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Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… 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/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… 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/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Lake Placid Central School District – Claims Auditing (2016M-84)
… claim against the District, other than those allowed under State Education Law, is paid prior to audit and approval by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84South Country Central School District – Procurement (2013M-91)
… million, funded primarily with real property taxes and State aid. Actual expenditures for the 2011-12 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Homeless Services Housing Needs Assessment
… 2022. About the Program Homeless shelters across the State provide various services to individuals and families, … a network of 625 transitional homeless shelters across the State. Each client who receives temporary housing in a … to Local Districts for sheltering homeless clients, State reimbursement costs have remained relatively constant …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentOpinion 92-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and equipment on private property pursuant to contract) STATE CONSTITUTION, ARTICLE VIII, §1; TOWN LAW, §64(2-a): A … with his private business. Article VIII, §1 of the State Constitution, inter alia , prohibits municipalities …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 2002-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … connection with evaluating appropriateness of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW §§1-102(5), … owners under these circumstances. Article VIII, §1 of the State Constitution prohibits municipalities from giving or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 91-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … be resolved initially at the local level. For example, you state that the councilman and the store owner reside together … General Municipal Law, §806). Further, the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 97-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … benevolent association is governed by a special act of the State Legislature and is authorized to receive direct payment …
https://www.osc.ny.gov/legal-opinions/opinion-97-4XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… along with wage information from PayServ will enable the State to accurately track costs, bill customers for those … payroll pools should be submitted to OSC Bureau of State Payroll Services as soon as possible to limit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … that Just Kids reports to SED on its annual CFRs. The State in turn reimburses the counties 59.5 percent of the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… to forensic laboratories within 10 days. The Division of State Police’s (Division) Crime Laboratory System (CLS) is … the Division and provides forensic analysis support to all State criminal justice agencies. Our initial audit report, …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followCity of Yonkers – Budget Review (B20-6-4)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … on nonrecurring revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… The Department of Health (Department) administers the State’s Medicaid program. Federal and State laws prohibit Medicaid payment of drugs for the … treatment is for that other use. In addition to drugs, State law prohibits Medicaid payment for procedures and …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedOpinion 91-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … collected by a town or village court shall be paid to the State Comptroller, and that "the additional one per centum of …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Opinion 95-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … funds to the agency to cover costs of such benefits. You state that an existing city urban renewal agency provides …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Operating Officer/Deputy Superintendent and then hiring a new District Superintendent, BOCES incurred total additional …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationTown of Butternuts – Accounting and Reporting (2016M-323)
… $181,500 of sales tax distributions and $150,400 of State transportation aid across differing and incorrect tax …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Cost-Saving Ideas: School District Auditing – Audit Committee
… "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter template) …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeExternal Peer Review Results
… External Peer Review Results In March 2016, the National State Auditors Association completed its external peer review …
https://www.osc.ny.gov/local-government/audits/external-peer-review-results