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Opinion 89-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST … agency with which the board member is employed. You state that the board member is neither an officer nor a …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Town of Lockport – Justice Court (2018M-36)
… fines and fees were properly collected, so the New York State Department of Motor Vehicles (DMV) pending ticket … Ensure accurate accountability analyses are prepared on a monthly basis. All cash on hand and on deposit in the bank should be compared to a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36IX.7.F M-Year Legislation – IX. Federal Grants
… Some grant’s period of funds availability terminates on September 30 of the fifth federal fiscal year after the … period of October 1, 2014 - September 30, 2015 expires on September 30, 2020 (five years from September 30, 2015). OSC strongly recommends that state agencies make every effort to disburse and/or adjust …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationOpinion 99-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- … district, including existing and future extensions. You state that your town has a water district and two sewer …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… Defects ( 2012-S-34 ). Background Our initial audit issued on May 19, 2014, found that the Port Authority of New York … and New Jersey (Authority) did not follow the New York State Department of Transportation (Department) requirements … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followWantagh Fire District – Payroll (2013M-176)
… The Wantagh Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead and … steps to correct employees maximum leave accruals based on the limits placed on accumulated leave balances as established by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Town of Deerpark – Budget Review (B6-14-17)
… their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and … Key Recommendation Be cautious about continuing to rely on fund balance to fund such a significant part of the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Saranac Central School District - School District Website (S9-19-30)
… property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit that included specific … a multiyear financial plan and detailed CAPs are on the website. District officials generally disagreed with … take corrective action. Appendix C includes our comments on issues District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30DiNapoli: New York City's Tech Sector Is Booming
… New York state's technology sector is the third largest and among the … Great Recession, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report shows that … non-tech skills. The opening of the Cornell Tech campus on Roosevelt Island is an exciting example of the public and …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingSelected Aspects of Capital Program Project Management
… The MTA is a public benefit corporation established by the State Legislature. Transit is an affiliated agency of the MTA … bus service 24 hours a day, 7 days a week. In 1981, the State Legislature mandated that the MTA prepare five-year … that would be made in a program. These investments focus on rebuilding and expanding the system. A five-year capital …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementAccounts Payable Advisory No. 60
… agencies that they may not reference an expired contract on a voucher if the goods or services were provided outside … contract expired, agencies must follow applicable New York State Finance Laws, including but not limited to, obtaining a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractVendor File Advisory No. 5
… to the new forms, where appropriate. AC 3237-S: New York State Substitute Form W-9 AC 3262-S: Add, Update or Delete … to be used by vendors to update their legal business name on the vendor file: AC3274-S: Update Vendor Name References: …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsAccounts Payable Advisory No. 56
… to the Standards for Internal Control in New York State Government , separation of duties is a basic internal … various functions within an agency. For more information on Separation of Duties, please refer to GFO Chapter XI-A, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… supported exemptions. Key Recommendations Properly apply State equalization rate or other uniform rate of assessment to all properties listed on the Town’s assessment roll. Ensure all applicants provide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipXI.12 Overview – XI. Procurement and Contract Management
… necessitate action by the agency and the Office of the State Comptroller (OSC) to ensure continuity of programs and services. This section provides information on the managing and monitoring of contracts; processing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewFinancial Outlook for the Metropolitan Transportation Authority - September 2015
On July 22, 2015, the Metropolitan Transportation Authority (MTA) released a preliminary budget for 2016 and an associated financial plan (the “July Plan”).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2016.pdfFinancial Outlook for the Metropolitan Transportation Authority - October 2014
On July 28, 2014, the Metropolitan Transportation Authority (MTA) released a preliminary budget for 2015 and an associated financial plan (the “July Plan”).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2015.pdfOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc. (2019-S-60)
To determine whether OMH ensures that the costs reported by providers such as Independent Living, Inc. on their Consolidated Fiscal Reports are ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s60.pdfEarly Childhood Learning Center of Greene County - Compliance With the Reimbursable Cost Manual (2018-S-67)
To determine whether the costs reported by Early Childhood Learning Center of Greene County on its Consolidated Fiscal Report were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s67.pdfAssociation to Benefit Children - Compliance With the Reimbursable Cost Manual (2017-S-28) 90-Day Response
To determine whether the costs reported by the Association to Benefit Children (ABC) on its Consolidated Fiscal Report (CFR) were reasonable, necessary...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s28-response.pdf