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Opinion 88-70
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Advisory (fluoridation of … GENERAL MUNICIPAL LAW, §6-c(8): LOCAL FINANCE LAW, §34.00: In the absence of express statutory authority, a city may not … resolutions or expenditures from capital reserve funds in connection with the improvements may be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Comptroller DiNapoli Releases Municipal & School Audits
… an excessive level of unassigned surplus fund balance in the general fund with balances ranging between $839,530 … was $509,000 while the village had over $1.1 million in surplus funds available at the end of 2022-23 to use … were on hand. The last physical inventory was completed in 2017 and officials only updated the district’s asset …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight and Enforcement of the Rechargeable Battery Law
… of single-use and rechargeable batteries are bought, used, and recycled or disposed of in the trash. The increased demand for batteries can be traced largely to the rapid increase in the use of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Corporations, Public Authorities or various localities) in accordance with appropriations enacted by the State … a designated ALR budgetary program value which is included in the KK_REV budget definition and used by OSC Bureau of … spending and revenue budgets. With all of these factors in place the spending and revenue can be tracked via the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesState Agencies Bulletin No. 2213
… of the NonLeap Year Factor Change for Fiscal Year 20242025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Comptroller DiNapoli Releases Municipal Audits
… of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, budget transparency and … financial reports with the Office of the State Comptroller in a timely manner. Town of German Flatts – Fiscal Stress … supervisor adequately addressed many of the deficiencies in the town’s accounting records and reports that were …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate audits. As a result, $1.1 million in purchases (half of the procurements reviewed) were made …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… This section provides guidance to State agencies in determining whether a contract-related transaction must be … procedures for submission of contract-related transactions in the Statewide Financial System (SFS) and obtaining OSC’s … As a rule, the contract processing information provided in this section is applicable regardless of the specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewState Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-365
… CAL and CYF Employees. Affected Employees: SUNY employees in Salary Grade 980 positions with a Comp Rate Code of CYF and CAL are affected. Background: In any fiscal year in which February consists of 28 days, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calTown of Wawayanda – Financial Operations (2024M-160)
… or a detailed statement of money received and disbursed on a monthly basis. As a result, the Board could not … codes other than those prescribed by the New York State Comptroller’s Office (OSC) which limits the Town’s … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Obligations ASSET RETIREMENT OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … X-ray machines Certain laboratory equipment This is not an exhaustive list. Agencies should consider the possibility …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal & School Audits
… track, inventory and safeguard IT assets acquired or in use during the audit period. Although the board-adopted … record-required threshold of $1,500 for fixed assets. In addition, the IT asset inventory was decentralized with … provider maintaining inventory records, which resulted in the records containing inconsistent information. Port …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… the Audit Area Culvert pipes are used to help aid in the proper movement of water and materials under roadways, driveways and other structures. In the Town, property owners may submit an application to the … and installation fees totaling $22,800. The Superintendent in office during the audit fieldwork was appointed on August …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57State Agencies Bulletin No. 1715
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2019 and other tax … criteria as explained in this bulletin Summary of Changes To date, the IRS has issued guidance on changes to the … To inform agencies of the updated IRS tax withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019State Agencies Bulletin No. 1708
… not processed automatically Affected Employees Employees in hourly positions who meet the eligibility criteria … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … other non-statutory positions paid using an hourly rate. In accordance with the following bulletin the minimum hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesCity of Newburgh – Budget Review (B6-14-25)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Middle Island Fire District – Budgeting Practices (2013M-93)
… Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected … through 2012, the Board did not prepare District budgets in the format prescribed by OSC or prepare budgets based on …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… Fire Company #1 is a volunteer organization located in the Village of Bloomingburg in Sullivan County. The Company officers consist of a … 31, 2013, the Company received approximately $119,000 in revenue, including $19,900 in foreign fire insurance …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
West Ghent Volunteer Fire Company Treasurers Activities 2016M48
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016m