Search
Opinion 91-62
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to … of unneeded village real property may not be made in the form of a gift or loan in violation of article VIII, §1 of the State Constitution. …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Compliance 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-lawBellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials followed their …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5XII.5 Overview – XII. Expenditures
… to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning with the … documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with the exception of payments … enter information onto SFS and maintain all documentation in support of the payment in accordance with the record …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewNiagara County – Court and Trust Funds (2015M-228)
… custody that should have been turned over to the State Comptroller as abandoned property. Key Recommendation … moneys deemed abandoned property are turned over to the State Comptroller in a timely manner. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Capital – 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/capitalCapital – 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/capitalOpinion 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-2005-6Reporting Resources
… Reporting Forms and Reference Materials Glossary What's New Holder Education webinar modules on demand - Coming …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resourcesClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of … Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key Recommendations … Review and amend the District’s point system as necessary to ensure it is consistent with GML. Ensure that firefighters …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mTown of Randolph – Justice Court Operations (2021M-76)
… Ensure that the clerk accurately updates action codes for all cases and enters disposition dates into the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… adequately monitor financial operations, with unexpended surplus funds increasing by more than $491,000 over the past six … develop procedures to ensure that the amount of unexpended surplus funds is reasonable and that budgets are realistic. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Greene County – Court and Trust Funds (2014M-294)
… Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. … $66,637 in funds that have not been turned over to the State Comptroller as abandoned property, even though the …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Get Help - Businesses and Governments
… 518-408-4672 Email: [email protected] Mail: Office of the State Comptroller 110 State Street Albany, NY 12236 …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsOpinion 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-92-17Opinion 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-88-70City 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-b24-6-6Cantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Depew, serving students from Erie, Genesee, and Niagara … 30, 2017, Cantalician reported approximately $2.23 million in reimbursable costs on its CFRs for two rate-based special … fiscal year ended June 30, 2017, we identified $358,254 in ineligible costs reported by Cantalician on its CFRs for …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualXVII.1 Overview – XVII. Lapsing Appropriations
… is accessible from the SFS home page after logging in with your SFS user ID and password. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overview