Search
Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the corresponding financial … transfers, rather than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million … CD fund to other Town funds. Maintain adequate records to account for loans made from UDAG repayment money to enable …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Harpursville Central School District - Financial Condition (2018M-120)
… 1, 2016 – April 24, 2018 We extended our audit period back to July 1, 2013 to analyze financial trends. Audit Objective Determine … through 2015-16, the District adopted budgets that planned to use $1.6 million of general fund balance and certain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Updated and expanded CMIA regulations were promulgated effective June … programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing … $50,000. That is, refund transactions of less than $50,000 for a single federal program will no longer be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsIX.7.J Final Reports – IX. Federal Grants
… Most federal agencies require the submission of reports, either programmatic, financial, or both. Since the … … Most federal agencies require the submission of reports either programmatic financial or both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsOpinion 91-32
… Sawyer Motor Inns, Inc. v County of Chemung , 39 AD2d 4, 6, 331 NYS2d 154, 156, affd 32 NY2d 775, 344 NYS2d 958; see … justice have been charged" [citations omitted] (98 AD2d at 11, 470 NYS2d at 183-184). Based on this analysis, we do not … 326; 51 NY Jur 2d, Eminent Domain, §464, p 679). August 15, 1991 Diane E. Tucker, Esq., Chief Deputy County Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-91-32State Contract and Payment Actions in August
… to the state. Cumulatively through August for calendar year 2021, the Comptroller’s office has approved 11,062 …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-augustOptional Retirement Plan for County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-p and 603(l))
… and Local Retirement System (Return to Top) … Information for members about An Optional Retirement Plan for County Sheriffs Undersheriffs Deputy Sheriffs and …
https://www.osc.ny.gov/retirement/publications/optional-retirement-plan-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersCity of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management … 1, 2010, through February 29, 2012. Background The City of Mechanicville is located in Saratoga County and has …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Opinion 94-28
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-94-28XIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… access to the basic elements needed to create a project in an ‘Open’ status, maintain projects and the relationship … contracts. This user will be able to create a project in an ‘Open’ status allowing configuration of funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
AppropriationsSegregations can NOT lapse with a negative balance where expenditures have exceeded the budget amount
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsTown of Wawarsing - Recreation Department Records (2019M-20)
… report - pdf] Audit Objective Determine whether the Recreation Director maintained timely, complete and accurate … reports to allow the Board to properly manage the Town’s Recreation finances. Key Findings Recreation records were …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20XII.5 Overview – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for preparing and …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewOpinion 2002-5
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 91-24
… served, volumes of sewage disposed of or the benefits received by each contracting party. This Office has …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to residents … Warsaw and Middlebury. The Company is operated in accordance with its by-laws which stipulate that an … being issued. Not all Company funds were accounted for or in the custody of the Treasurer as required by the by-laws; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialCUNY Bulletin No. CU-390
… December 17, 2009 Background The Uniform Allowance Payment is authorized pursuant to a City University of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-390-cuny-december-2009-uniform-allowancePutnam County Industrial Development Agency – Management Practices (2013M-257)
… when they do not. Officials also do not obtain sales tax exemption or capital investment amounts annually, and … factors such as jobs created or retained, sales tax exemptions and capital investment. Perform and document … as they agreed to in their applications. Compare the sales tax exemptions and capital investments business owners are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementAccounts Payable Advisory No. 30
… should see the Guide to Financial Operations, Chapter IV, Section 4.C for detailed descriptions of the payments … described in the Guide to Financial Operations, Chapter IV, Section 4.C . Depending on the nature of the legal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsAccounts Payable Advisory No. 28
… Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head of an … to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient … Internal Control Summary and Certification. Section 110 of New York State Finance Law requires the head of the agency …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certification