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Opinion 92-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … or concession for fair and adequate consideration) REAL PROPERTY -- License (authority of school district to grant) …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 91-50
… (see General Municipal Law, §106). November 14, 1991 Tom Miller, Associate Investment Officer Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 91-17
… in providing services by or under the supervision of a physician or, in the case of a dental clinic or dental …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 95-1
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … city funds to the agency to cover costs of such benefits. You state that an existing city urban renewal agency provides … advances, loans, grants, subsidies, contributions and any other form of financial assistance to" the agency, for …
https://www.osc.ny.gov/legal-opinions/opinion-95-1State Agencies Bulletin No. 2048
… regarding this bulletin may be directed to the Uncashed NYS Payroll Checks mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… totaling $2.1 million, and found they were supported by adequate documentation and for appropriate purposes. Key …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29CUNY Bulletin No. CU-742
… is to provide the City University of New York instructions for processing the CUNY Health Benefits Buy-Out Waiver … Employees receive an annual incentive payment in exchange for waiving their City health benefits when other non-City … Enrollment/Change Form. An employee will receive $1,000 for waiving family coverage or $500 for waiving individual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-742-city-university-new-york-cuny-health-benefits-buy-outOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. The District did not: Have … was competitively bid. Obtain minimum required quotes for eight purchases totaling $106,212. The claims auditor did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216XV.16.A Overview – XV. End of Year
The States accounting and financial reporting system provides for the collection summarization and reporting of unique financial data and information maintained at State agencies
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… agency sole custody purposes. Pursuant to Section 106 of the State Finance Law requires that ALL monies received by any state officer or persons receiving … State agencies are required to provide monthly reports to the Commissioner of Taxation and Finance of all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewCollection and Use of the Motor Vehicle Law Enforcement Fee
… each automobile insured in the State. The Fee is collected by the insurance companies and remitted to the Department. … Department could better ensure that all Fees are remitted by the insurance companies. Division employees visit grantees …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeTown of Middlefield – Budgeting (2015M-109)
The purpose of our audit was to assess the Boards practices regarding adopting monitoring and controlling the budgets for the period January 1 2013 through J
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting practices for the period … from 2009-14 of $767,836. The Town appropriated more fund balance than was actually available which led to deficits in …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… District, in Sullivan County. The Library is governed by a seven-member Board of Trustees. The Library disbursed a … account during our audit period, which is not permitted by Law. Four disbursements totaling $89,000 were for a public … works contract that was not competitively bid as required by the Law. Key Recommendations Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library … which received its charter from the State Board of Regents in 1988. The Library is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… 21, 2014. Background The Town of Stony Point is located in Rockland County and has a population of approximately 15,000. The Town is governed by a …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Ira – Financial Management (2014M-280)
The purpose of our audit was to review the Towns financial management and budgeting practices for the period January 1 2013 through November 13 2014
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… the Town’s budgeting and financial oversight practices for the period January 1, 2013 through March 24, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … the Towns budgeting and financial oversight practices for the period January 1 2013 through March 24 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Reading – Financial Management (2013M-217)
… of Reading is located in Schuyler County and is governed by a five-member Town Board consisting of the Town Supervisor … for various funds but did not account for cash separately by fund until the year-end financial reports were prepared. … ensuing year that is available. Account for cash balances by fund continually. If needed, separate bank accounts for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Huron – Financial Management (2014M-367)
… a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367