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Opinion 97-24

… may not participate in a service award program established for the members of the fire company unless they have been … as members of the fire company and are subject to call for whatever duties may be assigned under the rules and … may participate in a service award program established for the members of the fire company. You state that the …

https://www.osc.ny.gov/legal-opinions/opinion-97-24

Accounts Receivable Collection and Reporting

… Purpose To determine if the Authority’s accounts receivable … June 30, 2015. Background The Authority’s mission is to advance innovative energy solutions in ways that improve … an increase in accounts receivable (third-party billings) from $22.1 million to $135.6 million. At the end of its …

https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reporting

Opinion 94-18

… -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- … of village real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances … not permit an exempt firefighters' benevolent association to use village real property, or convey title to village real …

https://www.osc.ny.gov/legal-opinions/opinion-94-18

Wappingers Central School District – Professional Services (2022M-88)

… contracts is conducted to determine the need for new RFPs. Except as specified in Appendix A, District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88

Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)

… officials established nonresident tuition (NRT) rates for special education students in accordance with … Key Findings Officials did not establish NRT rates for special education students in accordance with … tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition rate. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-education

Independent Oversight: OSC's Contract Review Safeguards Public Funds

… the Office of the State Comptroller (OSC) exercises this responsibility is through the review of contracts. This independent oversight deters waste, fraud and abuse; ensures the … in independent review and approval of contracts. OSC’s oversight adds tremendous value, and contract review was …

https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-funds

State Agencies Bulletin No. 2030

… may require updates for lapsing. Affected Employees All agencies with appropriations due to lapse on June 30, … 14, 2022 OSC Actions OSC has provided a spreadsheet of all current position pools that are affected by lapsing. A … is lapsing on 6/30/2022, agencies will need to insert a new row into the Department Budget Table USA (refer to Job …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2030-updating-payserv-chartfield-strings-june-lapsing-events

Greenwich Central School District – Extra-Classroom Activities (2021M-20)

… properly accounted for. The faculty auditor did not adhere to the District’s ECA policy, which resulted in insufficient … $30,970 (69 percent), which prevented District officials from determining whether the collections were remitted intact … and have initiated or indicated they planned to initiate corrective action. … Determine whether Greenwich …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20

Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)

… financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. The Town of Riverhead (Town) is one of the local …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13

Adequacy of 2021 Budgets - City of Rome (S9-21-3)

… financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. The City of Rome (City) is one of the local …

https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3

Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14

Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an …

https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18

Adequacy of 2021 Budgets - Steuben County (S9-21-19)

… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19

Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)

… budgeted estimates for revenues and expenditures against actual results, and modify their budgetary estimates …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10

Adequacy of 2021 Budgets - City of Norwich (S9-21-16)

… cities, towns and villages across the State. The City of Norwich (City) is one of the local governments included in …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16

Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)

… across the State. The Village of Ossining (Village) is one of the local governments included in our review. The Village is located in the Town of Ossining in Westchester County. Key …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17

Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)

… and villages across the State. The Town of Herkimer (Town) is one of the local governments included in our review. The Town is located in Herkimer County. Key Finding Our review found …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4

Adequacy of 2021 Budgets - Genesee County (S9-21-7)

… and villages across the State. Genesee County (County) is one of the local governments included in our review. The County is located in the Finger Lakes region of New York State and …

https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7

Adequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)

… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … governments across New York State. Some local governments have seen little to no impact on their financial operations, … sewer districts. When adopting the budget, officials did not identify the specific appropriations in each department …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11

Adequacy of 2021 Budgets - Town of Elma (S9-21-8)

… and villages across the State. The Town of Elma (Town) is one of the local governments included in our review. The Town is located in Erie County. Key Finding Our review found that …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8