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Opinion 96-10
… 425 NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Connetquot Central School District - Financial Management (2019M-180)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the … balance by $12.3 million (20 percent) from June 30, 2017 to June 30, 2019. However, its unassigned fund balance … limit. Key Recommendations Review the District’s plan to continue reducing its surplus of unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced the arrest of Dennis Snow, the treasurer of the LeRoy Fire Department in …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsVillage of Maybrook – Financial Condition (2020M-54)
… complete report - pdf ] Audit Objective Determine whether the Board and Village officials appropriately managed the … balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating … adequate fund balance is available before appropriating it to finance operations. Develop and adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Opinion 88-67
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL MUNICIPAL LAW, §800(3); VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-67NYSLRS Ordinary Death Benefit
… DiNapoli's Legislative Program Legislative Session 2023-2024: NYSLRS Ordinary Death Benefit – A.10570/S.9812-A …
https://www.osc.ny.gov/legislation/nyslrs-ordinary-death-benefitCUNY Bulletin No. CU-298
… titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the memorandum from Carmelo Batista Jr. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentCity of Long Beach - Financial Condition (2019M-133)
… complete report - pdf] Audit Objective Determine whether the Council and City officials adequately managed the City’s … decreased 68 percent from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned … and used another $2.1 million of fund balance in 2017-18 to finance recurring expenditures, increasing the general …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Southern Cayuga Central School District – Financial Condition (2020M-77)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the … appropriations and the amount of fund balance needed to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of Westford - Financial Operations Oversight (2018M-196)
… the processing of the Town’s financial transactions. As a result, the Town incurred $14,541 in excess costs. The Board … did not maintain accurate financial records and as a result, did not provide the Board with the necessary …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196CUNY Bulletin No. CU-292
… Purpose To provide agencies with information for the manual processing of the raise. Affected Employees … hourly grade 600 employees in Bargaining Unit TI with a title of Theatre Technician, Theatre Technician (hourly), … the following requests: For all raise rows, request a Pay Change with the Action/Reason code of Pay Rate Chg/CFS (Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-292-cuny-salary-increases-employees-international-allianceOpinion 88-69
… service with which the town, in which the village is located, also contracts. You ask whether a village may … for the purpose of providing prehospital emergency medical treatment or transporting sick or injured persons found … Therefore, since section 122-b authorizes both towns and villages to contract for ambulance services, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for non-existing debt payments and reserve transfers that … on the most current and accurate information available for revenues and expenditures to ensure the water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Waterloo Central School District - Financial Condition Management (2019M-137)
… adequately managed the District’s financial condition. Key Findings District officials: Consistently adopted budgets … 30, 2018, that were potentially overfunded or unnecessary. Key Recommendations The Board and District officials should: … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Brasher Falls Central School District – Financial Condition (2019M-158)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the … complies with the statutory limit and use surplus funds to fund one-time expenditures or needed reserves, pay off … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158DiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… County’s Court Arraignment Procedure before Judge Marsha Williams. She is due back in court on March 22nd. The charges …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-fees2024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… 2024 Year In Review FISCAL RESPONSIBILITY STEWARDSHIP … TRANSPARENCY Download PDF Watch Video … A look back at some of the major accomplishments of the Office of the New York State Comptroller in 2024 …
https://www.osc.ny.gov/reports/2024-year-in-reviewOpinion 95-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (procedure for … engaged by the county, and the possible recovery in civil action of payments improperly made. The board may … and employing other reasonable methods of inquiry. This is in reply to your letter in which you state that the county …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Town of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… SFS for various purposes, including internal audits and certifying the internal controls over the payment process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptroller