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Opinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or sewer system. It has been consistently held in this State that a municipality may not submit a proposition to a … disposal or treatment facilities required by order of the State Departments of Health or Environmental Conservation …
https://www.osc.ny.gov/legal-opinions/opinion-88-70City of Yonkers – Budget Review (B24-6-6)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … revenue, such as appropriated fund balance, one-time State funding and sale of property, to finance its … assistance, police, real estate transfer tax, city and state mortgage tax, housing and buildings, parking violation …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Fire District No. 1 is a district corporation of the State, separate and distinct from the Towns of Clifton Park … The District’s LOSAP point system is not consistent with State General Municipal Law (GML). Some firefighters did not …
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)
… report - pdf ] Audit Objective Determine whether the Town of Randolph (Town) Town Justice (Justice) accurately … in an accurate and timely manner or that all disposed of (closed) cases were properly reported to appropriate State … Determine whether the Town of Randolph Town Town Justice Justice accurately recorded …
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)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management and fuel procurement practices for the period of January 1, … The purpose of our audit was to assess the Towns financial …
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)
… $66,637 in funds that have not been turned over to the State Comptroller as abandoned property, even though the … that all moneys deemed abandoned property are paid to the State Comptroller in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Get Help - Businesses and Governments
… Assessment Roll Verification Filing System Constitutional Tax Limit Filing System Justice Court Reporting System PARIS … Authorities Reporting Information System) Real Property Tax Cap Filing System Tax Data Verification Filing System Phone: 1-866-321-8503 , …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … calculated adequately documented and allowable under the State Education Departments SED guidelines including the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… non-profit special education provider located in Roosevelt, serving students from 28 school districts … June 30, 2018, CPN reported approximately $3.8 million in reimbursable costs on its CFRs for two rate-based special … June 30, 2018, among other issues, we identified $159,069 in ineligible costs reported by CPN on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualOverview – XI. Procurement and Contract Management
… lessen the time it takes for the Office of the State Comptroller (OSC) to audit and approve competitive … lessen the time it takes for the Office of the State Comptroller OSC to audit and approve competitive …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids First Evaluation & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were … period from July 2014 through June 2015. About the Program Kids First is an SED-approved, for-profit special education …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the Wayne County Chapter of NYSARC, … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … guidelines, including the Reimbursable Cost Manual RCM) and the Consolidated Fiscal Reporting and Claiming Manual …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … calculated adequately documented and allowable under the State Education Departments guidelines including the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … tuition to LRI using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the … program and sufficiently documented pursuant to the State Education Departments SED Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … to Adirondack using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the … program and sufficiently documented pursuant to the State Education …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualOpinion 2002-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … within its boundaries any navigable water of this State may establish, by petition (Town Law §190 et seq .) or … There is, however, nothing in section 198, or any other State statute, that would authorize a town board to acquire …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… audit was to examine selected Company financial operations for the period January 1, 2011, through May 31, 2012. … station that is near completion. The Company’s revenue for the 2011 fiscal year totaled approximately $41,500 and … Key Findings The Company did not adequately plan for the construction of the new fire station. Because the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialCity of Cohoes – Purchasing (2014M-192)
… purchases were not competitively bid or purchased from State contracts as per General Municipal Law, and others did … policy annually and include guidance about the use of State and County contracts. Ensure that City officials and …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Fire District is a district corporation of the State, distinct and separate from the Town of Williamson, … has not adopted an investment policy, which is required by State General Municipal Law. The Board does not review …
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-2014m