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City of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B7169 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9City of Yonkers – Budget Review (B17-6-11)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2017-18 and the related justification documents are in compliance … budget totals $1.15 billion. The budget includes operating and debt service funding of $590.7 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of LeRay – Justice Court (S9-14-5)
… 21,700 residents. The Town Board (Board), comprising a Supervisor and four Board members, is the governing body … collected 4,639 payments totaling approximately $443,900 in fines, surcharges and fees from January 1, 2012 through … Ensure that all receipts received are deposited intact and in a timely manner. Ensure that the Justices report and remit …
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)
… 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/2017/03/17/city-olean-budget-review-b17-1-3City of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently comprised of seven … provide. The fee for the services is 1 percent of total pupil revenue from the prior academic year. The total 2012-13 … final year. The fee structure, based on a percentage of per pupil revenue, does not appear to be reasonable, as the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Town of Sidney – Budget Review (B4-14-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … review, we found that revenue and expenditure projections in the proposed budget are reasonable. The Town’s projections …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Government-Wide Financial Data – 2023 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataContract Advisory No. 21
… Updating and Pre-Encumbering Contracts Converted During the EE1 Upgrade to SFS 9.2 and Correcting Off-Contract Payments Guidance: The Office of the State Comptroller, in conjunction with the Statewide … Updating and PreEncumbering Contracts Converted During the EE1 Upgrade to SFS 92 and Correcting OffContract Payments …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Opinion 89-26
… by "local elected officials and/or by local political party officials" of such financial information as is … those local elected officials and/or those local political party officials required to complete and file the annual … and "local officers and employees", each "local political party official" and each "candidate for local elected …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 88-52
… with respect to additional contracts with the same party during the remainder of the fiscal year. 2. …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 96-9
… bargaining agreement provides for signing incentive for highest ranking subordinate) PUBLIC OFFICERS AND EMPLOYEES -- … officer who is a member of a bargaining unit and is the highest ranking subordinate to the chief of police so as to … who is a member of a bargaining unit and who is the highest ranking subordinate to the chief. Section 207-m …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 92-32
… is given at least thirty days prior to the anticipated date of availability and shall be for fair and adequate …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-9
Whether the Florida Fire Department Volunteer Exempt Firemens Benevolent Association may expend foreign fire insurance tax moneys or the interest earned thereon for the purpose of providing college scholarships to high school seniors whose parents are members of the Association
https://www.osc.ny.gov/legal-opinions/opinion-93-9II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and … employer contributions, and changes in the net pension liability and related ratios. The government-wide financial … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOpinion 88-58
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … LAW, §6-c(8): An expenditure for the construction of a highway garage made from a capital reserve fund established … Since the town anticipates that the cost of construction in this instance will be less than $100,000, no referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND FIRST AID SQUADS -- Ambulance Service (no authority to impose … Whether the emergency rescue and first aid squad of a fire district fire department may impose …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Driver Responsibility Assessment Program
… Department to assess and collect a fee of $250 per year for three years on drivers convicted of alcohol- or drug-related traffic violations or who refuse a … test. The Law also mandates a fee of $100 per year for the first six points and $25 for each additional point, …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programReview of the American Academy of Pediatrics
… to validate a request for reimbursement with a third party. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsMedicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… payments to providers of more than $36 billion. The claims are processed and paid in weekly cycles, which averaged about …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021