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Opinion 88-60
… to operate a facility at a park which is termed a license or concession, but which, in substance, constitutes a … legislative authority. GENERAL MUNICIPAL LAW, §103: A true license or concession arrangement, which does not involve a … ask under what circumstances an agreement designated as a "license" or "concession" to operate a facility at a village …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 98-14
… Law, §10[1][ii][d][3], this grant of authority generally does not extend to town finances as provided in article 8 of …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Endwell Fire District – Controls Over Financial Operations (2013M-277)
… aid. The payroll vendor has access to a District bank account with a significant amount of District cash. While …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277County of Rockland – Budget Review (B6-15-21)
… includes estimated revenues of $4 million from the sale of property, which is non-recurring revenue. However, the sale of the property may not be finalized by the end of the 2016 fiscal … by $500,000. The County’s proposed 2015 budget exceeds the tax levy limit. Key Recommendations Develop and implement a …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21CUNY Bulletin No. CU-570
… prevent employees from making excess 403 (b) deferrals in 2017, OSC will insert a new effective-dated row for … maximum contribution amount submitted by CUNY for 2017 in the Goal Amount field. A beginning contribution balance of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-570-modification-cuny-tax-deferred-annuity-plan-tdaOperational Advisory No. 8
… will result in Agencies receiving requests to replace or cancel checks throughout the year rather than once a year. … that Agencies reissue any checks due to recipients or cancel any inappropriate payments upon returned letter from …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … by adding specific language specifying who is responsible for approving bills for payment and reviewing the treasurer’s … CPS program improvement plans to reduce recurrence rates of child abuse and neglect. For access to state and …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationCity of Yonkers – Budget Review (B6-16-11)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … City of Yonkers Budget Review B61611 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Higher Education – 2023 Financial Condition Report
… from the prior year. The State has a higher proportion of private college attendance than most states, or 45 percent compared to 22 percent of students nationwide in Spring 2023, according to the … Costs and Financial Assistance Average costs of tuition and fees for full-time, in-state students for the …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationCollege of Optometry – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a Statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesState Comptroller Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Auditors conducted reviews of … documentation of soliciting competition. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsTown of Seneca Falls – Justice Court (2013M-89)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population … Town of Seneca Falls Justice Court 2013M89 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Compliance With Executive Order 95 (Open Data)
… Objective To determine whether the Olympic Regional Development Authority (ORDA) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of … To determine whether the Olympic Regional Development …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataState Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits have been issued. Broadalbin-Perth Central School … P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Town of Bangor – Board Oversight (2012M-193)
… to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately 2,220 residents. The … Supervisor and four council members. The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period … over the billing and collection of water user charges. While our testing only identified concerns over the lack of …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Binghamton , Jamestown Board of Public Utilities , Liverpool Public Library , Monroe … P DiNapoli today announced his office completed audits of the Town of Binghamton Jamestown Board of Public Utilities …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Medgar Evers College – Controls Over Bank Accounts
… whether the City University of New York’s (CUNY) Central Office (Central) officials adequately assured that all Medgar … UC by completing a “Bank Account Notification Form.” The Office of the UC notifies the college within five business … whether the City University of New Yorks CUNY Central Office Central officials adequately assured that all Medgar …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsSupplemental Payments to Executive Employees
… 2012 through January 15, 2016, and focused on payments to senior management employees for their performance during calendar years 2012 through 2014. Background Westchester … (totaling about $1.9 million) were paid to members of “senior management,” which WCHCC defined as titles such as …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employees