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Opinion 96-4
… 753, 251 NYS2d 939; see also Wells v Town of Salina , 119 NY 280). Village Law, §1-102(1) authorizes a village to sell … from the sale of village property are village moneys (see NY Const. Art VIII, §1; Grand Realty Company v City of White … 7, 1996 Jay L. Zeiger, Esq., Village Attorney Village of Ellenville 1 For purposes of this opinion, we assume that …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Utilization of the Arch Street Yard and Shop Facility
… Authority (MTA) – Long Island Rail Road (LIRR) Arch Street Yard and Shop Facility (Facility) was constructed … Transportation Authority Long Island Rail Road Arch Street Yard and Shop Facility Facility was constructed before …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOpinion 91-58
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … 217; Greene v Warrensburg , 90 AD2d 916, 456 NYS2d 873, lv den 58 NY2d 604, 459 NYS2d 1027; Citizens For An Orderly … Policy v County of Suffolk , 90 AD2d 522, 455 NYS2d 32, lv dsmd 57 NY2d 1045, 457 NYS2d 787). Based upon these cases, …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Opinion 91-41
… of the Town of Warrensburg 90 AD2d 916, 456 NYS2d 873, app den 58 NY2d 604, 459 NYS2d 1027). Therefore, inasmuch as …
https://www.osc.ny.gov/legal-opinions/opinion-91-41XVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… NYKK0004 Appropriations Due To and Not Due To Lapse Report The NYKK0004 Appropriations Due To and Not Due To Lapse report is made available to agencies through … review the NYKK0004 to ensure that appropriations are NOT erroneously lapsed . Appropriations appearing on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… This includes individual payments and grants to State related or non-State entities (e.g. public authorities, localities, … are considered active and can be selected from prompt lists. Enables you to charge cost transactions. This is the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyCost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures proper internal controls are in … internal auditor. You can obtain more information on the certification requirements from the NYSED Office of Education Management’s website or by phone at (518) 474-6541. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorLaSalle School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the LaSalle School (LaSalle) on its Consolidated Fiscal Reports (CFRs) were properly calculated, … years ended June 30, 2011. Background LaSalle's campus school provides special and regular educational services for …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualReStacking Occupancy Initiative
… to implement this initiative. In 2011, OGS created the NYS Real Estate Center (Center) to oversee all real estate operations … total about $18 million, resulted in about $33 million in net savings. OGS calculated cost savings separately from …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeConservation Fund – Sources and Uses of Funds
… revenue is the sale of licenses to sportsmen for hunting, fishing, and trapping. Environmental Conservation Law …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsCUNY Bulletin No. CU-450
… Date(s) Paychecks dated July 12, 2012 OSC Actions OSC will identify employees with Dues (Code 207) and Agency Shop Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-450-new-york-state-nurses-association-dues-and-agency-shop-feeWorkers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… insurance carriers, selfinsurers, and self-insured political subdivisions of the State. The Law requires that … Expenses for the Two Fiscal Years Ended March 31, 2008 (2009-S-45) …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchWestchester County – Budget Review (B18-6-2)
… and make any needed budget amendments if revenues fall short of estimates. Consider the potential financial impact …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Columbia County – Court and Trust Funds (2014M-353)
… turned over to the State Comptroller. The County Clerk’s register of moneys and securities paid, transferred or … Court Clerk has not kept the required Surrogate’s register. Key Recommendations Ensure that all moneys deemed … in a timely manner. Maintain an up-to-date County Clerk’s register as required by law. Ensure that all court and trust …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Randolph Academy Union Free School District – Financial Management (2015M-248)
… July 1, 2009 through September 25, 2015. Background The Randolph Academy Union Free School District is a special act … by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in … Randolph Academy Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mEast Moriches Union Free School District -- Budget Review (B7-16-3)
… 2016-17 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant … East Moriches Union Free School District Budget Review B7163 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… approve or monitor its projects. The Board did not verify job creation goals or other criteria while assessing material … that project approvals were transparent to the public by posting required documents on CIDA’s website. The Board and … Monitor all active projects to determine whether job creation and/or retention goals are being met. Post …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectOtselic Valley Central School District – Procurement (2022M-58)
… a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment … and services. Key Recommendations Update the procurement policy and related procedures to include detailed guidance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Town of Rosendale – Justice Court (2014M-232)
… reported $500,514 in fines, fees and surcharges to the State Justice Court Fund. Key Findings Because the Court … Take action to recover any moneys due to the Town and the State and monitor Court activities, including the segregation …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Pitcairn – Claims Auditing (2024M-69)
… exceptions. 46 claims totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not … claim totaling $99,691 were approved by the Board without evidence that competition was sought. Competition or the use …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69