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State Agencies Bulletin No. 1623
… 2018 maximum salary limit for members of ORP and VDC in Tier 6. Background In accordance with Section 415 of the Internal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1623-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedOpinion 2000-10
… opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with Urban … the outstanding indebtedness and loan obligations, you ask how the proceeds from the sale must be applied in light of … Municipal Law §6-l has been amended since the effective date of chapter 41, none of the amendments are relevant to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Opinion 98-17
… 13). Further, the town has other close relationships with the housing authority. For example, the town board …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Opinion 97-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … statutory prohibition on an individual becoming a member of a fire company and a member of a volunteer ambulance corps …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Opinion 95-30
… 1723-a of the Education Law, which governed investments by school districts, was silent as to the investment of the moneys of a school district public library. In addressing the authority … library was an agency of the sponsoring municipality or school district and could invest only in the types of …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 95-26
… may expend foreign fire insurance tax moneys to rent a meeting room if the purpose of the meeting relates to the … own facilities are inadequate. If the Association does not have adequate storage capacity for the retention of … Association and used as the fire department's headquarters when the fire department would repay the Association for the …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Accounts Payable Advisory No. 5
… 12345678 05/22/2015 ). This will help ensure Pitney Bowes credits the payment to the correct account. It will also …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageTown of Webb - Ski Collections (2018M-188)
… Town officials adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and ski area officials have not developed policies or …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188State Comptroller DiNapoli Releases Municipal & School Audits
… government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Western - Supervisor’s Records and Reports (2022M-184)
… bonding for a capital project. In addition, the highway fund owes the general fund $41,540, and bank reconciliation … the required annual update document (AUD) with New York State Office of the State Comptroller. As of August 11, 2022 the unfiled AUDs …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… BOCES’ capital asset records were not complete or accurate to ensure that assets were accounted for and protected from … with our recommendations and indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Town of Baldwin – Claims Auditing (2023M-113)
… complete report – pdf] Audit Objective Determine whether the Town of Baldwin (Town) Board (Board) properly audited and approved claims prior to payment. Key Findings The Board did not always properly audit claims before … documentation, we were unable to determine and the Board was unable to support it approved claims before …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. East Aurora Union Free School District – Procurement (Erie County) The board … inhibiting effective financial management. Garrison Union Free School District – Information Technology (IT) (Putnam …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… while the village had over $1.1 million in surplus funds available at the end of 2022-23 to use toward … As a result, the board approved the use of taxpayer funds without having support to show funds were being expended for legitimate village purposes and …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 88-17
Concerning 34 Opns St Comp 1978 p 154 with regard to the dedication of park land in a subdivision
https://www.osc.ny.gov/legal-opinions/opinion-88-17Town of Stafford – Capital Projects (2024M-17)
… report – pdf] Audit Objective Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and … to manage the capital projects, the Board was not aware of project overruns, cash flow issues or financing source … the Board created a taxpayer equity issue when a portion of the costs to construct water districts was paid for by …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Employer Graded Rate Contribution Calculation
… Program Legislative Session 2017-2018: Signed into law on June 27, 2017 as Chapter 48 of the Laws of 2017 – A.2384 (Abbate) / S.4759 (Golden) – …
https://www.osc.ny.gov/legislation/employer-graded-rate-contribution-calculationState Comptroller DiNapoli Releases Municipal & School Audits
… officials did not properly manage the district’s fund balance and reserves. As a result, the district levied more … total of $47 million and appropriated $22 million of fund balance that was not needed or used. Officials also adopted … $78 million. Stamford Central School District – Fund Balance Management (Delaware County) The board and district …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School & Municipal Audits
… 15 tournaments and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the … government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-audits