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XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… item. The asset is used in the operation of the State's activities. The asset has a useful life of two years or … The asset arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureHicksville Water District – Competitive Quotations (2013M-233)
… in the Towns of Oyster Bay and Hempstead, in Nassau County. The District provides water to about 48,000 customers … our sample included five purchases made under a State or County contract, and five vendors in which the District took … a copy of the written quotes be attached to the payment voucher or purchase order, no quotes were attached to the …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233City of Yonkers – Budget Review (B21-6-8)
… impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … impact the City of Yonkers financial condition in the current and future years …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Capital – 2022 Financial Condition Report
… highways and bridges, but also facilities for education, government, health, housing, environmental conservation and recreation. Capital … to spending for the Metropolitan Transportation Authority. Housing, up by $252.9 million (78.5 percent). This category’s …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalRFP#0008 – Audit of OSC Internal Controls
… Request for Proposals Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from … public accounting firms to conduct an independent audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to provide services as further …
https://www.osc.ny.gov/procurement/rfp0008Opinion 93-11
… to be made under the installment purchase contract plus those outstanding, would exceed 40% of the political … to be made under the installment purchase contract plus those outstanding, together with the amount of …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 97-14
… is comprised of several companies, the members of each company, may determine to use foreign fire insurance tax … moneys of a fire department consisting of a single fire company must be used for the benefit of the department, as … that the foreign fire insurance tax moneys of a multi-company fire department must be turned over to the companies …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Kidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kidz Therapy Services PLLC (Kidz Therapy) on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit covered expenses claimed on Kidz Therapy’s CFR for fiscal year 2011-12 and certain expenses … To determine whether the costs reported by Kidz Therapy Services PLLC Kidz Therapy on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualOpinion 90-61
… districts) IMPROVEMENT DISTRICTS -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND … district); (authority to impose benefit assessments or user fees) TOWN LAW, §§202(3), 202-a(1): A town may assess …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-59
… it may not be used for purely private purposes (1988 Opns St Comp No. 88-41, p 81; 1983 Opns St Comp, No. 83-103, p 127; 23 Opns St Comp, 1967, p 762; 16 Opns St Comp, 1960, p 56). Article …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-42
Whether a city is liable for a fee for filing a list of properties affected by unpaid tax liens to be foreclosed by actions in rem pursuant to title 3 of article 11 of the Real Property Tax Law RPTL and whether a city housing authority is exempt from paying recording and filing fees generally
https://www.osc.ny.gov/legal-opinions/opinion-90-42XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… a Business Unit’s courier to pick up a vendor’s check for payment of goods and services at the Department of … Payment Options section of the voucher to ensure the check will not be combined with payments made by other Business … not use Handling Code “A” for the following reasons: To pay vendors on a routine basis. To obtain goods or services …
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)
… Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME … Programs (Report 2021-S-10 ). About the Program Homes and Community Renewal (HCR) is the State’s affordable housing … Housing Trust Fund Corporation Internal Controls Over and Maximization of Federal Funding for Community Development …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityCity of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… Training). Key Findings SHP Training was not provided to all employees and any elected officials. Of the 30 total individuals we tested (23 selected employees and all seven elected officials), two employees or 9 percent of … City excluded seasonal employees and new hires starting in June or after from SHP Training. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Public Equities
… Public Equity Program 1845 Walnut Street, Suite 800 Philadelphia, PA 19103 (215) 567-1100 www.xponance.com …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equityTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… not report the transfer of all property with exemptions to the County as required. Key Recommendations The Assessor … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Opinion 90-24
… (see, e.g., Town Law, §64[6]; Village Law, §1-102[5]; County Law, §215[2]). In prior opinions, this Office has …
https://www.osc.ny.gov/legal-opinions/opinion-90-24XII.6 Overview – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overview