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Opinion 90-24
… board may not, pursuant to Local Finance Law, §56.00, delegate to the chief fiscal officer of the municipality the … §56.00(a) authorizes a finance board of a municipality to delegate the authority to hire bond attorneys to the chief … to authorize contracts, by resolution, when authorized to do so by statute (1987 Opns St Comp 87-43, p 66). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Constitutional Amendment on Debt
… state-funded debt, and the refunding of state debts. Memo Bill Text Status … Concurrent resolution of the Senate and …
https://www.osc.ny.gov/legislation/constitutional-amendment-debtOpinion 92-36
… in order to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less … et seq .) authorizes a county to institute an enhanced 911 (E911) system pilot project to be installed only within … findings and declaration of intent, is confusion arising from the existence of numerous telephone numbers for …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-19
… ZONING AND PLANNING -- Subdivisions (authority of town to regulate traffic on private roads in residential … LAW, §278; VEHICLE AND TRAFFIC LAW, §§1100, 1660, 1660-a, 1662-a: A town may not, pursuant to Vehicle and Traffic … in Vehicle and Traffic Law, §1662-a, establish town speed limits within residential subdivisions on private roads …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow … Tax Law which states, in part, the following: "1. .... Where a tax is paid by a mortgagee which is subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure … of cash disbursed from the District’s building reserve account. For example, the Board did not review or approve any … checking account; it allowed the Treasurer to generate, sign and disburse checks with little to no oversight. While …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Putnam County Industrial Development Agency – Management Practices (2013M-257)
… the Putnam County Industrial Development Agency’s (PCIDA) management practices for the period January 1, 2012 to May 3, … or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementOperational Advisory No. 2
… the fiscal year by the Bureau of State Expenditures based on the last modified date on the voucher. This is an effort to clean up vouchers prior … from April 1 to March 31, which are unapproved and remain on the system, will be deleted by March 31, 2014. Adjustment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units related to the … order, please contact the Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or by email addressed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderCity of Yonkers – Budget Review (B20-6-6)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … transactions (for example federal or state programs which local governments are mandated to perform). Voluntary …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsThe Metropolitan Transportation Authority: Safety, Reliability and Frequency
In the wake of the pandemic the MTA experienced significant ridership loss from which it has yet to recover. The Office of the State Comptroller (OSC) has noted the MTA’s revenue composition is unlikely to return to pre-pandemic norms over the financial plan period.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2023.pdfCompliance With Executive Order 95 (Open Data) (2019-S-65) 180-Day Response
To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) is complying with Executive Order 95, including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and useful.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s65-response.pdfOpinion 90-4
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … BONDS AND NOTES -- Permissible Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- … part thereof located therein, the work may be done wholly at the expense of the village or of the owners of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-4IX.12.Q Annual ALN (Assistance Listing Number) Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… of the SFY, the OSC Bureau of Financial Reporting and Oil Spill Remediation will contact certain state agencies to … of the SFY the OSC Bureau of Financial Reporting and Oil Spill Remediation will contact certain state agencies to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Field of Dreams, Inc. (FOD) on its … and Claiming Manual (CFR Manual). The audit covered the costs submitted by FOD to SED on its CFRs for the fiscal year … rates are based on financial information, including costs that FOD reports to SED on its annual CFR. To be …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) … the fiscal year ended June 30, 2019. About the Program AFI is a not-for-profit special education provider located in …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualOverview – XI. Procurement and Contract Management
… for approval. In addition, Section 6.B - Quick Contracting–Construction of this Chapter provides specific guidance on the Quick procurement process for Construction contracts. 1 Agencies are reminded that, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit … with the RCM requirements. For the fiscal year ended June 30, 2017, ARC Wayne reported approximately $3 million in reimbursable costs on its CFR for the Preschool …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on LRI’s CFRs for the 2 fiscal years ended June 30, 2021. About the Program LRI is … is authorized by SED to provide Preschool Special Class (2.5 hours per day) and Preschool Integrated Special Class … expenses that were not sufficiently documented, including shipping and postage expenses and travel expenses. Key …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manual