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City of Olean – Budget Review (B1-16-2)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for … of issues related to fund balance appropriation and contingency appropriations. The City appropriated $680,000 of … potential salary increases within department line items or restore the contingency appropriation to previously …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2City of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background … City of Long Beach Budget Review B7169 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9City of Yonkers – Budget Review (B17-6-11)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … City of Yonkers Budget Review B17611 …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of LeRay – Justice Court (S9-14-5)
… collected 4,639 payments totaling approximately $443,900 in fines, surcharges and fees from January 1, 2012 through … Ensure that all receipts received are deposited intact and in a timely manner. Ensure that the Justices report and remit … Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5City of Olean – Budget Review (B17-1-3)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3City of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable, and … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Town of Sidney – Budget Review (B4-14-19)
… in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Sidney, located … expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. Local Finance Law requires … to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Government-Wide Financial Data – 2023 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … see the Statistical Section of the Annual Comprehensive Financial Report (ACFR) (Net Position by Component, Changes … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataContract Advisory No. 21
… to be updated per Bureau of Contracts Contract Advisory 21 . Any contracts which have not been made available for use …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Opinion 89-60
… prospective purchasers of homes within the town. Article 18 of the General Municipal Law (§800 et seq .) contains the … §801), and none of the exceptions contained in Article 18 are applicable (see General Municipal Law, §802). Any … willfully and knowingly violates the provisions of article 18 may be guilty of a misdemeanor (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 89-26
… by local political party officials" of such financial information as is determined necessary; or (ii) resolving to … it is not a "political subdivision". July 12, 1989 Joseph R. Attonito, Esq., Attorney at Law Selden Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 88-52
Whether the abovementioned individuals all of whom are paid by the county are required to comply with the disclosure requirements of General Municipal Law 803 prior to the sale
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 88-67
… It is also anticipated that the salary to be drawn by him will be paid to him personally, and not to the law … where its exercise might appear to be tainted by self-interest or partiality. June 20, 1988 John E. …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 2000-20
… dues in a volunteer firefighters museum. According to the information accompanying your inquiry, the museum is a … Volunteer Firefighters' Benefit Law §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In furtherance of these purposes, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… the schedules that describe: The basis for the condition measurement and the measurement scale used to assess and report condition; The … statements are prepared using the economic resources measurement focus and the accrual basis of accounting, as are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… Objective To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party … To determine if Medicaid made inappropriate feeforservice payments to pharmacies on behalf of recipients who had thirdparty …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthSUNY Bulletin No. SU-225
… Purpose To explain the OSC and agency procedures for the use of the Leap Year Salary … Effective 09/01/15, pay period 12L, checks dated 09/23/15 OSC Actions Job Data After payroll processing for Pay Period 12L is complete, OSC will automatically insert a row on the Job Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calOpinion 88-58
… for type of improvement) STREETS AND HIGHWAYS -- Highway Garage (referendum requirement) HIGHWAY LAW, §142(5); GENERAL … §6-c(8): An expenditure for the construction of a highway garage made from a capital reserve fund established for the … a capital reserve fund for the construction of a highway garage. You have indicated that the reserve fund was …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 92-45
… AID SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties (imposition of fee for ambulance service) GENERAL MUNICIPAL LAW, §209-b(4): A fee may not be imposed for the services of an emergency … aid squad of a fire district fire department may impose a fee on certain persons to whom they provide service …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Driver Responsibility Assessment Program
… of Motor Vehicles: Oversight and Collection of Snowmobile Registration Fees (2011-S-54) Department of Motor Vehicles: …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-program