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Opinion 2000-21
… stated and in the manner hereinafter provided, provided all of the territory in such joint fire district shall be … for a village to be included within a joint fire district, all towns within which the village is located must … within a joint fire district as proposed to be extended, all towns within which the village is located must …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 95-1
Whether the city is responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the cost
https://www.osc.ny.gov/legal-opinions/opinion-95-1Lackawanna City School District – Financial Condition (2014M-119)
… to ensure the District has sufficient cash inflows to pay its obligations in a timely manner. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The Laurens School District is located in Otsego County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Shelter Island Union Free School District –Financial Condition (2014M-132)
… to have operating surpluses totaling approximately $1.2 million for these four years rather than deficits. The … that the amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law … reasonable. To the extent that it is not, the Board should transfer moneys in this reserve to other reserves, compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Comptroller DiNapoli Releases Municipal Audits
… reviews most of the department’s bills, they typically do so after the payments have already been made, and their …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… statutory limit for the past three fiscal years. As of June 30, 2018, the district’s surplus fund balance was $2.15 … in each of the last five years (2013-14 through 2017-18) for a combined total of almost $12.6 million. Find out …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Opinion 2010-1
… village (Village Law §7-730 [4] [b]; see also Twin Lakes Development Corp . v Town of Monroe , 1 NY3d 98, 769 NYS2d … board" (Village Law § 7-730 [4] [c]; see also Twin Lakes Development v Town of Monroe , supra ). 2 In determining … and recreational purposes resulting from the process of development in suburban areas and the continuing demands of …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Comptroller DiNapoli Releases School District Audits
… $745,262, of which $358,384 was funded using general fund money, were adequately supported and properly allocated. … as teacher center costs. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In 2023, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… Objective To determine the extent of implementation of the ten recommendations included in our initial audit … (Report 2018-S-24 ). About the Program The Department of Health (Department) administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersOpinion 90-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Public Authorities – 2021 Financial Condition Report
… are legally separate public entities that provide services to the public as well as to the State and local governments. New Yorkers pay for … and made more than $16 billion in payments pursuant to contracts in 2020. The fiscal stability of the State is …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesPublic Authorities – 2022 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… (EUI) by at least 20% from the baseline State fiscal year (SFY) 2010-11. On April 1, 2020, New York introduced the … to a 34% reduction in energy usage from the baseline year of SFY 2014-15. On September 20, 2022, Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Opinion 93-18
… purpose, the term "political subdivision" means a county, city, town, village or fire district ( id .; Volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Improper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit … The Medicaid program is administered by the Department of Health (Department). Many of the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-followOpinion 90-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … cost of each item of such specific object or purpose". When a bond resolution is subject to referendum, the voters, …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Controls Over Cash Advance Accounts
… bank account for use by the agency. WCB was authorized to have two advance accounts with a total value of $106,000 as … One void check was missing. Notation on the check register states "void at the time of issuance," but the hard copy … was issued due to a payroll problem, but was ultimately not needed. Two checks have no information other than check …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These procedures take effect … is referred to as a “ Contractual Award .” A “Non-Judicial Settlement Agreement” is an agreement requiring payment by … made a final decision (referred to as a “Administrative Settlement Agreement” ); or after a grievance is filed under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreements