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Opinion 91-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) CONSTITUTIONAL LAW -- Debt Limit …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… and whether HCR is obtaining federal reimbursements on time and in a manner that recovers all eligible costs. This audit … by the COVID-19 pandemic. HCR received about $9.5 billion in federal funding, including about $78.9 million through the …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingAllocation and Budgetary Controls Over Unrestricted Funds
… the Research Foundation generated about $203.5 million in unrestricted revenues. Through the assessment process, about $30.9 million in unrestricted funds were allocated to the Research … Research Foundation allocated the remaining $161.6 million in unrestricted funds to the campuses and SUNY System …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-funds2017 Financial Condition Report – 2017 Financial Condition Report
… York State’s short-term financial condition has improved in recent years, but concerns are on the horizon. As the United States enters its ninth year of … latest financial projections contain projected budget gaps in the next three fiscal years that average more than $5.9 …
https://www.osc.ny.gov/reports/finance/2017-fcrPiseco Common School District – Claims Auditing (2015M-230)
… of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through July 31, 2015. Background The Piseco Common School District is located in the Towns of Arietta and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Vacating Orders – Divorce and Your Benefits
… If the ex-spouse waives their interest in a member’s pension benefit …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… South Mountain Hickory Common School District is located in the Town of Binghamton in Broome County. There are no schools in operation within … students who attend Binghamton City School District on a tuition basis. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… accounting codes. This chapter provides useful information to assist users with document preparation and acts as a … in the Guide at all times. If agencies require updates to the SFS-related account codes, agencies must notify OSC. OSC will work with the SFS Program to ensure the proper updates are made. More information on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureTioga Central School District – Cash Management (2020M-83)
… interest rates, the District’s interest earnings could have increased by $215,120. Key Recommendations Prepare … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Town of Mooers - Cash Management (2020M-36)
… with higher available interest rates, revenue could have increased by approximately $31,300 during the audit … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate … corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Accounts Payable Advisory No. 35
… Subject: Updates to the payment terms available in the Statewide Financial System (SFS) Reference: Guide to … (OSC) updated the list of payment terms available in the SFS. A new payment term of “IMMED” has been added for … payments where agencies receive volume discounts based on timeliness of payment. Agencies are not allowed to use …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsVillage of Suffern – Financial Condition (2013M-273)
… by an elected five-member Board of Trustees, is located in Rockland County and has approximately 11,000 residents. … for preparing, adopting or amending budgets, resulting in unrealistic budgets that caused large deficits in unexpended surplus funds in recent years. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Deerpark – Budget Review (B6-13-18)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… to a special revenue fund. Consult with legal counsel on the appropriate action regarding the future use of the … our findings and recommendations and indicated that they have initiated, or planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andOpinion 91-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … legislative intent to pre-empt the adoption of local laws on or after September 1, 1953, it is our opinion that a local …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Empire Plan Drug Rebate Revenue
… program between January 1, 2008 and December 31, 2013. In accordance with the contract, United is required to … and pass 100 percent of the value of the agreements on to the prescription drug program. United subcontracted key … and collection of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueComptroller DiNapoli Releases School Audits
… personal internet browsing and their use of social media on district computers. Officials also did not provide … technology (IT) security awareness training to employees. In addition, officials did not restrict user permissions to … which had not yet been approved by district voters. In addition, district officials overestimated appropriations …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… contracts for commodities and services procured by the New York State Office of General Services (OGS) for use by all agencies and other … by using the same contract number with the suffix “BB” and continue through “BY”, then “CB” through “CY”, etc. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsOpinion 2010-2
… This opinion represents the views of the Office of the State Comptroller at the time … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY … district with a separately elected board of commissioners is not required to sell vehicles that are no longer needed …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2DiNapoli: State Needs to Improve Compliance with Jonathan's Law
… it oversees as required under Jonathan’s Law, according to an audit released today by State Comptroller Thomas P. … agency’s facilities. “The state must do everything it can to protect individuals with disabilities in their care,” … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-law