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Beacon City School District – Budget Review (B6-13-10)

… 2013-14 fiscal year are reasonable. Background The Beacon City School District, located in Dutchess County, issued debt … are no recommendations for this budget review. … Beacon City School District Budget Review B61310 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10

Town of East Hampton – Budget Review (B7-13-17)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17

Town of East Hampton – Budget Review (B7-14-18)

… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …

https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18

Town of East Hampton – Budget Review (B7-15-19)

… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …

https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19

Altona Fire District – Claims Auditing (2016M-162)

… was to examine the District's claims auditing process for the period January 1, 2015 through February 29, 2016. … the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $628,000. Key Findings Not all …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… expenditure projections in the District’s tentative budget for the 2013-14 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/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

Opinion 92-43

… discussed in the opinion. PUBLIC CONTRACTS -- Policies and Procedures (inclusion of purchases by town highway … Equipment (necessity to obtain prior town board approval for purchases of); (purchases governed by town board's … interests of the taxpayers of the political subdivision or district, to facilitate the acquisition of goods and services …

https://www.osc.ny.gov/legal-opinions/opinion-92-43

Opinion 93-25

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (lighting of private right-of-way) … or use. September 7, 1993 Michael Davidoff, Esq., Village Attorney Village of Bloomingburg … Whether the village may …

https://www.osc.ny.gov/legal-opinions/opinion-93-25

Opinion 92-7

… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … Association (use of tax moneys to pay debts incurred in the operation of a volunteer's business) WORDS AND PHRASES … foreign fire insurance tax moneys to pay debts incurred in the operation of volunteer firefighter's business if the …

https://www.osc.ny.gov/legal-opinions/opinion-92-7

Opinion 92-29

… of section 207-m to the deputy commissioner, it is clear from both the language of section 207-m quoted above and the …

https://www.osc.ny.gov/legal-opinions/opinion-92-29

Opinion 89-16

… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … or a portion of the tax to the fire department of which it is part. Prior to the enactment of the 1988 legislation, … act should be carefully reviewed to determine exactly what it provides. With respect to the expenditure of foreign fire …

https://www.osc.ny.gov/legal-opinions/opinion-89-16

Opinion 93-26

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the remainder of district costs by ad valorem assessment. You state that the town has formed an ambulance district and contracted with a not-for-profit corporation for the provision of personnel to …

https://www.osc.ny.gov/legal-opinions/opinion-93-26

Opinion 91-17

… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … the adoption of local laws on or after September 1, 1953, it is our opinion that a local government may not adopt a …

https://www.osc.ny.gov/legal-opinions/opinion-91-17

Opinion 88-72

… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Establishment (of town … a town sewer district within the county district. This is in reply to your inquiry regarding the formation of a town … a town sewer district that would connect with facilities in a nearby city. You ask whether it is permissible for the …

https://www.osc.ny.gov/legal-opinions/opinion-88-72

XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations

… Accounting Section representative by the published deadline. See Section 2.A. - NYKK0004 Appropriations Due To … completed by the Agency Financial Officer by the published deadline. Payment dates on ‘lapsing’ vouchers must be the … process should be transferred to SFS by the published deadline to ensure they are loaded into SFS prior to the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlines

IX.5.B Billing for Onboarding Agencies – IX. Federal Grants

… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project … and Customer Contracts under their own agency PCBU Use the Commitment Control in SFS to budget for Federal Grant … Are required to set up Funds Distribution to determine what charges will go through the Federal Billing Process (See …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agencies

Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)

… goods and services. Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School officials … did not: Establish adequate policies and procedures for credit cards resulting in the circumvention of purchasing … include provisions prohibiting discrimination, procedures for reporting violations or the Dignity Act Coordinator’s …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-all

County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)

… Purpose of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 … created to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining or …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loan