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Opinion 2002-12
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … village sewer departments) STREETS AND HIGHWAYS -- Highway Department (cooperation agreement to combine two village … of superintendent of public works and street commissioner; Town Law §§20 and 32[1], and Highway Law §140, relative to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … village sewer departments) STREETS AND HIGHWAYS -- Highway Department (cooperation agreement to combine two village … of superintendent of public works and street commissioner; Town Law §§20 and 32[1], and Highway Law §140, relative to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Opinion 90-8
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,661 contracts … to support the New York State Commission on the Future of Health Care. Long Island Power Authority $28.8 million with … Health for the administration of the Empire Plan’s mental health and substance use disorder program. State …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… has created security concerns due to lack of monitoring of all accounts on both tools. Ninety-one percent, or 3,395, of … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … Provide periodic IT security awareness training to all District IT users. Develop and adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationTown of Sidney – Budget Review (B4-13-19)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local Finance … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax … Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397City of Binghamton – City Operations (2015M-280)
… was to assess the City’s operations for costs savings and revenue enhancement opportunities for the period January … debt issued. Key Recommendations Evaluate the City’s debt and develop a comprehensive plan to reduce the outstanding … anticipation notes. Continue to assess refuse operations and make changes, as necessary, to work towards the …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Roxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Comptroller DiNapoli Releases Municipal Audits
… The town did not have enough cash to pay all of its bills at the end of fiscal years 2012 or 2013. As of Dec. 31, 2013, … of paid disbursements to the board and company members at the meetings. While providing information regarding these …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-27
… 209-e). We do not believe the Legislature intended such a result. We note that, should the town board find the …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2003-3
… benefit plan shall be subject to minimum and maximum retirement benefit requirements as set forth in subdivision … 219, in turn, provides that: The minimum and maximum retirement benefit requirements for a service award program … at the rate of twenty dollars for each year of service credit, subject to a forty year limit on service credit. …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3City of Troy – Budget Review (B18-5-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Office for People With Developmental Disabilities Fuel Card
… Disabilities State Operations Office (Metro) employees of the Office for People With Developmental Disabilities … the period July 2014 through March 2018. The objective of our examination was to determine whether the WEX card … completeness and accuracy on a regular basis. At the time of a fuel purchase, drivers are required to (i) enter their …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… Former Wallkill Fire District board chair Michael Denardo was sentenced today in Ulster County Court … to justice and helping us recoup the stolen funds.” Michael Denardo, 39, of Wallkill, was sentenced to 2 1/3 to 7 …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftDivision of Housing and Community Renewal Bulletin No. DH-117
… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing … contained in the 2016-2021 Agreements between the State of New York and the District Council 37 (DC-37), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
The State Fiscal Year 201718 Enacted Budget increases funding for education clean water affordable housing and other programs but authorizes more than $105 billion in new state debt and allows billions of dollars in lump sum spending with minimal disclosure
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadState Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved 1,732 contracts for state … . Major Contracts Approved Department of Civil Service $18.7 billion with Caremark PCS Health, LLC … the English as a Second Language Achievement Test. Office of Parks Recreation & Historic Preservation $2.7 million with …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and Document Preparation: There are two categories of … corporate income taxes, sales taxes and other taxes. The accounting treatment for recording and disclosing uncollected …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grants