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Opinion 93-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Compliance With Jonathan's Law
… involving a patient receiving care and treatment: Provide telephone notification to a qualified person within 24 hours of the initial reporting of an incident; Upon request …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawComptroller DiNapoli Releases School Audits
… permissions to only those functions that are necessary for their job duties, the district did not act on this … projections in the tentative budget are reasonable, except for appropriations for tuition fees for high school students, charter school … Thomas P DiNapoli announced his office completed audits for the AlfredAlmond CSD Beacon City School District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… and timely records and reports? Audit Period June 1, 2022, to December 31, 2024. We extended the audit period back to May 31, 2019, and forward to January 16, 2025, to comment … totaled $1.3 million. Audit Summary The Treasurers 2 did not maintain complete, accurate and timely records and …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119Comptroller’s Update: State Fiscal Year 2014-15 Revenue Trends through the Mid-Year, October 2014
The State ended the first half of State Fiscal Year 2014-15 in an improved cash position, due largely to unanticipated settlement revenues and tax receipts.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2014-15.pdfNew Lebanon Central School District – Network User Accounts (2021M-30)
Determine whether New Lebanon Central School District (District) officials established adequate internal controls over network user accounts to prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-lebanon-central-2021-30.pdfNew Lebanon Central School District - School District Website (S9-19-37)
Determine whether the New Lebanon Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-lebanon-central-school-district-s9-19-37.pdfTown of New Castle - Recreation Department Cash Receipts (2020M-19)
Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to the Town Board.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-castle-2020-19.pdfThe Impact of Federal Aid on New York’s Local Governments
The Impact of Federal Aid on New York’s Local Governments
https://www.osc.ny.gov/files/local-government/publications/pdf/federal-aid-impact.pdfLicense Fee Revenues (Follow-Up)
… five recommendations included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New … June 30, 2013 the Department collected $8.1 million in license fees, $10 million in franchise fees, and fines … to identify businesses that operate without a required license. The objective of our follow-up was to assess the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followOpinion 96-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … incentive as constituting base salary for purposes of General Municipal Law, §207-m) WORDS AND PHRASES -- "Base … the village police department must be calculated as part of the base salary of those officers …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 92-32
… property for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL … for fair and adequate consideration, to an historical society for restoration and preservation. The town, by local …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-9
… benevolent association has been created by special act of the State Legislature and is authorized to receive … be expended only in the manner prescribed by the special act (see 1992 Opns St Comp No. 92-7, p 14; 1991 Opns St Comp … can constitute a form of "relief". Further, several courts have recognized, in connection with child support …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Monthly Transaction Report - November 2023
Comptroller’s monthly report on State Funds Cash Basis of Accounting.
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-november-2023.xlsxMonthly Transaction Report - November 2023
Comptroller’s monthly report on State Funds Cash Basis of Accounting.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-november-2023.pdfMonthly Transaction Report - November 2023
Comptroller’s monthly report on State Funds Cash Basis of Accounting.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/november-2023.pdfMonthly Transaction Report - December 2023
Comptroller’s monthly report on State Funds Cash Basis of Accounting.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/december-2023.pdfMonthly Transaction Report - October 2023
Comptroller’s monthly report on State Funds Cash Basis of Accounting.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-october-2023.pdfMonthly Transaction Report - October 2023
Comptroller’s monthly report on State Funds Cash Basis of Accounting.
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-october-2023.xlsxMonthly Transaction Report - September 2023
Comptroller’s monthly report on State Funds Cash Basis of Accounting.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-september-2023.pdf