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Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 1, 2013 through April 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… financial operations for the period January 1, 2011, to December 27, 2012. Background The Lakeville No. 2 Fire … fiscal year are $211,900. Key Findings District officials did not ensure that District funds were expended in the best … did not adequately plan or use a competitive process when procuring goods and services for the recent capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25State Agencies Bulletin No. P-506
Cancellation of Council 82 Insurances of Non-Members
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-506.pdfNew York State General Obligation Bonds 2015
Results of sale of Series 2015A, B & C bonds
https://www.osc.ny.gov/files/press/pdf/summary-bond-sale-bids.pdfOpinion 2001-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … whether a member of a town board who also serves as the head village mechanic in a village located partially within …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 2002-11
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … under a fire district service award program that provides points for participation in department responses, a volunteer firefighter must be credited with twenty-five points for responding to the minimum number of calls of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 88-50
… holes, and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in … holes, and clean and refinish the interior of a water storage tank depends on whether the work is more in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-50State Education Department Examination of Payments to Tough Man, Inc.
… a not-for-profit corporation formed to sponsor community sporting events such as walks and races in New York. SED made …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incTown of Sodus – Financial Management and Professional Services (2013M-99)
… Purpose of Audit The purpose of our audit was to review the Town’s … February 14, 2013. Background The Town of Sodus is located in Wayne County and has a population of approximately 8,400. … and for maintaining an appropriate level of fund balance in each fund. Develop realistic, structurally balanced …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99DiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… a wild ride the last few years but our investment strategy has allowed us to capitalize on opportunities and … -6.2% 5.8% Global Equities 25.1% 3.7% Absolute Return Strategies 9.9% 3.2% Opportunistic Alternatives 7.8% 0.3% …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionOpinion 88-41
… This opinion represents the views of the Office of the State Comptroller at the time … PERSONAL PROPERTY -- Municipal Equipment (use by private organization under contract) TOWN LAW, §§64(6), 130(5), 138: … purchase instructional equipment to be used by a private nonprofit organization in presenting fire prevention programs …
https://www.osc.ny.gov/legal-opinions/opinion-88-41State Comptroller DiNapoli Releases State Audits
… (2016-S-22) Auditors identified $16,699 in costs charged to the preschool special education programs that did not comply with SED’s requirements for reimbursement. The non-reimbursable costs included $5,394 … auditors identified $13,201 in costs that were charged to the preschool special education programs that did not …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsNew York State Accounting System User Procedures Manual
… ACCOUNT 02560 OFFICE OF UNCLAIMED FUNDS 02570 JUSTICE COURT-9TH FLOOR 02580 REFUND AUDIT 02581 REFUND - ALCOHOL … 05008 LAWYERS FUND FOR CLIENT PROTECTION 05012 MHLS - 2ND JUDICIAL DEPT 05013 MHLS - 3RD JUDICIAL DEPT 05014 MHLS - 4TH … COURT, QUEENS 05295 SURROGATE'S COURT, RICHMOND 05360 3RD DISTRICT ADMINISTRATION 05361 JURY COMMISSIONER - ALBANY …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualOpinion 89-30
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in the opinion. PERSONAL PROPERTY -- Gasoline (authority to provide to private senior citizens organization under … organization for use in the private organization's bus. You ask whether a town may contract with a private senior …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Fire Prevention, Safety and Control
… than 126,000 New Yorkers with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted … steps to improve its fire safety practices, spurred on by recommendations from a grand jury investigation and … and fire alarm maintenance contracts, and the use of heat detectors. Key Finding The Office is in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlEnacted Budget Report State Fiscal Year 2024-25
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2024-25 is projected to total $227.2 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2024-25.pdfEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… Regulations (NYCRR) clearly defines the reporting process for elected and appointed officials and ensures they receive … credit. In August 2015, this regulation was revised for officials who begin a new or subsequent term on or after … the revised regulation sets out specific time frames for completing requirements such as an official’s record of …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesAccounts Receivable Collection and Reporting
… Purpose To determine if the Authority’s accounts receivable collection and reporting procedures were … General the accounts more than 120 days past due that it was unable to collect. The temporary rise in the … Development Authority: Selected Aspects of Discretionary Spending (2012-S-157) … To determine if the Authoritys …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… Purpose To determine whether Empire BlueCross BlueShield's (Empire) payments for certain … actual purchase and acquisition costs. Background The New York State Health Insurance Program (NYSHIP) provides …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-through