Search
Opinion 95-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Financial Management Practices
… necessary steps to promptly meet applicable Federal and State dam safety requirements. Other Related Audits/Reports …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesCity of Yonkers – Budget Review (B17-6-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the … of 3.4 percent. Key Findings The 2017-18 budget relies on nonrecurring revenue, such as fund balance, to balance its …
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)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, 2014. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the … Ensure that bank reconciliations are being completed for all Court bank accounts when monthly bank statements are …
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)
… 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/city/2017/03/17/city-olean-budget-review-b17-1-3City of Long Beach – Budget Review (B17-7-9)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable, and whether the City took appropriate action to implement or … the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the … office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 88-73
… FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); … a suburban town may not establish a capital reserve fund for improvement district purposes. This is in reply to your … the establishment of capital reserve funds shall not apply to: "Capital improvements to be constructed, …
https://www.osc.ny.gov/legal-opinions/opinion-88-73City of Amsterdam – Budget Review (B25-5-5)
… an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Opinion 92-32
… significant property for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, … reconvey the depot, for fair and adequate consideration, to an historical society for restoration and preservation. …
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 … Law, §207-m when collective bargaining agreement provides for signing incentive for highest ranking subordinate) PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-96-9II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… activities of the primary government and component units. In addition, information is provided for each major fund of … actually expensed for each of the past five fiscal years. In addition, disclosures should accompany the schedules that … approach; and Factors that significantly affect trends in the information reported in the required schedules. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOpinion 88-52
… with the same party during the remainder of the fiscal year. 2. Notwithstanding the provisions of subdivision one of …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 93-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … association has been created by special act of the State Legislature and is authorized to receive direct payment …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 89-26
… by "municipal officers and employees" and, in the case of a county, city, town of village, which is designed to … those municipal officers and employees and, in the case of a county, city, town or village, those local elected … 812 do not apply to the municipality because, as in the case of a fire district, it is not a "political subdivision". …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… ). Background Pharmacies that are enrolled in the Medicaid program dispense prescription drugs to Medicaid … of the providers’ future participation in the Medicaid program. Key Finding Department officials made progress in …
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 program requires drug manufacturers to pay rebates to state Medicaid programs for prescription drugs dispensed to …
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
… vaccines to eligible children younger than 19 years of age whose parents or guardians may not be able to afford …
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 … reasonable, and whether the City took appropriate action on our recommendations in the budget review letter issued in …
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)
… as a financing source in the 2019 general, water, sewer, or refuse fund budgets and unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10