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DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… Newsday on Monday published an op-ed from New York State Comptroller … Newsday on Monday published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsOpinion 90-50
… function found in section 112 of the State Finance Law, what the Comptroller should receive to satisfy the legal … shall approve such a request of a municipality, he shall make an estimate of the cost of the work which he is … the State's interest in those cases where the municipality does not deposit its estimated share of the project. We …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Management of Unexpected Delays and Events During Winter 2017-18
… Purpose To determine if the Long Island Rail Road (LIRR) has plans to address unexpected delays or events and whether those … To determine if the Long Island Rail Road has plans to address unexpected delays or events and whether those …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18SUNY Bulletin No. SU-301
… Affected Employees SUNY Professional Services employees in Bargaining Unit 08 who meet the eligibility criteria and … every effort to process the 2020 Discretionary Increases in Pay Period 22L. However, per the GOER side letter dated … require additional time, they may process the payments in Pay Period 24L. Campuses must avoid processing these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesCity of Johnstown – Internal Controls Over Payroll (2015M-75)
… or for maintaining timekeeping records. Not all department heads signed employee time records to document their … payroll and maintaining time records. Require department heads and supervisors to document their approval of time …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Opinion 91-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COMPTROLLER -- Powers and Duties (municipalities - scope of audit authority) MUNICIPALITIES -- Officers and Employees … Concerning the authority of the State Comptroller to obtain information relative to …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Tompkins County – Solid Waste (2014M-336)
… July 7, 2014. Background Tompkins County is located in the Southern Tier and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… June 30, 2015. Background The George Junior Republic Union Free School District is located in the Town of Freeville in … George Junior Republic Union Free School District Tuition Billing 2015M325 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mBurnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… The Burnt Hills-Ballston Lake Central School District is located in the Towns of Ballston, Charlton and Clifton Park in Saratoga County and the Town of Glenville in … operates five schools with approximately 3,100 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andArdsley Union Free School District – Reserve Funds (2015M-348)
… The Ardsley Union Free School District is located in the Village of Ardsley in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… 2014. Background The Bethlehem Public Library is located in the Town of Bethlehem, Albany County, and is governed by … were properly accounted for and deposited intact and in a timely manner and the system of controls was properly … Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Opinion 90-41
… or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines … be borne wholly by the benefited properties. This is in reply to your inquiry concerning the propriety of a … transferred to section 14-1412 of the current Village Law in 1972 (L 1972, ch 892) and, as you note, section 14-1412 …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2008-1
… GENERAL MUNICIPAL LAW §§ 800(2), 802(1)(f), 803: A school board member would not have a prohibited … is not otherwise required by General Municipal Law § 803, should disclose his or her relationship with the … interest or prospective interest (General Municipal Law § 803 [1]). The written disclosure must be included in the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Village of Ellicottville – Procurement (2016M-426)
… 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a population of approximately … bid or obtain quotes for purchases as required in its procurement policy. The procurement policy does not …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Shelter Island Union Free School District - Fund Balance (2020M-23)
… Annual budgets overestimated appropriations by an average of $685,822 (6 percent) from 2015-16 through 2018-19. As a … by. 1 The Business Leader position is again vacant as of November 8, 2019. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Am I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditAttica Central School District – Financial Management (2016M-127)
… is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Town of Rensselaerville – Financial Operations (2012M-168)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Supervisor did not maintain complete, accurate and up-to-date accounting records and has not filed the AUD for 2010 … online banking privileges because the Board failed to establish policies and procedures for online banking. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2010, to October 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady … Village of Scotia Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Akron Fire Department – Financial Activities (2014M-196)
… 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire protection … have original receipts attached to the monthly statement. In July 2019, a Fire Department member, Richard A. Lobur, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196