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Opinion 2004-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Family Relationships … property from spouse of board member) GENERAL MUNICIPAL LAW §800(3): If real property owned by a town board member's …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Carthage Central School District - Financial Condition (2018M-93)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … limit. Adopt budgets with realistic revenue estimates and discontinue the practice of appropriating fund balance … officials generally agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-932018 Financial Condition Report – 2018 Financial Condition Report
… I am pleased to present the State of New York’s Financial Condition Report for the fiscal year ended March … This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and demographic information in an …
https://www.osc.ny.gov/reports/finance/2018-fcrPatchogue-Medford Union Free School District – Budget Review (B7-16-1)
… year are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued … PatchogueMedford Union Free School District Budget Review B7161 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Fabius-Pompey Central School District – Budget Review (B3-15-9)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Richfield Springs Central School District – Financial Condition (2014M-83)
… that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Chenango Valley Central School District – Budget Review (B4-15-8)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Village of Mayfield – Water and Sewer Operations (2017M-28)
… in Fulton County and has a population of approximately 800. The Village is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Beacon City School District – Budget Review (B6-14-10)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Town of Maine – Justice Court Operations (2016M-358)
… Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure … log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Little Falls City School District - Financial Condition Management (2019M-67)
… surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. The District has generated … were generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Beacon City School District – Budget Review (B6-13-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the proposed budget are reasonable. The District’s proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… the accumulated deficit in the District’s general fund as of December 31, 2007, December 31, 2008, and December … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1State Agencies Bulletin No. 343
… carriers: 322 NYSCOPBA Cancer Ins. 372 AFLAC NYSCOPBA Legal 374 NYSCOPBA Property/Cas Ins (LIB) 375 NYSCOPBA Short Term Disability 376 NYSCOPBA Term Life 377 NYSCOPBA Accidental Death 379 379 NYSCOPBA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitState Comptroller DiNapoli Releases Audits
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … Property Tax Exemption Administration (Franklin County) Of the 224 granted exemptions reviewed (approximately $6.2 … were incorrectly granted. One property owner did not meet the eligibility requirements to receive agricultural building …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0