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Opinion 88-33
… may not be used to pay the cost of the improvements. This is in reply to your letter concerning the authority of a … The cost of constructing the necessary laterals is estimated to be $8,000. You state that the town does not … you indicate that the cost of operation and maintenance is raised on an ad valorem basis. However, under section …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2000-16
… 9105: When an exempt firefighters' benevolent association is required to use foreign fire insurance tax monies for the … when an exempt firefighters' benevolent association is established pursuant to a special act of the State … 1997 Opns St Comp No. 97-4, p 8; 1995 Opns St Comp No. 95-26, p 53). The exempt firefighters' benevolent association at …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 2006-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in villages situated within the town, unless there is a State statute that requires or permits any given expenditure … article, each city, incorporated village and town in the state shall constitute a separate primary registration …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10State Agencies Bulletin No. 2020
State Agencies Bulletin No 2020
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonTotal Spending – 2023 Financial Condition Report
… Spending generally reflects the State’s program priorities. Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State spending, …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Receipts – 2023 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the State’s ability to … spending reductions, increased taxes, or both. Receipts are revenues that have been recorded on a cash basis. See … Revenues are affected by economic changes and changes in federal and …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Spending – 2021 Financial Condition Report
… Spending generally reflects the State’s program priorities. Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State spending, which includes spending from federal funds, is … Comparing spending to revenue provides an indication of the States …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
Comparing spending to revenue provides an indication of the States ability to support continuing programs
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingTotal Receipts – 2022 Financial Condition Report
Revenues are affected by economic changes and changes in federal and State policies
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsVendor File Advisory No. 4
… Subject : Agency help is needed to ensure prompt vendor registration. Guidance : New York State agencies are responsible for or can assist with two critical registration processes that if done timely will benefit both … information. Attention to both processes, but especially registration with e-Supplier, will create a smooth experience …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationTotal Receipts – 2021 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the State’s ability to … spending reductions, increased taxes, or both. Receipts are revenues that have been recorded on a cash basis. See … Revenues are affected by economic changes and changes in federal and …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTown of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records … July 21, 2017. Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. … The financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Sullivan County – Time and Attendance (2017M-55)
… 2015 through October 25, 2016. Background Sullivan County is located in the southeastern part of New York State and has a population of approximately 77,500. The District is governed by an elected nine-member County Legislature. …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and wages were accurately paid and to determine whether cash receipts from the Community … accurately paid employees’ salaries and wages but need to improve controls over payroll preparation and processing. …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Town of Lindley – Justice Court (2017M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … Monthly bank reconciliations and accountabilities were not prepared, and errors went undetected and uncorrected. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… Background The Southampton Union Free School District is located in the Town of Southampton, Suffolk County. The … operates three schools with approximately 1,695 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsUniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement procedures for the … Findings Not all claims contained sufficient information to allow for verifying that the items and pricing on the … Key Recommendations Attach sufficient documentation to claims to ensure that the District receives the correct …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… 31, 2013. Background The Whitehall Central School District is located in Washington County. The District is governed by a Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSauquoit Valley Central School District – Financial Condition (2016M-88)
… Background The Sauquoit Valley Central School District is located in the Towns of Bridgewater, Kirkland, Marshall, … operates three schools with approximately 1,000 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Lyme Central School District – Financial Condition (2016M-383)
… May 31, 2016. Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton … which operates one school with approximately 350 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383