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Comptroller DiNapoli Releases Municipal Audits
… to more than $250. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsCity of Olean – Budget Review (B18-1-1)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … budget review letter. The City’s proposed budget includes a tax levy of $7,217,523. Key Recommendations Continue to … Create, adopt, use and annually update both a multiyear capital plan and a multiyear financial plan, and …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1State Police Bulletin No. SP-100
… who return from Military Leave or other approved leave and pass the 2006-2007 fitness test may be entitled to Fitness …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-100-fitness-bonus-payment-fiscal-year-2006-07Opinion 90-37
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter … board, based upon the proposed use of the property. The court in the New City , case, summarized the opinion in Ross …
https://www.osc.ny.gov/legal-opinions/opinion-90-37SUNY Bulletin No. SU-250
… in effect on 09/30/16 by 2.00% and rounding to the next whole dollar. This amount must be added to the salary in … Increase, if applicable) by 2.00% and rounding to the next whole dollar. This amount must be added to the salary in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-250-october-2016-and-october-2017-stipend-increase-gsnuOpinion 89-4
… OF INTEREST -- Banking Transactions (purchase of bonds and notes when town supervisor is director and stockholder of bank); (designation of bank as depository … supervisor is a director of the bank and a shareholder of less than one percent of the bank's outstanding stock. You …
https://www.osc.ny.gov/legal-opinions/opinion-89-4XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… The asset is tangible in nature, complete and is not a component part of another item. The asset is used in the operation of the State's activities. The asset has a useful life of two years or more and provides a reasonable … 4.O. For other types of intangible assets, the State will capitalize assets with values in excess of $1,000,000. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureSUNY Bulletin No. SU-128
… Purpose To provide guidelines and processing procedures for cash payments. Background Pursuant to the 2003-2007 … colleges Effective Date(s) There will be four (4) payments for the 2006-07 academic year. Payments may be made in: Pay … Earnings End Date: Same as Begin Date Earn Code: DCP (For non-resident aliens, use XDP , YDP or ZDP ) Amount: Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-128-retention-cash-payments-2006-07-academic-year-gseuState Police Bulletin No. SP-129
… the Division of State Police of the new Additional Pay code and procedures for processing Hazardous Duty Pay. … OSC Actions OSC has created a new Additional Pay earning code to be used to pay the new Hazardous Duty Pay payment. … Pay page with the following information: Earnings Code: HZS Effective Date: 11/01/10 OT Effective Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-129-2010-state-police-hazardous-duty-payRockland County – Budget Review (B6-13-22)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are reasonable. Background The County of Rockland is authorized to issue debt totaling … $96,000,000 to liquidate the cumulative deficit in the County’s general fund for the fiscal year ending December 31, …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Gouverneur Central School District – Financial Management (2016M-351)
… period July 1, 2014 through May 31, 2016. Background The Gouverneur Central School District is located in the Town of … Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in St. … Gouverneur Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Attica Central School District – Financial Management (2016M-127)
… Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls … 1, 2012, through April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by … identified deficiencies in providing adequate oversight of Court operations including depositing, recording, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31, 2018. About the … To express an opinion on the fair presentation of the Financial Statements of the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Town of Leicester – Financial Management (2025M-2)
… report – pdf] Audit Objective Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund … reports in a timely manner, which hindered its adoption of realistic budgets and multiyear financial or capital … (TW) and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… The purpose of our audit was to review the District’s management of financial activities for the period July 1, … YorkshirePioneer Central School District Financial Management 2015M352 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Letchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332State Agencies Bulletin No. 1572
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1572-april-2017-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1330
… Withholding Recommendation If the agency determines the full or partial value of the April 2014 M/C LLS payment … the Budget as explained in Budget Bulletin D-1129. If the full value is withheld, the agency should submit a Data Chg … the agency does not submit the transaction to withhold the full value of the April 2014 M/C LLS payment or if the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1330-april-2014-management-and-confidential-mc-longevity-lump-sum-llsOpinion 88-52
… the disclosure requirements of General Municipal Law, §803 prior to the sale. Article 18 of the General Municipal … of interests in contracts, General Municipal Law, §803 provides as follows: "1. Any municipal officer or … the listed officers and employees is required by section 803 to disclose his or her interest in accordance with that …
https://www.osc.ny.gov/legal-opinions/opinion-88-52