Search
Opinion 2006-3
… This opinion represents the views of the Office of the State Comptroller at the time … part-town general fund. You ask whether revenues derived from the town’s non-exclusive franchise agreement with a … other statute specifies the manner in which the proceeds from the cable television fee are to be utilized (compare, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3City of Yonkers – Budget Review (B6-14-14) - Revised
… The budget includes $5.3 million in revenue generated by red light cameras; the legislation authorizing this revenue is … if revenues begin to fall short of expectations. If the red light camera legislation is not approved, reduce …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… without ensuring they were complete and accurate. Board meeting minutes did not include information related to pay …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Dynamic Center Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs submitted by Dynamic Center Inc on its Consolidated Fiscal Report were properly calculated adequately documented and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… in personal service costs that consisted of staffing for teacher aides in excess of approved staffing ratios, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualEmpire BlueCross – Overpayments for Physician-Administered Drugs
… 1.1 million of these members. Civil Service contracts with Empire BlueCross (Empire) to administer the Hospital … provided by a hospital, skilled nursing facility, or hospice. These benefits cover a range of services, including … than a vaccine, that is typically administered by a health care professional in a hospital or facility setting. From …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsTown of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… the Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to February … fund. The Town has received about $2.9 million in wind power-related revenues during the period January 1, 2006, … The Town has applied its substantial revenues from wind power to reducing the taxpayers’ burden and increasing the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerCity of Newburgh – Budget Review (B6-13-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61321 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21State Agencies Bulletin No. 1420
… Certification page in PayServ, which agencies can use to certify their payroll online. The navigation path for this … go-live by requesting the new agency certifier role, NSA Certify Payroll Updt , from their Agency Security Coordinator … comments box. Note: Agency certifiers will only be able to certify payroll for agency codes they have access to in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certificationOpinion 97-10
… the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase Contracts (authority to use for … subdivisions, including fire districts, to enter into "installment purchase contracts" in accordance with the … among other things, the procedures for entering into installment purchase contracts (see 2 NYCRR Part 39). For …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Niagara County – County Bridge Maintenance (S9-13-2)
Niagara County County Bridge Maintenance S9132
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… Background The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara … and the use of fund balance in the annual budget. Develop a plan to use the excess unrestricted fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… 1, 2013 through May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the City of Johnstown, Fulton … Johnstown Public Library Cash Receipts 2014M304 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately … The purpose of our audit was to review the Clerks financial operations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Forfeiture of Benefits for Convicted Felons
… Integrity Reform Act”) govern the potential reduction and revocation of pensions of public officials and public … people of New York State to authorize the reduction and revocation of pensions of public officers in New York State …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsOpinion 90-61
… Coconato v Town of Esopus , 152 AD2d 39, 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; 1986 Opns St Comp No. 86-53, …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Shareholders Cheer Lowe's New Green Energy Initiatives
… The New York State Common Retirement Fund (the Fund) and Boston Common Asset Management had communicated with the … program," said Steven Heim, Managing Director of Boston Common Asset Management. "We encourage Lowe's to be an …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of Frontier Central School District , Iroquois Central School District , Orchard Park Central School District , Port Jefferson Union Free …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Chautauqua … Town of Ossian , Town of Plainfield , Town of Rotterdam , Saratoga County Water Authority , Town of Seward and the Town of Walton . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits