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Opinion 88-73
… district) GENERAL MUNICIPAL LAW, §6-c(3)(a); TOWN LAW, §55-a: A town other than a suburban town may not establish a … You note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no general …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Dutchess County – County Bridge Maintenance (S9-13-5)
Dutchess County County Bridge Maintenance S9135
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Board oversight and information technology (IT) controls for the period January 1, 2011, through September 19, 2012. … exempt employees, and enforced established requirements for leave requests, accrual records, and employee time … that the Supervisor and accountant properly accounted for them and repaid them timely in accordance with law. The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Village of Monticello – Board Oversight (2013M-226)
… audit was to assess the oversight provided by the Board for the period August 1, 2011 through March 14, 2013. … and four elected Trustees. The Village’s annual budget for the 2012-13 fiscal year was $11.9 million. Key Findings … million, as required, to ensure that moneys were not used for non-village purposes. The Board also did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on state budget negotiations. “The Governor and Legislature are … New York State Comptroller Thomas P DiNapoli issued the following …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… New York State Comptroller Thomas P. DiNapoli today announced the arrest of Jennifer Colucci, 41, of … Junction, N.Y., for allegedly stealing more than $88,000 in tax funds collected for the use of the town of Beekman and … the government in the second degree and was arraigned today in Beekman Town Court before Judge Robert …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherAmortization Schedules and Payoffs – Contribution Stabilization Program
… account. From your Account Homepage, click the “Access Billing Dashboard” button. Choose your location code and … Click the “Amortization Schedule Review” link on the Billing Dashboard. You will be able to search for a specific … based on a payoff date of your choice: From the Billing Dashboard, click the “Amortization Payoff Calculator” …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsCity of Troy – Budget Review (B19-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
Determine whether costs reported by United Cerebral Palsy Association of the Rochester Area Inc on its CFR were prprly calculated adqtly documented allwbl
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAudits of Local Governments: The Audit Process
… districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: The audit team conducts a survey of organizational and operational … supervises the day-to-day activities of the onsite audit team. Preliminary Audit Findings: The audit team and local …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… occurred. See Appendix B for the Town and Village boundary map. The report includes two recommendations that, if …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… $3.5 million speculative project involving the purchase of land and installation of a water line. The Board failed to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 15-year lease. As a result of a recent decision to prepay a portion of the debt, the School was able to save … evaluate whether it would be cost beneficial to prepay the loan(s). Maintain a cumulative and up-to-date …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… future consequences. “Since taking office, I have sought to establish our state’s pension fund as a leader in … effectively and efficiently. Our task going forward will be to expand and enhance our team and our internal expertise … “I’m pleased this review reflects the high standards and hard work of our investment staff,” Fuller said. “Global …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… certain revenues, as well as made unbudgeted year-end transfers totaling $94.4 million, which collectively reduced … the budget process. Of the $94.4 million in year-end transfers, $57.6 million went to the District’s reserves. In some circumstances, the year-end transfers totaling $19.1 million were also not approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mState Contract and Payment Actions in January
… environmental engineering services statewide, including $50 million to AECOM USA Inc., $50 million to Arcadis Of New … $3.8 million with Bette & Cring LLC to replace Old State Road Bridge and repair other bridges in Albany and … $11.4 million to Tappan Zee Constructors LLC for the New NY Bridge Project. $1.4 million to HNTB New York Engineering …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryState Agencies Bulletin No. 1941
… agencies of OSC’s automatic processing of the October 2021 PEF Performance Advances and provide instructions for … the 2019-2023 Agreement between the State of New York and PEF, provides for payment of performance advances on October 1 to eligible PEF employees. Payments will be based on the 2018 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1941-october-2021-public-employees-federation-pef-performance-advancesAccounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts informs State agencies about the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsOpinion 89-32
… provisions of General Municipal Law, §801 (1986 Opns St Comp No. 86-7, p 11; 1979 Opns St Comp No. 79-146, p 28). We also note that a county … property, including a leasehold interest (see 1988 Opns St Comp No. 88-24, p 43; 21 Opns St Comp, 1965, p 319), if …
https://www.osc.ny.gov/legal-opinions/opinion-89-32