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Opinion 88-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys … a subdivision may be used by a village to construct an indoor recreational facility. But a village may not rent or …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 2000-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … removal and road repair reserve fund (see Office of the State Comptroller, Ten-Day Bill Memorandum to Counsel to the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 2002-4
… VIII, §1 prohibits municipalities from giving or loaning money to or in aid of any individual or private corporation, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-60
… affd 45 AD2d 841, 358 NYS2d 957; Brooklyn Park Comr's v Armstrong , 45 NY 234; see also Parks, Recreation and …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Town of Oswego – Financial Condition and Information Technology (2017M-290)
… June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of approximately 7,900. … budgets. As a result, from 2014 through 2016, fund balance in the general fund declined from about $478,000 to $51,000 … realistic estimates of revenues and expenditures based on historical trends or other known factors. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … and reported and that Company moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background … activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which has approximately 4,100 … and did not deposit all moneys received intact and in a timely manner. The Board did not provide adequate … Town officers and employees who receive or disburse moneys on behalf of the Town. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Chittenango Central School District – Information Technology (2023M-155)
… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other outliers. As a result, we … we examined $121,697 in travel costs associated with this one employee. Key Findings Most of the expenses we …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … to confirm they were inventoried. We found 37 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Geneseo Central School District – IT Asset Management (S9-22-11)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Newfield Central School District – IT Asset Management (S9-22-17)
… percent of the sampled assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were … Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify the IT services and providers’ responsibilities. Over a half …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… and the maximum price or discount associated with such offer or promotion is better than the discount or net pricing … under this Contract for the life of such general offer or promotion . If the Contractor offers an early …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL … NFP and the State. For the NFP, financial strain is placed on their limited resources. For the State, there are … contracts are submitted after the start date and result in late payments to the NFP. Agencies are strongly encouraged …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… sewer districts. We found the following: Officials did not budget accurately nor raise sufficient revenues to fund water … fund balances ranged from 14 to 217 percent of 2019 budget appropriations. Officials relied on interfund advances …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was … contracted with the Towns to provide fire protection and emergency services. Budgeted appropriations for 2015 were … completion of our audit, the Department ceased operations and is currently awaiting dissolution from the State Attorney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Employee fringe benefit and indirect costs are permissible charges to federal grants. At the beginning … To avoid confusion and a compilation of errors, agencies are reminded that all errors should be addressed within 3 … 02/01/2022 … Employee fringe benefit and indirect costs are permissible charges to federal grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsNorth Shore Public Library – Financial Condition (2013M-344)
… Shore Public Library is located in the Towns of Riverhead and Brookhaven in Suffolk County and is governed by an elected five-member Board of Trustees. … the 2012-13 fiscal year. Key Findings The Library retained excessive fund balance in each of the fiscal years 2006-07 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Tupper Lake Central School District – Financial Condition (2014M-151)
… The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and Piercefield in … structurally balanced because the Board routinely relied on significant amounts of appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151