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Town of LeRay – Justice Court (S9-14-5)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, 2014. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the … Ensure that bank reconciliations are being completed for all Court bank accounts when monthly bank statements 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)
… 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 whether the City took appropriate action to implement or … the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the … office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 88-73
… FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); … a suburban town may not establish a capital reserve fund for improvement district purposes. This is in reply to your … the establishment of capital reserve funds shall not apply to: "Capital improvements to be constructed, …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Government-Wide Financial Data – 2023 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows of … can only be used to pay for the operations of a particular function or segment; and Capital grants and contributions, …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataTown of LaGrange – Selected Financial Activities (2013M-107)
… $10 million and $10.1 million, respectively. The Town has two Justices; each Justice has a clerk to assist them. The … payroll. Town officials cannot identify which of the two justice clerks performed a transaction because their …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107City of Amsterdam – Budget Review (B25-5-5)
… an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Opinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … which operates under a charter granted by the State Board of Regents and is open to the public without …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 89-26
… by "municipal officers and employees" and, in the case of a county, city, town of village, which is designed to … those municipal officers and employees and, in the case of a county, city, town or village, those local elected … 812 do not apply to the municipality because, as in the case of a fire district, it is not a "political subdivision". …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 89-60
… Disclosure is not required under section 803 in the case of an interest in a contract which is not prohibited … conflict of interest or violation of section 805-a in this case, the town's codes of ethics should be examined to …
https://www.osc.ny.gov/legal-opinions/opinion-89-60II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… activities of the primary government and component units. In addition, information is provided for each major fund of … actually expensed for each of the past five fiscal years. In addition, disclosures should accompany the schedules that … approach; and Factors that significantly affect trends in the information reported in the required schedules. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOpinion 88-52
… with the same party during the remainder of the fiscal year. 2. Notwithstanding the provisions of subdivision one of …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 88-67
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the mayor does not have an "interest" in the employment contract within the meaning of General Municipal Law, §800(3) … Municipal Law, §806). We also note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… ). Background Pharmacies that are enrolled in the Medicaid program dispense prescription drugs to Medicaid … of the providers’ future participation in the Medicaid program. Key Finding Department officials made progress in …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followCity of Olean – Budget Review (B18-1-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … reasonable, and whether the City took appropriate action on our recommendations in the budget review letter issued in …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1City of Lockport -- Budget Review (B18-1-10)
… as a financing source in the 2019 general, water, sewer, or refuse fund budgets and unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Opinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Driver Responsibility Assessment Program
… Purpose To determine whether the Department of Motor Vehicles … (Department) has accurately assessed and attempted to collect all Driver Responsibility Assessment Program fees …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programMedicaid Program – Claims Processing Activity April 1, 2020 Through September 30, 2020
… and certain claims going back to April 7, 2015. About the Program The Department administers the State’s Medicaid program. The Department’s eMedNY computer system processes … removed three of the providers from the Medicaid program, and the remaining ten providers entered into federal …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-claims-processing-activity-april-1-2020-through-september-30-2020