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Opinion 94-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether under section 392e the county clerk is only required to remit $95 of such fee to the State and whether consequently the county …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Opinion 90-21
… and custody of claims) TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject … the town may accomplish such a transfer pursuant to its home rule powers. Municipal Home Rule Law, §10(1)(ii)(a)(1) provides that a local …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Rockland County – Budget Review (B23-6-8)
… our budget review was to determine whether the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable. Background The County, … the results of our review, we found that the significant revenue and expenditure projections in the 2024 proposed …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8State Agencies Bulletin No. 2296
… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … for employees aged 50 and over remains at $7,500 for 2025 for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025Chenango Valley Central School District -- Budget Review (B19-4-2)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State … Local Finance Law Section 10.10(d) requires municipalities and school districts that have been authorized to issue … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Town of Allen - Town Clerk Fees (2016M-28)
… Background The Town of Allen is located in Allegany County and has a population of approximately 450. The Town is … records. Key Recommendations Issue duplicate receipts and prepare an accountability analysis each month. Perform an adequate annual audit of the Clerk's records and enter the results in the Town's meeting minutes. …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28CUNY Bulletin No. CU-587
… of the chart of accounts strings mapped to the Position Pools in PayServ. Affected Employees All CUNY employee … the chart of accounts strings for agency position pools. There should be no disruption to PayServ system … OSC Payroll will provide agencies with a list of position pools that will not roll to the 2017-18 Budget Reference for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-587-new-york-state-payroll-system-payserv-cuny-fiscal-year-endNY-Sun Incentive Program
… the objectives required by the Public Service Commission for the NY-Sun Incentive Program (NY-Sun), including: … a commitment of $1 billion to stimulate the marketplace for solar energy in New York. NY-Sun aims to add more than … established 210 days as the expected time required for installers to complete most projects, and an extension …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programIDA Reform
… / S.5867 (Marchione) – To increase the accountability and improve the efficiency and transparency of the operations of industrial development agencies and authorities (IDAs) by requiring standard application … To increase the accountability and improve the efficiency and transparency of the operations …
https://www.osc.ny.gov/legislation/ida-reformOpinion 90-17
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Uncollected Penalties
… Purpose To determine if the Department of Agriculture and Markets (Department) effectively pursues … To determine if the Department of Agriculture and Markets Department effectively pursues and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesXV.17 Short Term Investment Pool (STIP) Interest – XV. End of Year
… their accounts and proposed legislation submitted with the Governor’s Executive Budget to determine if any changes are … of the start of the fiscal year or 30 days following the final approval by the Governor of any bill containing temporary loan …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv17-short-term-investment-pool-stip-interestVillage of Suffern – Budget Review (B22-6-2)
… independent evaluation of the Village’s tentative budget for the 2022-23 fiscal year. Background The Village of … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… an independent evaluation of the Town’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/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… an independent evaluation of the City’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/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Smithtown (Town) is one of the local governments included in our review. The Town is located in Suffolk County. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
The purpose of our budget review was to provide an independent evaluation of the Citys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Adequacy 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-s9-21-19Town of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the … Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period … the prior Justice did not properly report disposed cases to the DMV. The Board did not properly audit or document its …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377City of Newburgh – Budget Review (B20-6-12)
… the significant revenue and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12