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Village of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance … 1, 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County … Village of Morris Fund Balance 2017M58 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58DiNapoli: MTA Weekend Ridership Recovery Outpaces Weekdays Across the Board
… has risen faster than weekdays since the pandemic ended, with average ridership near 2019 levels and even exceeding it … the ongoing rise in demand. The authority can also work with its partners in government to address fare evasion’s … average weekend ridership was at 92% of 2019. Paid bus ridership on weekends lagged at 67% of the pre-pandemic …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-mta-weekend-ridership-recovery-outpaces-weekdays-across-boardTown of Andover – Audit of Claims (2013M-388)
… of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. … or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was included in the Board minutes. We found that …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Opinion 90-9
… in article 5 of Village Law) VILLAGE BOARD -- Powers and Duties (delegation of authority to make budget transfers) … by resolution or local law, authorize the auditor to audit and order paid certain claims only. VILLAGE LAW, §§4-412(1), … office of auditor may grant the auditor authority to audit and order paid some, but not all, claims against the village. …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20More About This Retirement Plan – Special 20- and 25-Year Plans
… This retirement plan summary describes the benefits available … 2010, you may not be covered by the benefits described in this publication, even if your employer has adopted and you … be covered under Article 14. The benefit information in this summary does not apply to you. View your Article 14 plan …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planOpinion 98-9
… opinion. AMBULANCE DISTRICTS -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of charge per call by entity providing service) AMBULANCE … the town board to fix such a schedule of fees or charges for the services to be provided on a town-wide basis or …
https://www.osc.ny.gov/legal-opinions/opinion-98-9State Agencies Bulletin No. 1129
… 17, 2012. Updates to Position Pools must be completed by March 23, 2012. PayServ conversion to SFS data values and formats begins March 23, 2012. About the Payroll Earnings Charge Interface …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountChemung County Probation Department – Collections and Disbursements (2016M-10)
… Probation Department assists in reducing the incidence of crime by probationers in the community and is the designated …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Opinion 89-48
… ask (i) where and how the bonds are to be indexed on your records, (ii) who physically holds the bonds and (iii) … i where and how the bonds are to be indexed on your records ii who physically holds the bonds and iii whether the …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 2004-7
… "shall adopt rules, regulations and rates to apply to all consumers outside of the village." Section 11-1116 also …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Government-Wide Financial Data – 2022 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2021 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … of net assets applicable to a future reporting period); and The difference between assets and deferred outflows of resources, and liabilities and …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2023 Financial Condition Report
… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … and other items not included as program revenues. For prior years’ comparative government-wide data, please see …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling $6,855 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mOpinion 88-14
… Comptroller or to the county treasurer, however, an estate representative must be appointed and, as noted, the estate … known as bona vacantia ). Upon appointment, an estate representative succeeds to the rights and liabilities of his … or property, may be maintained by and against a personal representative [of an estate] in all cases and in such manner …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… July 31, 2014. Background The District is a district corporation of the State, distinct and separate from the Town … 2014 fiscal year. Key Findings The Board did not adopt an investment policy as required by GML. The District has been using a credit union for the deposit and temporary investment of District funds, which is not authorized by GML. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Economic Impact of Tariffs – Federal Funding and New York
… types of products or on specific countries. 1 In addition, trade agreements were either made or amended which also … billion, 6.0 percent higher than in 2024. As a result, the trade deficit, excluding services, in 2025 was $1.2 trillion, … billion compared to $54.3 billion in real exports. The trade deficit in goods, on a real basis, was $65.3 billion …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/economic-impact-tariffsRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… §317.1 Background Whereas, Sections 74 and 374 of the Retirement and Social Security Law direct that the Comptroller, upon timely receipt of a written demand, shall hold a hearing to review and … in such manner as to protect equally the interests of the applicant and of the retirement system, it being the …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsMechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93