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Opinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … letters of credit as collateral for the deposit of public money). This Office is also of the opinion that a town may … In addition, except to the extent restricted by the State Legislature, local governments may adopt local laws, …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2002-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … present (see Memorandum of the Association of Towns of the State of New York, dated July 2, 1975, on A. 8044, enacted as …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… periods to be open simultaneously. The Office of the State Comptroller (OSC) issues monthly operational advisories … the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: finrep@osc.ny.gov Phone: (518) 474-3277 Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… abuse issues, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit examined … in shelters that did not match the information documented by caseworkers. There were also insufficient records … government financial records, track state contracts, and find commonly requested data. … draft …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mPutnam Valley Central School District – Financial Condition (2016M-135)
… schools with approximately 1,730 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Software Management (2015-MR-3)
… related software on College computers, including gaming, instant messaging, golf management and couponing …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3East Moriches Union Free School District - Budget Review (B7-15-5)
… and Medicare taxes for applicable projected salaries at the established rates and adjust the budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5North Colonie Central School District – Claims Processing (2013M-9)
… Town of Colonie, Albany County. The District is governed by the Board of Education (Board) which comprises nine … the District, other than those specifically allowed by Education Law, is paid prior to audit and approval by the claims auditor. … North Colonie Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Saranac Central School District – Payroll (2015M-298)
… schools with approximately 1,470 students, is governed by an elected seven-member Board of Education. Budgeted … that oversight procedures are performed as directed by the Board-adopted payroll policy and increasing management reviews of work performed by the payroll clerk. The Superintendent, or in his absence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Town of Lebanon – Justice Court (2013M-247)
… reconciliations, issue appropriate receipts for all money received, deposit money intact or in a timely manner, file accurate and timely … any moneys that are due to the Town and/or New York State. Perform accountability reconciliations monthly, and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Suffern - Budget Review (B20-6-2)
… $12,426,613 which is $471,753 above the limit established by law. Key Recommendation In adopting the 2020-21 budget, … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Wayne – Justice Court (2013M-52)
… a population of approximately 1,000. The Town is governed by an elected Town Board comprising four councilpersons and … day of the succeeding month and remit moneys received by the Court to the Town Supervisor. … Town of Wayne Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Stay Informed – Special 20- and 25-Year Plans
… and notify us of any errors promptly. Visit our website to find forms , publications , and tips on Preparing for … to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedComptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… today announced the felony conviction and sentence of Herbert Friedman, former Chief Financial Officer of the Metropolitan Council on Jewish Poverty (Met Council). … “The conspirators in this case abused their positions of trust to help steal millions of dollars from a …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerCUNY Bulletin No. CU-409
… in Pay Period 8C. Agencies must request a Pay Rate Change using the Action/Reason code of Pay Rate Chg/INC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-409-cuny-increment-payments-effective-july-1-2010CUNY Bulletin No. CU-373
… in Pay Period 7C. Agencies must request a Pay Rate Change using the Action/Reason code of Pay Rate Chg/INC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-373-cuny-increment-payments-effective-july-1-2009State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Clarence … justices properly collected, recorded and reported court money in a timely manner. Court records were current and …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 94-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of articles by individual members of a board which state the views, opinions or positions of such individuals on … Phillips v Maurer, 67 NY2d 672, 499 NYS2d 675; Schulz v State, 148 Misc 2d 677, 561 NYS2d 377 app dsmd 175 AD2d 356, …
https://www.osc.ny.gov/legal-opinions/opinion-94-5State Comptroller DiNapoli Releases Municipal & School Audits
… was underestimated by $29,667 in 2021 and by $33,298 in 2022. Auditors found the board did not: include revenue estimates in the budgets for 2021, 2022 and 2023. It did not develop a written multiyear … purchases. The former director was arrested in September 2022 for charges relating to her use of the town’s credit …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0