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Opinion 88-60
… §§1-102(1); 4-412: An agreement to operate a facility at a park which is termed a license or concession, but which, in … the common law restriction against alienation of park property without specific legislative authority. GENERAL … or "concession" to operate a facility at a village park would constitute a lease of park property. You also ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 98-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … categories as required in that section (see also Albany Area Builders v Town of Guilderland , 74 NY2d 372, 329, 547 … 10 of the Municipal Home Rule Law, §10[1][ii][d][3], this grant of authority generally does not extend to town finances …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Selected Management and Operations Practices
… property is all property other than real property. From January 1, 2011 to May 31, 2015, NYPA reported revenues of …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesUnified Court System Bulletin No. UCS-263
… Purpose To explain OSC’s automatic processing of the Retroactive Adjustment to the April 2017 Judicial … Bargaining Unit S9 Background Chapters 71 and 72 of the Laws of 2018, in conjunction with Chapter 400 of the Laws of 2014 … To explain OSCs automatic processing of the Retroactive Adjustment to the April 2017 Judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-263-unified-court-system-state-new-york-ucs-retroactive-adjustmentDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… New York’s five largest school districts received $8.6 billion in federal pandemic … DiNapoli released today found sizeable differences in how school districts are using the funds. The New York City … aid to help close pandemic learning gaps than other large school districts, both in New York and nationwide. The …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesState Agencies Bulletin No. 741
… which must be made by OSC. Agencies are required to submit the change request in writing to the Payroll … Effective Date Immediately Agency Actions Agencies should submit a DTA/COR request for the following JOB actions: Hire, … at less than 100% is P and should be F. Agencies should submit a DTA/COR request for the following actions where the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureCollege of Optometry – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids First Evaluation & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were … period from July 2014 through June 2015. About the Program Kids First is an SED-approved, for-profit special education …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… $912 in other than personal service costs, consisting of $1,009 in non-allowable goodwill expense charged to the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 95 (Open Data)
… Olympic Regional Development Authority (ORDA) is complying with Executive Order 95 (EO 95), including providing, in a … However, since then, ORDA has taken steps to comply with EO 95 including appointing a Data Coordinator, … procedures for incorporating Open Data and compliance with EO 95 into ORDA’s core business and planning strategies. …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Registration and Enforcement of Automotive Service Sales and Salvage Facilities 2016S71
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followEndwell Fire District – Controls Over Financial Operations (2013M-277)
… such as clambake tickets, volunteer incentive gifts, meals and travel expenses for mutual aid. The payroll … access to District bank accounts. Create an acceptable use policy that establishes appropriate and acceptable practices …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277County of Rockland – Budget Review (B6-15-21)
… expenditure projections in the County’s preliminary budget for the 2016 fiscal year are reasonable. Background The … chargebacks to other governments for costs associated with out-of-county community college costs, but this amount may not be collected. Estimate savings of $2.5 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Village of Montgomery – Purchasing and Information Technology (2013M-210)
… plan. The Village received various IT services from consultants without service level agreements. Key … plan. Enter into service level agreements with its IT consultants that clearly describe the scope of the work, …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… The Board has not implemented compensating controls to address the lack of segregation of duties performed by the … There was no evidence that the Board conducted an audit of claims. Although fuel consumption records were kept for … to the Treasurer preparing pay checks. Perform a thorough claims audit and approving claims before the Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by approximately $11,800. The Board did not audit …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191City of Yonkers – Budget Review (B6-16-11)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2016-17 and the related justification … operating and debt service funding of $570.3 million for the Yonkers Public Schools and $546.1 million for the …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Town of Seneca Falls – Justice Court (2013M-89)
… liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationTown of Bangor – Board Oversight (2012M-193)
… to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately 2,220 residents. The … The Board’s review of claims was inadequate, resulting in claims being paid prior to Board audit and approval, … responsibilities to Town officers and employees that are in compliance with laws and regulations. Town officers and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193