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Village of Pulaski – Selected Village Operations (2013M-142)
… reserve, claims, annual audits and information technology for the period June 1, 2011, to January 31, 2013. Background … all serving two-year terms. Operating expenditures for the fiscal year ending in 2012 were $877,359 in the … of the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Village of Catskill – Financial Condition (2014M-134)
… December 19, 2013. Background The Village of Catskill is located in the Town of Catskill in Greene County and has a population of 4,100. The five-member Board of Trustees is the elected legislative body responsible for the general … a comprehensive, multiyear financial and capital plan and it did not have any other mechanism to adequately address the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134City of Newburgh – Budget Review (B20-6-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Opinion 92-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC CONTRACTS -- Retained Percentages (collection of interest on securities deposited in lieu of); (mandatory … Concerning the responsibility of municipal officials in connection with withdrawal of …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Town of Lyndon – Purchasing (2013M-149)
… was to evaluate internal controls over purchasing for the period January 1, 2012, through April 26, 2013. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Dayton – Audit Follow-Up (2019M-221-F)
… manage fund balance, as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances … during our audit period. The Board did not develop and adopt comprehensive written multiyear financial and capital plans and written fund balance and reserve fund …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a public school … a seven-member Board of Trustees. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
Newfield Fire Company Inc Internal Controls Over Financial Activity 2014M346
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialJohnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, … June 30, 2017. Background The Johnsonville Fire District is a district corporation of the State, distinct and separate … and Schaghticoke in Rensselaer County. The District is governed by an elected five-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… purpose of our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementIX.6.E Education Department - G5 System – IX. Federal Grants
… requests are then paid to the State the next business day via the ACH system. The G5 system also provides for a … their accounts. The G5 drawdown page contains a “Last Day to Draw” field that is strictly enforced by the system. … agencies from expending funds too close to the “Last Day to Draw” date. This prohibition is controlled by entering …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… #1 is a volunteer organization located in the Town of Queensbury in Warren County. The Board of Directors, which is … $618,000 in revenue, including $535,547 from the Town of Queensbury and $15,819 in foreign fire insurance, and had …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mCity of Troy – Budget Review (B17-5-13)
… refuse and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. All six of … the budget if it decides to implement a new waste and recycling fee. If the fee is not authorized, or is authorized …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Opinion 91-53
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- … compensation if also serve as deputy supervisor) -- Powers and Duties (appointment of board member as deputy supervisor) …
https://www.osc.ny.gov/legal-opinions/opinion-91-53State Agencies Bulletin No. 1916
… addition, a memorandum dated 05/13/2021 from the Governor’s Office of Employee Relations (GOER) authorizes the 2021 … for the 2021 Tool Allowance Payment: Perform automotive repair duties in an eligible title; and Are required by the … Assistant (Motor Equipment) Service & Repair Mechanic (Auto Body) Maintenance Supervisor 1 Motor Equipment Aircraft …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1916-2021-csea-tool-allowance-paymentContractors or Consultants – Membership and Enrollment
… The majority of people who work for and provide services to the State or … Those who provide services as independent contractors or consultants are not permitted to join NYSLRS or receive … will be reviewed by NYSLRS. Independent contractors or consultants should not be paid on the payroll, but in some …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsOpinion 91-6
… the local law actually conflict with the State statute ( Albany Area Builders v Town of Guilderland , 74 NY2d 372, 547 … 653; Grimm v City of Troy , 60 Misc 2d 579, 303 NYS2d 170; Williams v Bryant , 53 AD2d 229, 385 NYS2d 425; Pacificorp …
https://www.osc.ny.gov/legal-opinions/opinion-91-6DiNapoli: MTA Faces Its Greatest Challenges in Decades
… Metropolitan Transportation Authority (MTA) has been slow to reverse the deterioration in service and its financial plan entails considerable risk, according to an analysis released today by New York State Comptroller … 2021 and $634 million in 2022. The MTA is asking the state to authorize new sources of funding to close the gaps, but …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesState Agencies Bulletin No. 1968
… in the calendar year, not the total amount of the pledge. State agencies cannot accept cash for the SEFA Campaigns. … State Agencies Bulletin No 1968 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignAnnual Financial Report
… how to navigate and complete the Annual Financial Report. For more detailed instructions please refer to the … issuance. Interest rates are not reported. Interest paid is not reported in the schedule. Interest paid is reported for each debt record. Bond Anticipation Note …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report