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XII.6.E Making an Emergency Payment – XII. Expenditures
… a waiver from advertising in the New York State Contract Reporter, OSC must approve the exemption. See Chapter XI, … exemption from advertising in the New York State Contract Reporter. Create a single payment voucher using the emergency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentOpinion 89-18
… TAX LAW, §§310, 318; STATE CONSTITUTION, ARTICLE VIII, §1: In the absence of express statutory authority, a town may … certain circumstances). Further, although Town Law, §116(1) authorizes a town to pay all actual and necessary expenses … wages. This Office, in interpreting Uniform Justice Court Act, §105, which provides for the reimbursement by a town or …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Board of Cooperative Educational Services (BOCES) is a public entity serving eight component school districts that educate approximately 41,000 students in Rockland County. BOCES is governed by a nine-member Board … approximately $69,000. BOCES has more than $14.6 million in restricted funds that should have been returned to …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationComptroller DiNapoli Releases Municipal Audits
… approval. Columbia County – Court and Trust Funds (2014M-353) The surrogate court clerk’s records could not verify …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… purchases because they did not complete the required tax exemption forms or file for proper refunds. Stockbridge …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… meetings. However, because it is not reviewing monthly bank statements or bank reconciliations, the Board cannot verify if it is … determine whether there are any discrepancies between bank and book cash balances. The Treasurer has not filed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the … Ensure the past four fiscal year AFRs were prepared and filed as required by New York State General Municipal Law … chief fiscal officers CFO financial records and reports Filed the required Annual Financial Report AFR with the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Alden Central School District – Fuel Management (2024M-90)
… manage fuel operations. Specifically, the Superintendent of Schools (Superintendent) and Business Administrator (BA) … The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the … Officials did not maintain physical (i.e., dip stick) tank readings or perform periodic inventory reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Rochester City School District – Payroll and Procurement (2016M-435)
… made purchases outside the normal requisition and purchase order process, through the use of District Procurement Cards (p-cards), significantly increasing the risk of … purchases made using the District’s regular purchase order process. Key Recommendations Establish written …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… total adjusted bank balance. Provide monthly balance sheet reports to the Board or comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136CUNY Bulletin No. CU-276
This bulletin explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… statement on New York City Mayor Eric Adams' State of the City address: “The State of the City address delivered by Mayor Eric Adams put forth … and essential services. I commend the mayor's bold plan of action for a city that supports working families. “Like …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… and Saranac in Clinton County. The Village is governed by a Board of Trustees which comprises a Mayor and four Trustees, all of whom are elected for …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … and online banking for the period of June 1, 2011, to September 30, 2012. Background The Village of … approximately $2 million. Key Findings Village officials have not developed any formal IT policies and the Board has …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineClarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … or used. Recorded fiscal year-end commitments related to unperformed contracts for goods and services totaling $3.3 … and ensure encumbrances are appropriate. Develop a plan to reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Baldwinsville Central School District , Chenango … balance and spent nearly $23.8 million (93 percent) less of appropriated fund balance and reserves than were budgeted … unrestricted fund balance averaged about 9.4 percent of the next year’s budgetary appropriations over the last …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Opinion 92-8
… Thus, reading sections 10.00(a) and 11.00(a) together, when a municipality is authorized to contract indebtedness to … to Municipal Finance , pp 22-23). As discussed above, when the Commissioner of Transportation undertakes a …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Distribution of Utility Arrears in New York State
… relief on these liabilities. More recently, the Public Service Commission (PSC) has established a program to provide … customer arrears reported by the State’s largest electric and gas utilities. These utilities are investor … territories. Two of these utilities, New York State Electric and Gas (NYSEG) and National Grid Upstate (Grid U), …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateTri-Valley Central School District – Budgeting (2014M-094)
… January 15, 2014. Background The Tri-Valley Central School District (District) is located in Sullivan and Ulster … TriValley Central School District Budgeting 2014M094 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094State Agencies Bulletin No. 1974
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increase