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City of Yonkers – Budget Review (B17-6-11)
… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of LeRay – Justice Court (S9-14-5)
… has not reported and remitted $7,542 to the Office of the State Comptroller Justice Court Fund (JCF); outstanding bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5City of Olean – Budget Review (B17-1-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City's general, … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3City of Long Beach – Budget Review (B17-7-9)
… their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Opinion 89-43
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district … the office of fire district treasurer from an elective to an appointive office pursuant to the procedures set forth …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-73City of Amsterdam – Budget Review (B25-5-5)
… Chapter 531 requires the City to submit to the State Comptroller, starting with the fiscal year during which …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Opinion 92-32
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Purchase (of historically significant … to the town on an installment basis, secured by a purchase-money mortgage. You inquire about the propriety of the use of … for town purposes and also authorizes the sale of town real property pursuant to board resolution, subject to …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 96-9
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … chief of police so as to entitle the chief to an increase in salary depends on the intent of the parties to the … Consistent with this policy, we believe that the meaning and intent of the collective bargaining agreement …
https://www.osc.ny.gov/legal-opinions/opinion-96-9II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… basic financial statements report aggregate data for the State, distinguishing between the governmental activities and … as actual inflows, outflows, and balances stated on the State’s budgetary basis. Infrastructure asset information … current fiscal period. Tax revenues are recorded by the State as taxpayers earn income (personal income, general …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOpinion 88-52
… with respect to additional contracts with the same party during the remainder of the fiscal year. 2. …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 93-9
… discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (disposition of interest on …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 89-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability to fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
To determine the extent of implementation of the four recommendations made in our initial audit report Medicaid Payments for Pharmacy Claims Joia Pharmacy and a Related Prescriber Report 2013S4
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Report 2016-S-6 ). …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… at a discount and distributes the vaccines to state health departments and certain local and territorial …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesCity of Olean – Budget Review (B18-1-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2017. Background The City of Olean, located in Cattaraugus County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1City of Lockport -- Budget Review (B18-1-10)
… independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 of the Laws of 2014, as amended … appropriate any fund balance as a financing source in the 2019 general, water, sewer, or refuse fund budgets and … evidence that they prepared cash flow estimates for 2019, which would have allowed the City to determine if …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10City of Amsterdam – Budget Review (B23-5-4)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation … The proposed budget allocates appropriations for personal services, contractual expenditures and employee benefits … directly related to its operations. Consider the potential financial impact in the event that any of the CBAs are …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Opinion 92-45
Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain persons to whom they provide service
https://www.osc.ny.gov/legal-opinions/opinion-92-45