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XI-A.9 Receiving – XI-A. Purchasing
… vendors may offer. Title 2, Chapter I, Part 6.6 of the New York Codes, Rules and Regulations requires agencies to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingCity of Troy – Budget Review (B20-5-11)
… [ read complete report ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11City of Newburgh – Budget Review (B24-6-9)
… The use of a “vacancy factor” may not be prudent, as it leaves personnel services appropriations with insufficient … Review the estimate for police overtime and increase it to an appropriate level or implement changes in procedures …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9XII.5 Overview – XII. Expenditures
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewSchroon Lake Fire District – Cash Disbursements (2017M-9)
… to the Board’s authorization. … Schroon Lake Fire District Cash Disbursements 2017M9 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Niagara County – Court and Trust Funds (2015M-228)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … Key Finding We identified funds that improperly remained in the Treasurer’s custody that should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Opinion 2007-6
… to or for the account of the employee for personal services rendered by such employee; other compensation shall …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 89-34
… superintendent reconsider his appointment of the deputy. You ask whether a town board is authorized to make inquiry … that he censure the employees for such actions. You also ask whether the board may recommend to the town …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Comptroller DiNapoli Releases School Audits
… for legitimate district purposes and are approved prior to payment. For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
New York State Comptroller DiNapoli today announced his office completed audits of the Halcottsville Fire Department Town of Rush Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess Livingston Niagara Oneida Rockland Saratoga Ulster and Washington
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Hotels and Motels Used for Homeless and Mixed-Use …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followSelected Aspects of Discretionary Spending
… and a small boat harbor. The majority of its revenues are earned from operating assistance, passenger fares, … specifying which types of discretionary spending are appropriate and the dollar thresholds for each. In … what type of supporting documentation and formal approvals are necessary for such costs. We reviewed 165 payments …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingOpinion 90-51
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … and may not be paid for with surcharge funds. This is in reply to your letter inquiring about the use of … by the system, constitutes a "system cost" within the meaning of County Law, §301(8). Further, although the cost …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2010-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … of (procedures for selling unneeded vehicles by town water district) WATER DISTRICTS -- Property (sale of … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Comptroller DiNapoli Releases Municipal Audits
… equivalent to an entire year’s budget. Also, the library does not have formal policies or procedures to ensure …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-22019 Annual Audit
… totaling nearly $732 million from its four special funds in 2019 - the Uninsured Employers Fund, the Special Fund for … Information System to the Statewide Financial System in April 2018 and processed all claim payments in the SFS for all of 2019. Key Findings Our Office …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditComptroller DiNapoli Releases Municipal Audits
… Department , Caledonia Joint Fire District , Cayuga County Community College , Dutchess County , Town of Marcellus and the … Town of Marcellus – Supervisor’s Records and Reports (Onondaga County) The town supervisor did not maintain …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Oversight of Juvenile Detention Facilities (Outside New York City)
… 2024. About the Program OCFS’ mission is to serve New York’s public by promoting the safety, permanency, and well-being … to and spread of the virus. Admissions rose to 1,854 by 2023, or 7% above the 2019 level. Both the average length of … in local detention facilities increased between 2019 and 2023. Key Findings While local detention facilities are …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityOpinion 92-15
… the county should have no additional liability for medical expenses. 1978 Opns St Comp No. 79-571, unreported is … the deputy sheriff and to pay the deputy sheriff's medical expenses (see General Municipal Law, §207-c[1]; Workers' … which is intended to avoid double recovery. As to medical expenses, we note that although section 30(3) literally …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW §§801, … governing board who also serves as an officer of two not-for-profit corporations and a director of one of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9