Search
New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office … regularly updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior … Budget: Budgeting in a Time of Crisis Subscribe for Latest News and Updates … description …
https://www.osc.ny.gov/reports/covid-19-december-2-2020Opinion 91-7
… enter into such a contract with an emergency rescue and first aid squad of a fire department or fire company. GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (imposition of charge per … of charge per call by entity providing service) AMBULANCE SERVICE -- Contracts (imposition of charge per call … Subdivision 2 of section 122-b authorizes a county, city, town or village that provides general ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 2005-7
… that bear on the issues discussed in the opinion. WATER DISTRICTS -- Water Supply (service to users located … from the district system for a rental, subject to the restrictions prescribed by the board. The town board may not … Conservation Law §15-1501[2]; 6[A-3]) NYCRR §601.4). When a permit is required, the DEC may determine to grant or …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Selected Aspects of Capital Program Project Management
… Transportation Authority (MTA) – New York City Transit’s (Transit) Department of Capital Program Management … agency of the MTA that operates New York City subway and bus service 24 hours a day, 7 days a week. In 1981, the State … projects and equipment purchases, provides a planning schedule, and identifies options for financing the plan. Each …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Fulton , Town of Greenport , Town of Guilderland , … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … and does not provide specific guidelines on how the membership should exercise its decision-making power. …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsIX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… SFS. In the case of an audit disallowance, or any scenario where there is no new cash being posted to SFS, and an … Reason for the refund; The revenue chartstring values where the refund/receipt was deposited. (Note the revenue … and Activity. This chartstring must represent EITHER where a refund check was deposited via Refund of …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsXII.8.B Matching – XII. Expenditures
… are appropriate for payment. In addition, the Office of the State Comptroller approved the use of payment tolerances in the SFS for select items to allow … please see Chapter XI-A, Section 8 – Payment Tolerances of this Guide. Process and Transaction Preparation: Online …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… The New York Power Authority (NYPA) has failed to install … emissions and address the climate emergency. The Charge NY program was announced in 2013 as a statewide network of up …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleOpinion 94-12
… fire district purposes. The lease may be for a reasonable term and must be in exchange for fair and adequate … to the duration of the lease, it may cover any reasonable term and may extend beyond the terms of office of the current … lessees or obtaining a professional estimate of the rental value of the property, to ensure that the negotiated …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute … effective oversight of its service provider contracts to ensure claimed expenses are program appropriate and … be examined, gave contractors considerable opportunity to fabricate supporting documentation for such costs. In …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsVillage of Croton-on-Hudson – Payroll (2017M-200)
… and wages, and budgeted, controlled and monitored overtime for the period June 1, 2016 through July 13, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $19 million. … During a three month period, five employees were overpaid for out-of-title work by $902. Departments submit employee …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… Department officials monitored community-based agencies to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For eight of nine contracts reviewed, Department officials obtained and reviewed backup documentation to verify that services were performed as required before …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Town of Nanticoke – Financial Condition Management (2017M-186)
… May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… was to examine whether internal controls over Culinary Arts cash receipts are appropriately designed and operating …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedCanton Central School District - Claims Audit Process (2018M-186)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key Findings The claims auditor did not review … reviewed detailed support, the claims auditor was required to conduct an independent and thorough audit of the claims. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Plattekill Library – Budgeting Practices (2017M-95)
… reasonable for the period January 1, 2016 through February 16, 2017. Background The Plattekill Library is a public …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Village of Mayfield – Water and Sewer Operations (2017M-28)
… the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Village of Silver Springs – Water Accountability and Billing (2015M-139)
… the Village’s water billing and production operations for the period January 1, 2013 through April 6, 2015. … of Trustees and an elected Mayor. Budgeted appropriations for the 2014-15 fiscal year were approximately $678,000. Key … Findings Village officials do not have written procedures for reconciling water produced by the Village’s system to the …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Village of Nelliston – Department of Public Works Payroll (2015M-104)
… audit was to examine the Village’s Department of Public Works (DPW) employee leave accruals and maintenance of … days worked. … Village of Nelliston Department of Public Works Payroll 2015M104 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104