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City of Yonkers – Budget Review (B23-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a population of … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64City of Newburgh – Budget Review (B20-6-12)
… the significant revenue and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12City of Yonkers – Budget Review (B19-6-6)
… of 2.4 percent. Key Findings The 2019-20 budget relies on nonrecurring revenue of $50.3 million, such as fund … potentially be over budget by as much as $3 million based on the 2018-19 fiscal year overtime costs. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Opinion 88-44
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services … board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering … 802(1)(b): A town board member acquires an interest in the contract between the town and the engineering firm …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 90-20
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers … is superseded. You ask whether a village treasurer, at the request of members of the village fire department, may …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Pandemic Planning and Care for Vulnerable Populations
… Objectives To determine whether the Office for People With Developmental … serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 … To determine whether the Office for People With Developmental Disabilities OPWDD …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsModel Code of Ethics for Local Governments - Frequently Asked Questions
… (“Model Code”) be adopted by municipalities within New York State? No. The Model Code is intended to be a …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsFund's Mission, Values and Investment Philosophy
… a high-performing organization with exceptional people and the highest standards for ethics and investment management. … We seek out and embrace individuals with a broad range of backgrounds, attributes, and perspectives. Expertise We … consistently exploiting the inefficiency We believe that, as a fund, tactical trading on short-term market movements …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyXVI.3.H Materiality – XVI. Financial Reporting
… the State Comptroller may subsequently, at its discretion, modify or may eliminate information deemed to be immaterial. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityCUNY Bulletin No. CU-823
… $33.02 Supervisor of Stockworker 9712202 ST $39.26 $46.70 Stock Worker 9712200 SU $22.55 $27.10 Campus Security Officer … $31.55 Supervisor of Stockworker 9712202 SX $30.81 $38.49 Stock Worker 9712200 SZ $25.00 $29.66 Agency Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237North Greenbush Common School District – Claims Auditing (2022M-112)
… as the claims auditor, because they were directly involved in accounting or purchasing functions, audited and approved claims resulting in an increased risk that improper or deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112CUNY Bulletin No. CU-855
… $20.96 College Sec Spec 9704845 SM $42.55 $43.88 Supv of Stock Workers 9712202 SP $33.02 $34.06 Supv of Stock Workers 9712202 ST $46.70 $48.16 Stock Worker 9712200 SU $27.10 $27.95 Campus Security Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-855-international-brotherhood-teamsters-local-237-maintenanceTown of Lodi – Town Hall Capital Project (2024M-130)
… The Board did not adequately manage the Project. As a result: The Board did not develop or formally establish a total estimated Project cost, or provide an itemized … C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130City of Yonkers – Financial Operations (2017M-119)
City of Yonkers Financial Operations 2017M119
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight over the funding received …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Village of Mount Morris – Treasurer’s Office (2013M-65)
… 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately 3,000 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… capital assets should be classified in the appropriate account code to indicate the type of fixed asset owned. … capital assets should be classified in the appropriate account code to indicate the type of fixed asset owned and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsAccounts Payable Advisory No. 39
… must be processed by the originating Business Unit. The voucher must be processed in SFS using the Unique Coding for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsOpinion 91-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments) … Whether the chief of police of the village police department may receive an …
https://www.osc.ny.gov/legal-opinions/opinion-91-35