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Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … are individuals having a permanent home and owning real estate in the district and, therefore, presumably having a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15DiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… Corp. today was charged with stealing over $26,000 from the company, State Comptroller Thomas P. DiNapoli, … Police determined that Countryman wrote checks to herself from St. Johnsville Volunteer Ambulance Corp. company … by emailing a complaint to [email protected] or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000State Contract and Payment Actions in July and August
… Kubricky-Jointa Lime LLC to provide a recreational multi-use trail in Essex County. $6.7 million with Randsco … of the Empire Plan’s mental health and substance use disorder program. State Education Department $747.2 …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… Each year an outreach and escheatment must be completed for all checks that remain uncashed one year … for checks that have gone uncashed for one year or more. OSC performs outreach for refund checks issued out of … attempt to notify the payee: by first class mail, no less than 90 days prior to the applicable reporting date; April 30 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentCity of Troy – Budget Review (B22-5-7)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Opinion 88-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village) REFUSE AND GARBAGE -- …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 91-32
… Sawyer Motor Inns, Inc. v County of Chemung , 39 AD2d 4, 6, 331 NYS2d 154, 156, affd 32 NY2d 775, 344 NYS2d 958; see … justice have been charged" [citations omitted] (98 AD2d at 11, 470 NYS2d at 183-184). Based on this analysis, we do not … 326; 51 NY Jur 2d, Eminent Domain, §464, p 679). August 15, 1991 Diane E. Tucker, Esq., Chief Deputy County Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-91-32City of Olean – Budget Review (B18-1-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Understanding the Audit Process
… team follows up with a written summary of the discussion for the auditee. (Auditee has two weeks to respond to the … audit findings and recommendations, which are the basis for the draft audit report. Agency Response: Auditee … action by the auditee. Any differences from this process for engagements that are not audits will be clearly described …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processCity of Amsterdam – Budget Review (B23-5-4)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative deficits …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4State Contract and Payment Actions in August
… to the state. Cumulatively through August for calendar year 2021, the Comptroller’s office has approved 11,062 …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-augustHarpursville Central School District - Financial Condition (2018M-120)
… 1, 2016 – April 24, 2018 We extended our audit period back to July 1, 2013 to analyze financial trends. Audit Objective Determine … through 2015-16, the District adopted budgets that planned to use $1.6 million of general fund balance and certain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the corresponding financial … transfers, rather than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million … CD fund to other Town funds. Maintain adequate records to account for loans made from UDAG repayment money to enable …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Updated and expanded CMIA regulations were promulgated effective June … programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing … $50,000. That is, refund transactions of less than $50,000 for a single federal program will no longer be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsIX.7.J Final Reports – IX. Federal Grants
… Most federal agencies require the submission of reports, either programmatic, financial, or both. Since the … … Most federal agencies require the submission of reports either programmatic financial or both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsAcceptable Time and Attendance Systems – Legacy Reporting
… officials do not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendation When … be mindful of the legal requirement to maintain the tax levy increase to no more than the calculated limit, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt not to exceed $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4City of Long Beach – Budget Review (B18-7-5)
… budget by $246,216. The City’s proposed budget includes a tax levy of $41,358,266, which does not comply with the tax levy limit because it is $3,712,839 above the limit … of a local law authorizing the City to override the tax levy limit. Key Recommendations Authorize the proposed …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management … 1, 2010, through February 29, 2012. Background The City of Mechanicville is located in Saratoga County and has …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162