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Opinion 90-6
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (naming of public facilities after corporate … of real and personal property for lawful county purposes). With respect to whether a county social services district may …
https://www.osc.ny.gov/legal-opinions/opinion-90-6X.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… LLC LIMITED LIABILITY PARTNERSHIP LLP NEW YORK CITY NYC NEW YORK STATE NYS STATE UNIVERSITY OF NEW YORK SUNY …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationNewburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… of financial operations and disbursement processes for the period July 1, 2013 through June 30, 2014. Background … a seven-member Board of Trustees. Operating expenditures for the 2013-14 fiscal year totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… not determine whether 20 purchases totaling $3,245 were for proper Company purposes. Key Recommendations Provide … the bills approved by the Membership. Ensure disbursements for purchases are adequately supported and for proper Company expenses. Company officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andOpinion 88-64
… of such an arrangement. Municipal housing authorities are public corporations established by the State Legislature … to provide its employees with health and dental benefits, we consider first the authority for a municipal housing … plan or pursuant to a collective bargaining agreement, we note that Public Housing Law, §32(1) provides that a …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… Audit Objective Determine whether Sewanhaka Central High School District (District) officials developed an information … action. … Determine whether Sewanhaka Central High School District District officials developed an information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationSullivan County – Time and Attendance (2017M-55)
… October 25, 2016. Background Sullivan County is located in the southeastern part of New York State and has a population of approximately 77,500. The District is … 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… State Comptroller Thomas P. DiNapoli released a report … DiNapoli said. “Failing to file for three or more years calls into question the financial position of the locality as … Annual Financial Reports (AFRs) which are required from all local governments; Constitutional Tax Limit (CTL) forms, …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateOpinion 90-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … mayor's authority would not extend to those positions of employment with respect to which the mayor may have delegated …
https://www.osc.ny.gov/legal-opinions/opinion-90-33DiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… Thomas P. DiNapoli, Monroe County District Attorney Sandra Doorley, and the Monroe County Sheriff’s Office …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… bargaining agreements, which will begin expiring in May. “My office’s full analysis of the FY 2022 budget and the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetComptroller DiNapoli Releases School and Municipal Audits
… in claims (16 percent) that were either not presented to the board or improperly paid prior to board approval. … City School District – Budget Review (Monroe County) A review of the district’s general fund budgets revealed an … gallons, is considered non-revenue (lost) water. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , Town of Groveland , Town of Hammond , Town of Milton and a comprehensive audit of road infrastructure needs in nine towns. “In today’s fiscal climate, budget … County) The board did not have a contractual agreement with the firm that performed financial services for the town …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New York City Transit’s repair program is … were available more than 95 percent of the time, the average elevator outage lasted seven hours and the average escalator outage lasted three hours. For a copy of …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsApplication for Oil Spill Damage Claim (AC-2231)
If you are the victim of someone else’s oil spill, you may file a damage claim form with the Fund for your financial loss.
https://www.osc.ny.gov/files/about/pdf/oil-spill-ac-2231.pdfMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the State Comptroller (OSC).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/middletown-no1-district-2020-160.pdfAC2686 - Report of Abandoned Property
A detailed list of the funds that you’re transferring. Complete each field with accurate data, which increases the likelihood of locating each claimant’s prope
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ac2686.pdfX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… Submit completed forms to the VMU via email at VMU@osc.ny.gov , fax (518) 473-9533, or mail to: NYS Office of … process, contact VMU at (518) 486-4602 or email at VMU@osc.ny.gov . Single Payment Vendor Add Generally, vendors in … via fax at (518) 473-9533 or email at Vendor_Management@osc.ny.gov with “Single Payment Vendor Request” in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationHerkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… complete report - pdf] Audit Objective Determine whether the Herkimer County Industrial Development Agency (HCIDA) Board and officials properly approved and monitored projects. Key Findings The Board and officials did not properly approve and monitor …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91