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Opinion 90-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … issued in accordance with the Constitution and laws of the State and are valid and legally binding obligations of the … by the governing board of the municipality unless a state or local law provides for the delegation of that …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Constitutional Amendment on Debt
… to acts of terrorism, a limit on the total amount of state-funded debt, and the refunding of state debts. Memo Bill Text Status … Concurrent resolution of …
https://www.osc.ny.gov/legislation/constitutional-amendment-debtOpinion 92-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … only on customers serviced within the district. You state that the police district encompasses more than 90% of the county's populace. You further state that the police department of the police district plans …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subdivisions on private roads open to public traffic. You state that there are residential subdivisions in the town … and Traffic Law is applicable and uniform throughout the State, and prohibits municipalities from enacting conflicting …
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 … by a one-to-six family residence located within the state which receives money from a mortgagor for the purpose … banking corporation licensed to do business in this state; national banking association; federal savings bank or …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Putnam County Industrial Development Agency – Management Practices (2013M-257)
… in its 2012 annual report submitted to the Office of the State Comptroller. Key Findings In 1996, the PCIDA Board … or accurately report this information to the Office of the State Comptroller. Key Recommendations Develop specific …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, and is … the required annual financial report with the Office of State Comptroller. Key Recommendations Adopt a procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Operational Advisory No. 2
… be deleted throughout the fiscal year by the Bureau of State Expenditures based on the last modified date on the … be cleaned up throughout the Fiscal Year by the Bureau of State Accounting Operations according to the following rules: …
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
… invoice numbers. See Section 9.D – Refunds Owed to the State of this Chapter, for additional information on credit … the wrong purchase order, please contact the Bureau of State Expenditures’ Customer Service Help Desk at (518) …
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)
… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers … revenue of $67.1 million, such as fund balance, one-time State funding and sale of property, to balance its budget. …
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"
… nonexchange transactions (for example federal or state programs which local governments are mandated to … be used in preparing your annual financial report to the State Comptroller. Statement No. 33 changes revenue …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsIX.12.Q Annual ALN (Assistance Listing Number) Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… Reporting and Oil Spill Remediation will contact certain state agencies to confirm that disbursements for all Federal … from this confirmation process will be reviewed by the State’s auditor/consultant engaged to conduct the State's …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsOpinion 90-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … no longer serves its drainage function. In addition, you state that the pond has become a breeding place for insects … must be read in conjunction with Article VIII, §1 of the State Constitution which prohibits municipalities from giving …
https://www.osc.ny.gov/legal-opinions/opinion-90-4XII.6 Unique Payment Situations – XII. Expenditures
… policies and processes required by the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6-unique-payment-situationsXI-A.8 Payment Tolerances – XI-A. Purchasing
… section is to advise Business Units that the Office of the State Comptroller (OSC) approved the use of select payment … tolerances should be made to the Director of the Bureau of State Expenditures at [email protected] . The Business Unit … section is to advise Business Units that the Office of the State Comptroller approved the use of select payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesXVII.1 Overview – XVII. Lapsing Appropriations
… to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. Agencies are responsible for ensuring that … to lapse pursuant to Sections 40 99d and 99e of the State Finance Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … calculated adequately documented and allowable under the State Education Departments SED guidelines including the …
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
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … NYSARC Rockland using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the … program and sufficiently documented pursuant to the State Education Departments RCM and the CFR Manual …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualThe 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.pdf