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Opinion 92-41
… St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). We are not aware of any statute which expressly … be free from doubt' ( Saltser& Weinsier v McGoldrick , 205 NY 499 at 506; see Lawrence Const. Corporation v State , 293 NY 634 at 639; People ex rel City of Olean v Western New York …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 92-32
… LAW, §§119-aa, 119-dd; MUNICIPAL HOME RULE LAW, §10(1)(i): A town may purchase an historically significant railroad … be preserved as an historic site. The town, however, does not wish to hold title to the depot for historic … historic quality. In our view, sections 119-aa and 119-dd, when read together with the intent of article 5-K to …
https://www.osc.ny.gov/legal-opinions/opinion-92-32State Comptroller DiNapoli Releases Audits
… SED made 216 advance payments totaling $546,625 to 113 contractors whose 25 percent advance payment was the only … of the contracts. State Education Department (SED): Westchester County Chapter NYSARC Inc. (WARC) – Compliance … non-profit special education provider located in Westchester County, serving students from Westchester and …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsGowanda Central School District – Financial Management (2024M-104)
… fund appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million … generally disagreed with our findings and recommendations. Appendix B includes our comments on issues raised in the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Cost-Saving Ideas: School District Auditing – External Auditor
… (GAAP). Hiring an external auditor It is required to hire an external auditor unless your district or BOCES has … than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a five-year basis/term. Consider changing the audit firm to ensure independence and fresh prospective. (We encourage, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorTown of Norwich – Justice Court (S9-14-3)
… collected 1,924 payments totaling approximately $155,600 in fines, surcharges and fees from January 1, 2012 through … tickets to the State’s Department of Motor Vehicles (DMV) in a timely manner. Deposits are not being made within the … that tickets are properly reported, as paid or enforced, in a timely manner. Deposit all receipts collected within 72 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Liberty Central School District – Budget Review (B4-14-6)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … 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/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… audit was to review the District’s financial management for the period July 1, 2012 through November 24, 2015 and … examine the District’s calculation of separation payments for the period July 1, 2013 through November 24, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $26.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andTown of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … multiyear financial and capital plan, nor did it have any other mechanism in place to adequately address the … operational and capital needs. Key Recommendations Do not rely on one-time revenue sources such as appropriated …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Copiague Fire District– Mechanic Shop Operations (2021M-93)
… condition or safeguard District assets, resulting in a 36-month operational deficit totaling $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do … disagreed with certain findings in our report. Appendix B includes our comments on issues District officials raised …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93IX.12.O Refunds – IX. Federal Grants
… the U.S. Treasury or offset against program disbursements. In order to minimize the state’s interest liability and … credit to the appropriate federal funds appropriation, but in no event shall this transfer occur less than semimonthly. … to the U.S. Treasury or used for program purposes. In certain cases, the state’s CMIA auditor/consultant will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsControls Over Vehicle Use and Transportation-Related Expenses
… mission is to ensure that its customers – those who live, work, and travel in New York State – have a safe, …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… As of February 2016, the district overspent $718,000 on salaries and is projected to exceed budgeted amounts by as … insurance plan participants pay their portion of premiums on time; Obtain quotes for the procurement of professional services; Enter …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… have been paid from a cash advance account if it were in existence at the time. For example: Number of vouchers and … Procedures for establishing a bank account are available in Chapter XIV, Section 4.B - Establishment and Closing of … Bank Accounts of this Guide. A consolidated bank account in the name of the agency, titled "Agency Advance Account", …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceOpinion 2006-11
… -- Purchases and Sales (from store at which town board member is employed) -- Exceptions (remuneration and duties … GENERAL MUNICIPAL LAW §802(1)(b): When a town board member has an interest in town purchases from an auto parts store solely because the board member is an employee of the store, the interest would not be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11State Agencies Bulletin No. 1751
… (7U), PFRS (7W), NYSTRS (7X), and NYSERS (7Y) Background In accordance with Senate Resolution No. 958 of Bill No. … plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will … reach the $200,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsAccounts Payable Advisory No. 62
… purchase order (PO) is an ordering document authorizing a vendor to provide goods or services at a dollar amount within … contract. The PO communicates critical information to the vendor including the contract number, specific goods or services ordered, price and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersAccounts Payable Advisory No. 47
… Subject : New dollar threshold requirements for the use of a purchase … Section 4 – Procurement Card Use for more information. … New dollar threshold requirements for the use of a purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useWantagh Fire District – Payroll (2013M-176)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll for … and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … adopted a leave accrual policy, District officials did not enforce the policy’s maximum accumulated leave limits. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176State Agencies Bulletin No. 1055
… withheld, but had not yet accumulated sufficient funds to purchase a bond prior to OSC’s termination of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1055-refunds-deduction-code-101-bonds