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Opinion 2002-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … 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-2002-6Opinion 95-28
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … institutions within the region that are eligible and have become members of the FHLB (12 USC §§1424, 1426, 1432). … under the letter of credit is, however, independent of any underlying contractual agreement between its customer and …
https://www.osc.ny.gov/legal-opinions/opinion-95-28XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… agreements. The obligation date should follow the payment schedule in the contract or agreement. In the absence of a defined payment schedule, the first day the service begins is the Obligation … agreements. The Obligation Date should follow the payment schedule in the contract or agreement. Miscellaneous Revenue …
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
… with mental health and substance abuse issues, according to an audit released today by State Comptroller Thomas P. … placement in a specialized facility may lower the risk to individuals inside and outside of the shelter system. “The … shelters where they could receive the support they need to get back on their feet and on the path to stable housing. …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Purpose of Audit The purpose of our audit was to review the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. Background The Rensselaer City School … who provides training on extra-classroom activity funds to other school districts; however, this training has not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… with service provider agreements and that invoices for payment are properly supported with sufficient documentation. … Departments are required by New York State Social Services Law (Law) to use performance-based contracting, if practicable, …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1XV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the … These vouchers will remain available for use after fiscal year end processing and will need to be resubmitted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Town’s attorney and take the appropriate steps to recover any misappropriated moneys and assets from the …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), each of whom is … did not take an oath of office and is being paid through a claim voucher rather than through the payroll system. … the Treasurer does not have the authority to sign checks on the behalf of the Library. The Library’s procurement …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Bangor – Board Oversight (2012M-193)
… Supervisor and four council members. The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for … it approved both Officers to retain fees collected on the Town’s behalf which circumvented Town Law. The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193CUNY Bulletin No. CU-735
… Purpose The purpose of this bulletin is to inform CUNY agencies of the additional bargaining units … Background The City University of New York (CUNY) agreed to implement the NYS Paid Family Leave program (PFL) … will be 0.511% (0.00511) of an employee’s weekly wage, up to the statewide average weekly wage. Based on the 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsCommunity College Safety Reporting (2015-MS-2)
… report - pdf] We also released five letter reports to the following community colleges: Fulton Montgomery [pdf] … [pdf] . Purpose of Audit The purpose of our audit was to assess community colleges’ compliance with safety … in Federal Title IV student financial aid programs to prepare, publish and distribute an Annual Security Report …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2New Suffolk Common School District – Selected Financial Operations (2013M-197)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial operations for the … planned balance as is permitted by Law. District officials have not properly budgeted for tuition and teacher personnel … funds within the allowed legal limits. Develop a plan to budget for moneys needed that does not increase the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mNew York State Comptroller DiNapoli Statement on MTA Finances
… some risk in the MTA’s financial plan and providing raises to the labor force which has been critical in delivering … City and the region’s economic recovery. “It is now up to the MTA to execute on the initiatives necessary to achieve the …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… internal controls over selected financial operations for the period January 1, 2011, to December 31, 2012. … members. The 2012 budgeted appropriations were $315,802 for the general fund and $743,523 for the highway fund. Key Findings The Clerk’s cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Operational Advisory No. 8
… or seek a replacement check. Historically these letters have been sent annually for the preceding calendar year. … outreach letters will be sent via certified mail for any uncashed check greater than $1000 in February of the … do not receive a second letter. Once the funds have been escheated to the Office of Unclaimed Funds no …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… from the federal GSA per diem expense breakdowns: NYS does not reimburse employees for lunch; therefore, lunch is … not included in the NYS M&IE per diem breakdown rate. NYS does not reimburse incidental expenses separately from the M&IE allowance. NYS does not use “First & Last Day of Travel” per diem rates. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownState Comptroller DiNapoli Releases Audits
… approximately 1,100 radioactive materials facilities (RAM facilities), as well as registering and inspecting … issued in September 2021, found that DOH completed 94% of RAM facility inspections on time, but 44% of those …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is … $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to be …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mLocust Valley Water District – Budgeting (2013M-179)
… of Oyster Bay, in Nassau County. The District is governed by an elected three-member Board of Commissioners consisting …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179