Search
Opinion 89-30
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Gasoline (authority to … under a town contract to the private organization for use in the private organization's bus. You ask whether a town may …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 91-58
… conduct an advisory referendum on the question whether to grant site plan approval and whether a proposed facility is consistent with the local waterfront revitalization program. You ask whether a city may conduct an advisory referendum on the question of whether to grant site plan approval and a favorable determination as to …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Record of Activities (ROA) – Reporting Elected and Appointed Officials
… Some elected and appointed officials may participate in a time-keeping system that either shows hours worked or … York State public retirement system; They are a Tier 1 member; or They are an employee whose membership in NYSLRS is … Attending municipality-sponsored events Discussing issues with constituents while out of the office Attending …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaCopenhagen Central School District – Financial Condition (2016M-142)
… balance was not actually needed to finance operations, and unassigned fund balance was more than twice the statutory … annual budget and ensure that the amount of the District’s unassigned fund balance is in compliance with statutory … operational and capital plans for the use of excess unassigned fund balance in the general fund in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Opinion 98-5
… relate to conflicts of interest of municipal officers and employees, including county officers and employees (General Municipal Law, §800[4], [5]). Pursuant … or association of which he or she is a member or employee, and in the contracts of a corporation of which he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-98-5City of Batavia – Business Improvement District (2017M-283)
… of approximately $464,000 or an average of $42,000 each year. Key Recommendations Enter into a written agreement with …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Purpose of Audit The purpose of our audit was to determine if restitution payments were adequately …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093The Economic Impact of the Great Outdoors
… but New York ranked 49th, only higher than Connecticut. By actual amount of GDP generated, New York ranked fourth, with …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsDiNapoli: Town of Bennington Audit Leads to Arrest
… “These cases are time consuming because of the volumes of paperwork and journal entries that the auditors and … 1, 2013 through Aug. 31, 2013 deposits to the town clerk’s account were $7,741 less than the amount collected. On Sept. … the town clerk made a cash deposit to the tax collection account totaling $6,444, which eliminated this shortage. The …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestSagaponack Common School District - Fund Balance Management (2018M-53)
… balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the … funds are overfunded by at least $35,000 and the Board has not outlined the rationale, objective, funding level and … residents. The results of our audit and recommendations have been discussed with District officials and their …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Afton Central School District – Fund Balance Management (2023M-18)
… whether the Afton Central School District (District) Board of Education (Board) and officials effectively managed fund … from fiscal years 2019-20 through 2021-22 by an average of $1.1 million or 7 percent. Surplus fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 million …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… unresolved. During the 20-month audit period, the School’s credit card transactions totaled $158,065 . We reviewed … totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s … payment and review was 68 days. Key Recommendation Adopt new, or update existing, policies to address credit card use, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Jamestown City School District – Fund Balance and Reserves (2022M-97)
… did not properly manage fund balance and reserves and need to improve their budgeting practices and transparency with … and annually appropriated fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance … Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… officials did not properly manage fund balance and all reserves. The Board and District officials: Allowed … which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight of the … in an accurate manner, and unpaid tickets issued during out audit period remained outstanding for an average of 181 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… Union Free School District (District) Board appropriately managed the District’s fund balance. Key Findings The Board … Union Free School District District Board appropriately managed the Districts fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementOpinion 89-50
… or enterprises ( Teacher's Association, Central High School District No. 3 v Board of Education, Central High School District No. 3, Nassau County , 34 AD2d 351, 312 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate that a Board … to the Board. These reports should be recorded in the Company minutes. Receive and maintain custody of all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialLe Roy Central School District – Reserve Funds (2022M-110)
… District’s reserve policy or transparently fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity and did not … replenished. Could not demonstrate that $2 million held in four reserves was reasonable or needed. For example, as of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110