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DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… with the Comptroller’s office, which they must do by state law. Specific areas of concern in regards to inaccurate …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingCompliance With Jonathan's Law
… April 1, 2015 through April 25, 2019. About the Program In February 2007, Jonathan Carey, a 13-year-old non-verbal … autistic and developmentally disabled boy, died while in the care of a State facility operated by the Office of … several unexplained injuries, unauthorized changes in treatment, and suspected abuse and neglect while at a …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawCapital – 2021 Financial Condition Report
… for 52.4 percent of all capital projects spending in SFY 2020-21, down from 57.1 percent five years earlier. … with State resources by the State’s public authorities in recent years; and Projects funded with extraordinary … At the end of SFY 2020-21, the State reported $111 billion in capital assets, an increase of $1.2 billion (1.1 percent) …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalCapital – 2023 Financial Condition Report
… the State’s economy and its ability to attract and retain business. Capital assets include not only highways and … the States economy and its ability to attract and retain business …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… and separate from the Town of Williamson, Wayne County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsBerkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Berkshire Fire District is a district corporation of the State, distinct and separate from the Town of Johnstown, and … Annual Update Document was filed with the Office of the State Comptroller 152 days late. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mCity of Cohoes – Purchasing (2014M-192)
… March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Accounts Payable Advisory No. 72
… Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsGenesee County – Court and Trust Funds (2014M-322)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … delivered to the County Treasurer for safekeeping, such as surplus moneys from foreclosures. Also, in certain … by order of the Surrogate’s Court. Key Findings The County Clerk did not maintain appropriate court and trust fund …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Opinion 2004-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1CUNY Bulletin No. CU-623
… by the NYS Nurses Association in bargaining unit TE Effective Date(s) Paychecks dated July 19, 2018 OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-623-new-york-state-nurses-association-dues-increaseOpinion 92-17
… the county sales tax revenues not set aside for county or school district purposes shall be distributed to the towns in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-17City of Yonkers – Budget Review (B24-6-6)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to … the annual budget. The City will incur additional costs if it continues to borrow for operating costs. Includes a tax …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Opinion 88-70
… a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer systems. However, bond … funds in connection with the improvements may be subject to referendum in certain circumstances. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 89-39
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the contract. Since you indicate that the board member does not receive remuneration form the town's insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 2005-6
… MUNICIPAL FUNDS -- Youth Programs (authority of town to provide a program on the prevention of teen “bullying”) … POLICE PROTECTION -- Crime Prevention (authority of town to provide a program on the prevention of teen “bullying”) … secular educational experts who would discuss the topic of how to prevent “bullying”. Article VIII, §1 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6NYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50)
To determine whether the costs reported by NYSARC Rockland on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s RCM and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50.pdfWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-22) 180-Day Response
To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s22-response.pdfFinancial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action.
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-110823.pdfCantalician Center for Learning – Compliance With the Reimbursable Cost Manual (2022-S-7)
To determine whether the costs reported by Cantalician Center for Learning on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s7.pdf