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Chenango Valley Central School District -- Budget Review (B17-4-5)
… fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10 requires municipalities … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… water and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings totaling … specify all charges and ensure they conform to applicable State law. Ensure procedures are in place to verify residents …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… with obstructing governmental administration in the Second Degree for destroying Town records. In December 2020, the …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… and his snow plowing business. Contrary to New York State Town Law, the Treasurer paid certain claims totaling … are familiar with and follow the requirements of New York State General Municipal Law Article 18 as they relate to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Opinion 93-24
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Consistent with the purpose for which a fire district is established, we have long construed subdivision 14 of …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 2001-4
… 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. TOWN ASSESSOR -- … Town Law (Municipal Home Rule Law §10[1][ii][d][3]). Based on this grant of authority, we have concluded that, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Local Sales Tax Collections Grew Over 12 Percent in the Second Quarter of 2022
Local government sales tax collections in New York State totaled over $5.5 billion in the second quarter of 2022, an increase of 12.2 percent, or nearly $604 million, compared to the same quarter last year. April and May collections grew by 15.7 percent and 16.7 percent, respectively, while June inc
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-grew-over-12-percent-in-second-quarter-of-2022.pdfOpinion 2000-18
… subdivision's fire department, through the payment of a form of deferred compensation funded by the political …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … as of the fiscal year ended 2013. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0XIII.10.B Refunds Owed to the State by an Employee - Using an Employee Check – XIII. Employee Expense Reimbursement
This section is currently under development
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… 22, 2016. Background The City University of New York (CUNY) is the largest urban university in the United States, … are enrolled at campuses located in New York City. CUNY’s Central Office provides administrative support and … checks in 2012. The centralized process is a component of CUNY’s Fully Integrated Resources and Services Tool …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountOpinion 92-24
… A publication which does not satisfy the threshold requirements of General Construction Law, §60 and Public … Any publication which does not satisfy these threshold requirements may not be designated an "official newspaper" … circulation. Although the second newspaper satisfies these requirements, it is unclear from the inquiry whether the …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 92-11
… (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance … (transfer by school district into reserve for property loss and liability claims) SCHOOL DISTRICTS -- Reserve Fund …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Responsiveness to Noise Complaints Related to Construction Projects
… in to New York City’s 311 system. According to the World Health Organization’s Guidelines for Community Noise , the general population is increasingly exposed to community noise, creating the potential for a significant …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsOpinion 88-37
… (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), 21.00(a), 28.00(a): The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only … of police cars, must mature "not later than the last day of the second fiscal year succeeding the fiscal year in …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… conference expenses. Extension of Conference Travel for Personal Reasons You may allow your employees to extend … single rate amount. Local government or school district credit cards should not be used to pay for expenses incurred … not be charged to a government or school district credit card. Cash Advances for Conferences If your local government …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesChenango Valley Central School District -- Budget Review (B19-4-2)
… fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10(d) requires … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that … and a running cash balance was not maintained. The Treasurer has not filed an annual financial report with the … Ensure the monthly reports received from the Treasurer include revenues, expenditures and reconciled cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… 1, 2013 through June 30, 2014. Background The North Patchogue Fire District is located in the Town of Brookhaven, … of all claims before the Treasurer makes payment. … North Patchogue Fire District Fuel Inventory and Cash Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGreenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Greenville Fire District #1 is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376