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Opinion 92-51
… for Expenses (spouses' expenses - spouse of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An industrial … private. You ask whether an industrial development agency (IDA) may reimburse members of the IDA or the executive …
https://www.osc.ny.gov/legal-opinions/opinion-92-51DiNapoli Issues Report on Public-Private Partnerships
… provisions if New York broadens the authority of the state to enter into public-private partnership (P3) projects or … in the country. “New York’s aging infrastructure needs to be rebuilt and repaired but the state’s ability to pay for this important work is limited,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsOpinion 91-12
… COMPANY -- Powers and Duties (retention of moneys derived from fund raising activities) GENERAL MUNICIPAL LAW, §204-a: … used for lawful purposes of the fire company (1973 Opns St Comp No. 73-1137, unreported). We note that a volunteer fire … in accordance with General Municipal Law, §204-a(8)(a), is required to give written notification to the village board of …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Center Moriches Free Public Library , Town of Harmony , … for the cash receipts process. Town of Harmony – Justice Court (Chautauqua County) Auditors found no material …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Walton Fire District – Financial Operations (2017M-238)
… whether the Board provided adequate oversight of the District’s financial operations for the period January 1, 2016 through June 30, 2017. Background The Walton Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were not … completes and submits the annual financial report with OSC in a timely manner each year. Ensure that the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Town of Salem – Financial Management (2015M-295)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through June 30, 2015. Background The Town of Salem is located in Washington County and has a population of approximately … consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually available to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295State Agencies Bulletin No. 1044
… agencies that the pensionable overtime earnings limit for calendar year 2011 is $15,450.00 Affected Employees … January 1st. OSC Actions Once processing is complete for the final 2010 paycheck (Administration checks dated … the pensionable overtime earnings limit of $15,450.00 for 2011. Agency Actions Agencies should ensure that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1044-tier-5-pensionable-overtime-earnings-limit-calendar-year-2011-employeesSaratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls … production and distribution facilities for the benefit of the municipal and commercial customers. The Authority is …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357IX.12.M Journal Vouchers – IX. Federal Grants
… agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersRandolph Central School District - Financial Management (2019M-232)
… fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Medina Central School District - Reserve Funds (2019M-165)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Village of Schuylerville – Procurement (2014M-228)
… services as required by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that … accordance with statute. Provide guidance relating to the best value method as an alternative for awarding purchase …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Prattsburgh Central School District – Tax Collection (2016M-122)
… Prattsburgh Central School District (District) is located in the Towns of Prattsburgh, Pulteney, Urbana and Wheeler in Steuben County and the Towns of Italy and Jerusalem in Yates County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Glen Central School District is located in the Towns of Dix, Hector, Orange, Reading and Tyrone in Schuyler County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mFayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… 31, 2015. Background The Fayetteville-Manlius Central School District is located in the Towns of Manlius, DeWitt … as a result of this audit. … FayettevilleManlius Central School District Claims Audit Process 2016M196 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mOperational Advisory No. 36
… using any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget … to reflect the proper classification and treatment in the Statewide Financial System. Account 55203 will not be available in SFY 2024-25 , and account code 55220 should be used for …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesRFP#24-07 – Professional Auditing Services for New York State’s Annual Financial Statements and eMedNY
… in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link: …
https://www.osc.ny.gov/procurement/rfp24-07DiNapoli Statement on Governor's Veto of Transparency Legislation
… sponsors, Senator Cooney and Assemblywoman Solages, to keep pushing for it and keep taxpayers informed about …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationState Agencies Bulletin No. 2352
… The purpose of this bulletin is to notify agencies of the 2025 pensionable overtime earnings limit for Tier 6 TRS … ending September 30 of the previous year. Effective Dates: Effective in Administration paychecks beginning July 2, 2025, and Institution paychecks beginning July 10, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2352-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2025-employees