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Opinion 89-50
… improvement on private property) TOWN LAW, §§64(11-a), 68; STATE CONSTITUTION, Art. VIII, §1: A town may expend … NY2d 80, 320 NYS2d 29; Denihan Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d … in settlement of a claim against the town (see Town Law, §68; 1987 Opns St Comp No. 87-1, p 1). We note that section 68 …
https://www.osc.ny.gov/legal-opinions/opinion-89-50XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These procedures take effect … is referred to as a “ Contractual Award .” A “Non-Judicial Settlement Agreement” is an agreement requiring payment by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company … to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2012 through October 4, 2013. Background …
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)
… complete report – pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve … them at reasonable levels. Key Findings Although the Board and District officials properly established reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Schoharie Central School District – Financial Condition (2013M-263)
… The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady … $8 million less than budgeted over a five-year period. In addition, although the Board appropriated on average approximately $1.1 million of unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period … The School accurately billed the school districts of residence. The School maintained adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Freeport Union Free School District – Financial Condition (2016M-300)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Controls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… Objective To determine the extent of implementation of the four … contracts with public and private entities in its mission to: prevent homelessness when possible; provide temporary, …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followOpinion 88-32
… A town board may determine to place an advertisement in a newspaper for the purpose of informing the public of the … proper town expense to publish an advertisement in a local newspaper stating the name, phone number, address and office … clerk to place or cause to be placed an advertisement in a newspaper stating the clerk's name, office address, office …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Accounts Payable Advisory No. 57
… Subject: Selecting the correct Vendor ID when preparing a voucher Guidance: When preparing a … agencies should ensure they select the correct Vendor ID of the vendor that provided the goods or services. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/57-selecting-correct-vendor-idOpinion 92-19
… This opinion represents the views of the Office of the State Comptroller at the time … of town to regulate traffic in residential subdivision) STREETS AND HIGHWAYS -- Private Roads (authority of town to … a town to regulate motor vehicle traffic derives primarily from the Vehicle and Traffic Law (see also Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-19DiNapoli: Billions Needed for Repairs to Local Bridges
… For access to state and local government spending, public authority financial data and information on 140,000 …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-billions-needed-repairs-local-bridgesOpinion 92-34
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Law, §1809-a. You ask if a surcharge is to be considered paid in whole or in part when a court or administrative … for the entry of a default judgment which remains in full force and effect for eight years if there be a failure …
https://www.osc.ny.gov/legal-opinions/opinion-92-34City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client … information, including the assignment of CINs, from the NY State of Health and the downstate and upstate Welfare Management Systems to make appropriate …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersJustice Court Fund - Town and Village Court Revenue Report Data Description
… December through November (report months processed in the calendar year) Prior year report months (distribution …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionOpinion 95-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (municipality's responsibility to pay health care cost of urban renewal agency employees) MUNICIPAL CORPORATIONS -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Public Authorities – 2023 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as … Authority (UDSA). … Public authorities are distinct legal entities that provide services to the public as well as …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesTown of Friendship – Water Accountability (2013M-281)
… Key Finding Neither the Board nor the Department of Public Works Superintendent has taken adequate steps to …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Disability Retirement – Divorce and Your Benefits
… NYSLRS’ retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not decide if a …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirement