Search
Opinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition Generally (consideration paid) … 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a statutory procedure for …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Unified Court System Bulletin No. UCS-306
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … the eligibility criteria on 04/01/2022 may be eligible to receive the 2022 Longevity Bonus. Annual employees in … the eligibility criteria on 04/01/2022, may be eligible to receive the 2022 Longevity Bonus. Background: Chapter 71 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloUse, Collection, and Reporting of Infection Control Data
… case of coronavirus disease 2019 (COVID-19) was identified in a resident of a long-term care skilled nursing facility in King County, Washington. The patient died on March 2. In the aftermath, 81 residents, 34 staff members, and 14 …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataNew York’s Economy and Finances in the COVID-19 Era
… Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions … revenues. Real U.S. gross domestic product is projected to increase by 4.4 percent in calendar year 2021 after an …
https://www.osc.ny.gov/reports/covid-19-january-21-2021Monitoring of Air Quality (Facility Permits and Registrations)
… is classified as SAPA extended and remains valid with no specific limit on how long, unless revoked. Department … facilities operating under permits or registrations with no expiration date; and Addressing long delays in processing …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsBarnard Fire Department – Financial Controls (2015M-134)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … in its bylaws and did not adopt policies and procedures to establish internal controls over cash receipts. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, … did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint a finance … by the Treasurer and determine the status of the $7,123 in questionable cash withdrawals. Appoint a finance committee …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure … 2014. Background The District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Criminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… examined whether the Department of Health (Department) effectively oversaw and monitored efforts by Nursing Homes, …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followState Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… "New York is facing great opportunities and challenges in the … have been strong this fiscal year, there are cautionary signs in the economy and it is wise to live within our means. … pay for other one-time expenses. "In the coming weeks, my office will thoroughly review the Executive Budget, examine …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… year ahead. The Governor has put forth an ambitious agenda to move our state forward, while renewing his commitment to hold the line on spending. "The state is in a stronger fiscal position than it has been for some time, … shared across the state. The Governor is right to focus on how to bring jobs and economic prosperity to all corners of …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of … officials established a fiscal management policy in February 2012 providing guidance over the collecting, … depositing and safeguarding of cash receipts received in the civil office. We also determined that various control …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Volunteer Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialLivingston County Probation Department – Financial Operations (2016M-404)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial operations for the … Key Findings The Department makes little or no effort to collect unpaid obligations for the Department’s 1,900 “due … Department did not maintain adequate documentation related to undisbursed restitution or make timely payments to unpaid …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404City of Watervliet – Financial Condition (2017M-230)
… 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately … operating deficits and declining fund and cash balances in all three operating funds from fiscal years 2014 through … City’s financial operations and prevent a further decline in the City’s financial condition. … City of Watervliet …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… or equipping certain facilities, thereby promoting job opportunities and the health, general prosperity and economic …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalVehicle and Heavy Equipment Purchase Program (Follow-Up)
… Report 2009-S-32 ). Background Our initial report, issued on December 23, 2010 found that the Port Authority generally … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followCity of Olean – Budget Review (B1-15-2)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Management of General School Funds (Follow-Up)
… School (Kennedy) had poor controls over its General School Fund (GSF) bank account. In addition, we concluded that the … for improving for improving accountability over fund managed by Kennedy. Key Finding Kennedy officials have …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followMoravia Central School District – Cafeteria Operations (2016M-4)
… records. Establish procedures to ensure cash receipts are accounted for, including adequately segregating the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4