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Opinion 90-59
… of the town highways and bridges and must keep them free from obstructions caused by snow (Highway Law, §140[1], …
https://www.osc.ny.gov/legal-opinions/opinion-90-59XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… and Related Postal Services ) of this Chapter. Conference registration when the check must accompany registration documents Court orders when the check must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… plan required to be submitted and approved by HUD before it could begin spending HOME-ARP funds. We further found that …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityXII.6 Unique Payment Situations – XII. Expenditures
… This section provides Business Units with guidance on how to process certain payment situations where the type of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6-unique-payment-situationsXI-A.8 Payment Tolerances – XI-A. Purchasing
… (tolerances) in the Statewide Financial System (SFS) for preferred source, centralized contract, and discretionary … required Business Unit staff to create a change order for the PO to correct the voucher match exception. As a … in SFS without having to process as many PO change orders for variances that result in small dollar match exceptions. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesXVII.1 Overview – XVII. Lapsing Appropriations
… to Sections 40, 99-d and 99-e of the State Finance Law. Agencies are responsible for ensuring that all … transactions affecting lapsing appropriations are posted in SFS prior to the lapse date as no further payments or … after the lapse date. For additional instruction on this topic, visit job aid "Lapsing Action by Transaction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… CFRs for two rate-based special education programs that it operated: Preschool Special Class – over 2.5 hours per day …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by NYSARC, Inc. - … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … ended June 30, 2021. About the Program NYSARC Rockland is a not-for-profit special education provider located in Valley …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Washingtonville Central School District – Financial Condition (2017M-129)
… The Washingtonville Central School District is located in the Town of Blooming Grove and includes the Village of … of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an elected … The Board’s adopted budgets overestimated appropriations in the 2012-13 through 2015-16 fiscal years, and appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… to determine whether District officials properly accounted for extra-classroom activity (ECA) fund collections and disbursements for the period July 1, 2015 through March 31, 2017. … has approximately 1,170 students. Budgeted appropriations for the 2016-17 fiscal year totaled $23.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mYorktown Central School District – Procurement and Claims Processing (2017M-177)
… determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were appropriate and adequately documented for the period July 1, 2015 through March 31, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mWappingers Central School District – Professional Services (2022M-88)
… School District (District) officials sought competition for the procurement of professional services in accordance … million during the audit period. Last sought competition for the architect and attorney in 2012 and 2015, … providers’ contracts is conducted to determine the need for new RFPs. Except as specified in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Town of Groton – Highway Department Asset Accountability (2022M-117)
… for Department assets. Officials did not maintain an up-to-date inventory, perform periodic physical inventories, obtain … Key Recommendations Update the capital asset policy to include procedures for controls over assets costing less …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Edmeston Central School District – School Lunch Operations (2015M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students were nutritious and prepared economically for the … Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Opinion 90-24
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … 62.00 and 63.00 of this chapter, and any other powers or duties pertaining or incidental to the sale and issuance of obligations. …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Constitutional Amendment on Debt
Concurrent resolution of the Senate and Assembly proposing amendments to article 7 of the constitution in relation to authorization of debt to respond to acts
https://www.osc.ny.gov/legislation/constitutional-amendment-debtOpinion 92-36
… only within the geographical confines of a police district within that county and to collect a surcharge only on customers serviced within the district. You state that the police district encompasses more than 90% of the county's populace. …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-19
… regulations. Section 1660 is a general enabling statute for towns, and details numerous traffic regulating actions a … street until such time as it has been formally offered for cession to the public and formally accepted as a public … or alternatively until it has been condemned by the town for use as a public street". Town Law, §278(1) provides that …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 88-65
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee therefor. This is in … by a one-to-six family residence located within the state which receives money from a mortgagor for the purpose …
https://www.osc.ny.gov/legal-opinions/opinion-88-65