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Opinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Statement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… The Presidents budget does not prioritize the needs of the …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalIX.12.M Journal Vouchers – IX. Federal Grants
… to, or on behalf of the first state agency; or Reimburse a second state agency for state funds the second state agency … state voucher payments between state and federal funds. In very rare cases, it may be necessary to finance payments … expenditures/disbursements and increase the cash balance in the federal fund which results in a state CMIA interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersVeterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely served in our country’s Armed Forces. With … Day we must remember the sacrifices countless Americans have made on our behalf, putting their lives on the line and … and prosperity to these brave individuals. Our soldiers have risked everything for the sake of democracy and to …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… and its aftermath, by: (1) extending the "rollover" period for bond anticipation notes issued in calendar years 2015 … to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) permitting the repayment of inter-fund advances made for COVID-19 pandemic-related expenses by the end of the next …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Operational Advisory No. 35
… agencies will have the ability to issue a personal service salary advance payment to eligible employees using …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesOperational Advisory No. 36
GFO Updates PostageShipping account codes
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
Determine whether the Town of Owasco Town Town Assessor Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… The Board: Approved inappropriate or unsupported credit card charges totaling $5,759. Key Recommendations Remit all … parties in a timely manner. Enforce the Town’s credit card policy and establish a policy for meals. Require … adequate supporting documentation, thoroughly audit credit card claims and pay charges timely to avoid late fees. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Shenendehowa Central School District – Claims Processing (2016M-137)
… of Clifton Park, Halfmoon, Ballston, Malta, Stillwater and Waterford in Saratoga County. The District, which operates 13 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Three Village Central School District – Fuel Inventories (2015M-271)
… Board has not ensured that policies and procedures are in place to control fuel assets. District officials do not … Ensure that policies and written procedures are in place to adequately control the District’s fuel assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… of Audit The purpose of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, … OneidaHerkimerMadison BOCES Claim Payments 2015M350 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… report – pdf] Audit Objective Determine whether Truxton Academy Charter School (School) officials accurately billed … Determine whether Truxton Academy Charter School School officials accurately billed and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8South Jefferson Central School District – Payroll (2024M-31)
… complete report – pdf] Audit Objective Determine whether South Jefferson Central School District (District) officials accurately paid … Determine whether South Jefferson Central School District District officials accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Barnard Fire District – Financial Condition (2015M-145)
… managed the District’s financial condition and operations for the period January 1, 2013 through December 31, 2014. … Board of Fire Commissioners. The general fund budget for 2015 totals approximately $3.9 million. Key Findings The … did not adopt detailed budget policies and procedures for accurately estimating revenues, expenditures and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… under New York State Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The … fire protection to the Towns of Chenango, Dickinson and Barker and to four County facilities through fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSaratoga Youth Recreation – Financial Activities (2016M-258)
… the Program’s financial activity was properly recorded and reported and that Program moneys were safeguarded for the period … joint activity established between the County of Saratoga and the Town of Saratoga through intermunicipal agreements to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Town of Hartwick – Water District Operations (2017M-250)
Town of Hartwick Water District Operations 2017M250
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Jefferson Community College – Procurement (2017M-156)
… the procurement of goods and services was appropriate and compliant with competitive bid statutes and College policies …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Ensure District officials obtain and retain quotes and bid documentation for purchases in accordance with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208