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Accounts Payable Advisory No. 68
This section provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office of General Services centralized contracts
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… to determine whether District officials managed the school lunch fund’s financial condition for the period July 1, 2014 … and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in Otsego County. The District operates … with Milford Central School District to manage its school lunch operations. Budgeted appropriations for the school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionCuba-Rushford Central School District – Financial Management (2015M-125)
… fund balance annually exceeded statutory limits. Reserves are overfunded by approximately $3.2 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125XVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use of professional judgment to assess the quantitative and … to the Agency Financial Reporting Package, no omissions of fact shall be made on the basis of immateriality. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityXV.13 Federal Funds – Payments – XV. End of Year
… the State to be reimbursed for payments made from federal funds by the end of the fiscal year, vouchers and journal … the State to be reimbursed for payments made from federal funds by the end of the fiscal year vouchers and journal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsXIII.10.B Refunds Owed to the State by an Employee - Using an Employee Check – XIII. Employee Expense Reimbursement
… This section is currently under development. Guide to Financial Operations REV. 08/09/2019 … This section is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkOpinion 94-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … district) LOCAL LAWS -- Improvement Districts (authority of county to chargeback salaries to district) SEWER DISTRICTS …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Accounts Payable Advisory No. 39
… documentation should be submitted to the Bureau of State Expenditures. … Submitting vouchers to OSC for Eminent …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsData Breach
… within 24 hours following the discovery of a data breach or receiving notice of a data breach or network security breach, the chief information officer or, where appropriate, the chief information security officer …
https://www.osc.ny.gov/legislation/data-breachOpinion 92-34
… any other sentence, fine or penalty otherwise permitted or required, in the amount of five dollars. No provision is made … course, does not relieve the person obligated for payment from the consequences of failure to pay the total amount …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Opinion 92-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … MUNICIPAL LAW, §99-l: When a town or village justice court reports the mass dismissal of numerous pending cases … to receive a fee under this section for each individual case. You have asked if towns and villages are entitled to …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 2002-10
… historical property within the town and provide for the upkeep and repair of such property. You ask whether a … purposes of article 5-K to mean "any building, structure, district, area, site or object, including the underground and … Law §162, authorizing the conveyance to a town of real property held for burial purposes by an unincorporated …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a privately-owned, family cemetery that constitutes …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Oversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community … Supervision (Department) has established adequate controls to effectively monitor and ensure accountability over …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesOpinion 90-64
… This opinion represents the views of the Office of the State Comptroller at the time … 32). Based upon these cases, we have stated that referenda which are neither permitted nor required by statute are improper …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 94-10
… or more villages within or outside the town could agree to form a joint townwide-village commission on human rights. …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 94-5
… of the town, it does not, in our view, provide authority for the publication of articles by individual members of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-5City of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately 3,400. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64