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Opinion 2002-6
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (whether … for designation as a seasonal limited use highway, in and of itself, does not trigger any requirement under … at the request of adjacent property owners. This is in response to your inquiry with regard to the designation of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 95-28
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured … LOCAL LAWS -- Municipal Funds (authorizing investment in vehicle not listed in General Municipal Law, §11) -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Purpose of Audit The purpose of our audit was to review the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. Background The Rensselaer City School … who provides training on extra-classroom activity funds to other school districts; however, this training has not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… Department personnel responsible for monitoring contracts (Managers) must ensure that all services are provided in … sufficient documentation. The Departments are required by New York State Social Services Law (Law) to use … contract monitoring policies and procedures. Department Managers at four of the six counties audited (Chemung, …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… adequate oversight of the Library’s financial operations for the period July 1, 2011 through April 30, 2013. … elected by the Elmont Union Free School District voters. For the 2012-13 fiscal year, the Library’s budgeted … and pay vendors before submitting claims to the Board for audit and approval. The Treasurer does not have access to …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Bangor – Board Oversight (2012M-193)
… Purpose of Audit The purpose of our audit was to review the internal controls over selected Town operations for the period January 1, 2011, to May 31, 2012. Background The Town of Bangor is located in … Officer. The Board did not require the Officers to remit the fees they collected to the Town. Instead, it …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193CUNY Bulletin No. CU-735
… Purpose The purpose of this bulletin is to inform CUNY agencies of the additional bargaining units being added for the NYS Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsCommunity College Safety Reporting (2015-MS-2)
… to current students and employees by October 1 of each year. Additionally, colleges must maintain and make publicly …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2New Suffolk Common School District – Selected Financial Operations (2013M-197)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial operations for the … funds within the allowed legal limits. Develop a plan to budget for moneys needed that does not increase the tax levy to a rate that is higher than necessary. Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mNew York State Comptroller DiNapoli Statement on MTA Finances
… New York State Comptroller Thomas P. DiNapoli issued the following … balance even amid weakness in real estate transaction taxes, a concern my office raised last year. “The plan also … will go towards servicing debt, even as it has pushed out payments to manage its fiscal challenges. Ultimately, the …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2011, to December 31, 2012. Background The Town of Wethersfield is located in Wyoming County. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Operational Advisory No. 8
… or more and do not negotiate those checks within one year of issuance will receive a State Check Outreach letter … letters have been sent annually for the preceding calendar year. Beginning February 2025, payees will receive the … requests to replace or cancel checks throughout the year rather than once a year. The new process will spread out …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… may be entitled to only a portion of the NYS M&IE per diem rate. In these cases, the traveler may be reimbursed up to 80 … rounded to the nearest whole dollar. Please refer to the “Reimbursement Allowances” section of the State of New York … of Travel” per diem rates. October 1, 2024 – September 30, 2025 Meals and Incidental Expenses Total Continental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau County. The District, which provides refuse …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mLocust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … and a Treasurer. The District supplies drinking water to 7,500 customers in the Hamlet of Locust Valley, the … in fund balance each year which was not fully needed to finance District operations. As a result, only a fraction …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional … that provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North Valley … or detailed Board resolutions for these professionals to establish the services to be provided or the basis for …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Hampton Bays Union Free School District – Claims Processing (2013M-333)
… The Hampton Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. Even though … Ensure that purchase orders are prepared and approved in advance of any purchase and limit the use of confirming …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333State Comptroller DiNapoli Releases Audits
… Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) Homes and Community Renewal (HCR) receives … for Durable Medical Equipment Rentals (Follow-Up) (2024-F-18) Medicaid recipients receive necessary durable … Accessibility for People With Disabilities (Follow-Up) (2024-F-13) Title II of the 1990 Americans with Disabilities …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… for receiving and maintaining custody of all Company funds. The Treasurer did not prepare a budget or cash flow … minutes. Receive and maintain custody of all Company funds. Develop a budget or cash flow document to guide annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialState Agencies Bulletin No. 1597
… Purpose To request verification of the agency return address that … NPAY529 (Agency’s Address Listing). If the agency address is correct, no further action is needed. If the agency address is not correct, agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1597-verification-agency-return-address-employee-form-w-2s-wage-and-tax