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Refunding Local Debt
… may not be issued until a certificate approved by the State Comptroller is filed with the issuer's finance board … which should be filed in accordance with the instructions on the form). One original, signed application should be submitted to the State Comptroller at: Ariel Weiss New York State Office of …
https://www.osc.ny.gov/debt/refunding-local-debtTown of West Seneca – Purchasing (2015M-11)
… that were increased in New York State General Municipal Law more than five years ago. The Board, as a whole, did not … the needs of the Town. Audit and approve claims prior to payment. Obtain written and oral quotes as required by the …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Lewis – Highway Purchases (2014M-103)
… November 30, 2013. Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It … a claim for prepayment of materials to be received in the following year. Key Recommendations Ensure that all Town officials and employees involved in purchasing have a copy of the Town’s procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Personal Privacy Protection Law Release Form Instructions - AC 3216
Personal Privacy Protection Law Release Form Instructions - AC 3216
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3216_instruction.pdfConflicts of Interest of Municipal Officers and Employees Poster
Read Sections 800-809 of the NYS General Municpal Law
https://www.osc.ny.gov/files/local-government/publications/pdf/gmlposter.pdfOpinion 2004-7
… properties within the villages (see, e.g., 1981 Opns St Comp No. 81-369, p 405; 1975 Opns St Comp No. 75-1159, … owners in adjoining towns who are permitted to use water from the district. Under section 198(3)(d), the county governing board is required to levy the amount of the delinquent water rents …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7XII.6.D Paying a Single Payment Vendor – XII. Expenditures
… standard formats: Vendor Name Use CAPITAL LETTERS for the entity’s legal name. Do not enter a Doing Business As (DBA) … or special characters except when “&” is part of the entity’s legal name. Example: PETERSON LAMBERT BACHMAN & CAREY LLC If the entity’s legal name contains initials, enter the initials …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorIX.6.D HHS Payment Management System – IX. Federal Grants
… System (PMS) that provides federal awarding agencies and state grant recipients the tools to manage grant payment … Reserve Bank or the U.S. Treasury for deposit into the State’s bank account, and record the payment transactions and … their Unique Entity Identifier (UEI) number and the State’s Tax Identification Number (TIN) with the System for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemOpinion 96-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … among two or more fire districts. Opinions of this Office which predated and are inconsistent with this …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 90-56
… MILITARY LAW, §242(5); GENERAL MUNICIPAL LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, … Law may be denied or diminished" ( Williams v Walsh , 289 NY 1, at p 6). For purposes of section 242, the term "public … competent service (see, e.g., Hoyt v Broome County , 285 NY 402; Teachers Association, Central High School District …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Downsville Central School District – Claims Auditing (2022M-134)
… auditor has audited and approved the claims. Ensure that all claims contain sufficient supporting documentation before …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… over selected financial activities for the period January 1, 2011, to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately … the use of sequential receipts there is no guarantee that all payments for building permits and parks and recreation …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… internal controls over the Company’s financial operations for the period January 1, 2012, through March 12, 2013. … was from the Town. The Company’s expenses totaled $351,781 for the 2012 fiscal year. Key Findings The Board did not … We identified payments made totaling approximately $8,500 for services and equipment that were never used. We also …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124State Agencies Bulletin No. 875
… Purpose To explain OSC’s automatic processing of the 2009 Blind Veterans annuity increase. Affected Employees … to Executive Law Article 17, Section 362, Subdivision 3, the amount of any annuity payable under this section shall be the same amount as the annuity payable in the preceding year* …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/875-2009-blind-veterans-annuity-increaseWatervliet City School District – Payroll and Claims Processing (2013M-4)
… days earned. Twenty-six claims totaling $83,562 contained no documentation to indicate they were audited by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… ensure claims are properly supported and audited prior to payment. Require that all claims contain adequate supporting … any claims which have not been audited and approved for payment by the Board, except where allowed by law. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Lewis County – Court and Trust Funds (2024-C&T-1)
… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Westchester County – Court and Trust Funds (2024-C&T-3)
… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4West Seneca Fire District #6 – Financial Management (2013M-14)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over District financial … by real property taxes. Key Findings The Board failed to properly establish internal controls or provide adequate … activities. The District has not employed an IPA to audit the District’s finances or LOSAP as required by law. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14