Search
East Moriches Union Free School District -- Budget Review (B17-7-4)
… independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The East Moriches … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Opinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. … undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28City of Long Beach – Budget Review (B18-7-5)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed 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/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management system for the … through real property taxes, State aid, and fees charged to residents. Key Findings Due to the poor condition of the City’s financial records and …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Opinion 2002-5
… rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition … monies held in) -- Deposits and Investments (of monies in capital reserve fund) REAL PROPERTY -- Purchases (of … to be funded by real property tax and to be paid into a capital reserve fund for the purpose of accumulating monies …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 91-24
… and the manner in which the outside users may be charged for that service. You indicate that, some years ago, a trunk … or village or with one or more corporations or individuals for the joint disposal of sewage, and the expense of such … of a county sewer district, is authorized to contract "... for the collection, conveyance, treatment or disposal of …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 99-16
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Defense and … -- Terms and Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties … superseded to the extent it may be inconsistent. This is in response to your inquiry concerning the propriety of an …
https://www.osc.ny.gov/legal-opinions/opinion-99-16XIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… and association with a customer contract. NYF_AGY_PC_PROJ_UPLOAD Project Spreadsheet Upload Provides the user with access to upload project spreadsheet data into SFS None …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesXII.5 Overview – XII. Expenditures
… to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning with the … documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with the exception of payments … enter information onto SFS and maintain all documentation in support of the payment in accordance with the record …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewTown of Wawarsing - Recreation Department Records (2019M-20)
… not maintain adequate documentation to determine if summer camp fees were accurate. Recreation reports to the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Putnam County Industrial Development Agency – Management Practices (2013M-257)
… Development Agency’s (PCIDA) management practices for the period January 1, 2012 to May 3, 2013. Background The … Key Findings In 1996, the PCIDA Board established criteria for approving projects, and for evaluating and recapturing benefits from projects that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… and reported and that Company moneys are safeguarded for the period June 1, 2011 through October 21, 2013. … Corporation (Company). The Company provides services for the Village of Warsaw in Wyoming County and fire … checks being issued. Not all Company funds were accounted for or in the custody of the Treasurer as required by the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialGeddes Town Clerk Charged in $30K Swindle
… continues to be a zealous watchdog for taxpayers and of public money and I look forward to working with him in the … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2019/04/geddes-town-clerk-charged-30k-swindleAccounts Payable Advisory No. 28
… Subject : Certifying Controls over the Agency’s Payment Process Reference : Guide to Financial … Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of … - Expense Report Certification Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationCity of Troy – Budget Review (B5-13-20)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Accounts Payable Advisory No. 30
… of this advisory is to inform Business Units of: the account codes for claims, awards, judgments and settlement … to each account code in this category, including the new interest account code. Please note that these account …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… of Labor (DOL) determines who qualifies for benefits and individual employers fund their own programs. Review … yourself: Take the account balance at the beginning of the year, adding to it all the timely normal tax contributions … fiscal crisis and possible layoffs may want to build up an account balance. Otherwise, it risks having to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsDiNapoli Op-Ed in Times Union
… And New York has a history of misusing borrowing to pay for short-term needs while a backlog of long-term … excluded from the cap. In addition, debt was permitted for non-capital purposes, and maturities up to fifty years were allowed for Metropolitan Transportation Authority bonds. These …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the responsibility, under Section 112 of the State Finance Law, for the pre-audit of certain State contracts. This …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewDiNapoli Announces State Contract and Payment Actions for April 2015
… than 1.3 million payments worth more than $5.7 billion in April. His office also rejected 99 contracts and related … office averaged six days for contract reviews in April and two days to audit payments. DiNapoli releases … Approved Department of Agriculture & Markets $8.9 million in Agriculture and Farmland Protection Grants including $2.9 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015