Search
Opinion 2002-6
… authorizes a town to temporarily discontinue snow and ice removal and maintenance of highways so designated from … relates only to the temporary discontinuance of snow and ice removal and maintenance of seasonal limited use highways … and the town may no longer discontinue removal of snow and ice and maintenance from December 1 through April 1 ( id .; …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 95-28
… by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment … irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize such an investment … irrevocable letter of credit issued by a Federal Home Loan Bank (hereinafter "FHLB"). General Municipal Law, §11 …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… officials attributed this, in part, to a small number of beds available in senior shelters. However, auditors found that beds in senior shelters were not being reserved for seniors — 103 of the 368 beds (28%) were given to clients who were younger than 65. …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… Financial System (SFS). In SFS, transactions are recorded to open accounting periods (i.e., periods in which a … month but the system allows multiple accounting periods to be open simultaneously. The Office of the State … advisories regarding open accounting periods. Obligation Date – The Obligation Date is the date goods were received or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesOpinion 2003-4
… power to bind the [local government]" ( Seif v City of Long Beach , 286 NY 382 at p 388). 2 Further, it is also well established that …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 91-46
… provisions of County Law, §201. You ask whether 1984 Opns St Comp No. 84-45, p 55 still represents our views in light … (103 AD2d at 682, 477 NYS2d at 178; see 1984 Opns St Comp No. 84-53, p 65). Moreover, we believe that National … Whether 1984 Opns St Comp No 8445 p 55 still represents our views in light of …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Reporting Forms and Publications
… Wire Electronic Reporting Program Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked … Property (AC 2686) Security Delivery Instructions Verification and Checklist for Unclaimed Property (AC 2709) Waiver Request Form …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-forms-and-publicationsComptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… old, pleaded guilty on May 6, 2014, before the Honorable Michael Obus in New York County Supreme Court to Grand … assigned to the case. Supervising Investigator Michael Ward of the Investigations Bureau is also working on …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerOpinion 94-5
… of the town, it does not, in our view, provide authority for the publication of articles by individual members of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-5XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… by OGS in the Statewide Financial System (SFS) using the Corporate Contract functionality. Agencies should refer to … that require a specific mini-bid contract identification number SFS users will create a contract transaction in the … and the transaction should be created using the NYS Vendor Id associated with the centralized contract from which you …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsVillage of Churchville – Procurement (2025M-140)
… [read complete report – pdf] Audit Objective Did Village of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October … Did Village of Churchville Village officials seek competition for the …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140State Comptroller DiNapoli Releases Municipal & School Audits
… IT functions. Auditors found that officials did not convey management’s expectations for managing network user accounts … user accounts. Stafford Fire Department Inc. – Financial Management (Genesee County) The board and treasurer did not … receipts, weigh tickets or itemized invoices. Town of Berkshire – Procurement and Conflict of Interest (Tioga …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Clarence Public Library , Village of Fort Johnson , Town of Green Island , Village of Lindenhurst , Sayville Public Library and the Village of Springville . “In today’s … is being spent appropriately and effectively.” Clarence Public Library – Audit of Claims (Erie County) The board did …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0More State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… of our food supply system. This is especially true in the Hudson Valley where sales of farm products topped $300 million in … for farmers. Some of the important findings for the Hudson Valley: There were 2,280 farms in the Hudson Valley …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… for review. ( Exception: If the contract provides for a guaranteed minimum purchase, OSC will require a pre-encumbrance reserving funds for the guaranteed purchase amount.) See XI.2.C Contract Funds … Exception: If the Purchase Authorization provides for a guaranteed minimum purchase, a pre-encumbrance reserving …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsSaranac Central School District – Payroll (2015M-298)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … year total approximately $31.7 million. Key Findings The payroll clerk’s duties were not adequately segregated because … District employees. The Superintendent did not compare the payroll registers with payroll source documents (i.e., time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Putnam Valley Central School District – Financial Condition (2016M-135)
… Purpose of Audit The purpose of our audit was to examine the District’s financial conditions for the period … have not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when the reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135North Colonie Central School District – Claims Processing (2013M-9)
… properly supported. However, the District reimbursed its dental insurance provider via automated clearing house (ACH) debits for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Software Management (2015-MR-3)
… report - pdf] We also released three letter reports to the following community colleges: Corning Community … management and website, web application and supporting server vulnerabilities for the period September 1, 2013 … colleges need an understanding of the software they own, how it us used and how best to track user rights to ensure …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Town of Wayne – Justice Court (2013M-52)
Town of Wayne Justice Court 2013M52
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52