermore, section 2103(4) does not prohibit a school board member from holding a …
https://www.osc.ny.gov/legal-opinions/opinion-89-24DiNapoli Releases Executive Budget Report
… the finances of New York households. The Executive Budget does not include any contingency measures for any potentially … state-sourced funding to maintain services; however, it does not have the taxing capacity to replace federal spending … and personal income taxes. While the Executive Budget does not propose extending the higher corporate franchise tax …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… 463 2 NYCRR 8.2 IRS Revenue Ruling 99-7 Guide to Financial Operations REV. 12/28/2021 … Generally the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationOpinion 95-23
… Powers and Duties (permitting statement supporting voucher to be based on review of documentation) TOWN COMPTROLLER -- … audited by the town comptroller, may, in determining the form of vouchers to be presented for audit, permit the … defeat the dual statutory requirement that the claimant submit a voucher and the town officer make a statement as to …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-12
… v Hudson Valley District Council of Carpenters Benefit Funds , 114 AD2d 701, 494 NYS2d 667; see also General …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 2001-2
… fifteen points). In those instances, section 217(c) does not prescribe a particular number of points, but rather … for that activity. It is our opinion that article 11-A does not authorize a program sponsor to create priorities … could refer to the service award point system. Even if it does, we do not believe the isolated word "minimum" is …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2002-4
… will continue to fill in with rock and sediment, impeding boat traffic by rendering portions of the channel too shallow for boat navigation. Town Law §81(1)(g) contains authority for a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4