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Watkins Glen Central School District - Financial Management (2019M-57)
… complete report - pdf] Audit Objective Determine whether the Board and District officials monitored the District’s financial condition. Key Findings Conservative … budgeting resulted in operating surpluses, negating the use of appropriated fund balance. In the last three …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate the Fire Company’s financial management for the period April … The purpose of our audit was to evaluate the Fire Companys …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialTown of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for the period January 1, 2011 … The purpose of our audit was to review the Towns budgeting practices for the period January 1 2011 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Opinion 89-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the county may establish the position of emergency medical services coordinator …
https://www.osc.ny.gov/legal-opinions/opinion-89-52White Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, … The purpose of our audit was to examine the Districts budgeting practices for the period January 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156RFQual #22-02 – Medical Examiner Management Services
… Request for Qualifications Issued by the Office of the State Comptroller (“OSC”) Issued: August 15, 2022 The New … The New York State Comptroller Comptroller as Administrative Head of the New York State and Local Retirement System and the Local …
https://www.osc.ny.gov/procurement/rfqual-22-02XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Depreciation is required to be reported in the government-wide financial statements. Capital assets, … in progress, and infrastructure assets reported using the modified approach, must be depreciated over their … The reporting of depreciation is required for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsState Agencies Bulletin No. 921
… Purpose OSC requests agencies update the Position Location code for employees working within the Metropolitan Commuter Transportation District (MCTD). The … OSC requests agencies update the Position Location code for employees working within the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxTown of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2012 … The purpose of our audit was to review the Towns financial condition for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Village of Schoharie - Board Oversight (2018M-184)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight over the Clerk-Treasurer’s duties. Key Findings The Clerk-Treasurer and Deputy Clerk Treasurer perform all … Determine whether the Board provided adequate oversight over the …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184DiNapoli Calls on Twitter & Other Major Corporations to Take Action on Political Spending Transparency
… On the one-year anniversary of the January 6 attack on the U.S. Capitol, New York State Comptroller Thomas P. … On the oneyear anniversary of the January 6 attack on the US Capitol Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-twitter-other-major-corporations-take-action-political-spending-transparencyXII.4.A Vendor Requests for Payment – XII. Expenditures
… Law § 109 requires vendors to submit a certificate to the Office of the State Comptroller (OSC) with each claim stating (i) the claim is just, true and correct, (ii) the State has not … Law 109 requires vendors to submit a certificate to the Office of the State Comptroller OSC with each claim …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentOpinion 90-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the town board has the authority to increase the number of trustees and if so by …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Unified Court System Bulletin No. UCS-357
… Purpose: The purpose of this bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit. … The purpose of this bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsDepartment of Transportation Bulletin No. DOT-46
… Purpose: The purpose of this bulletin is to provide the Department of Transportation with instructions for … The purpose of this bulletin is to provide the Department of Transportation with instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-46-2025-call-out-response-payment-fiscal-year-2024-2025Department of Transportation Bulletin No. DOT-48
… Purpose: The purpose of this bulletin is to provide the Department of Transportation with instructions for … The purpose of this bulletin is to provide the Department of Transportation with instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-48-2026-call-out-response-payment-fiscal-year-2025-2026Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… complete report – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Shelter Island Union Free School District - Fund Balance (2020M-23)
… complete report - pdf] Audit Objective Determine whether the Board appropriately managed the District’s fund balance. Key Findings Surplus fund balance levels exceeded the statutory limit by at least 5.4 percentage points from … Determine whether the Board appropriately managed the Districts fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Opinion 90-48
… ( Schiavone Construction Co. v Larocca , 117 AD2d 440, 503 NYS2d 196; Matter of Zara Contracting Co. v Cohen , 23 …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, … The purpose of our audit was to evaluate the Companys financial operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250