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Opinion 88-60
… §§1-102(1); 4-412: An agreement to operate a facility at a park which is termed a license or concession, but which, in … the common law restriction against alienation of park property without specific legislative authority. GENERAL … or "concession" to operate a facility at a village park would constitute a lease of park property. You also ask …
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)
… not appropriate District expenditures, such as clambake tickets, volunteer incentive gifts, meals and travel expenses … appropriate and acceptable practices regarding the use of computer resources. Develop budgets based on realistic …
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)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … County of Rockland Budget Review B61521 …
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
… those checks within one year of issuance will receive a State Check Outreach letter advising them to negotiate the check or request a replacement check from the issuing Agency. These letters … process for Comptroller’s Refund Account checks can be located in Chapter XII Section 9.G – Reissuing or …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
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)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2016-17 and the related justification … operating and debt service funding of $570.3 million for the Yonkers Public Schools and $546.1 million for the …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Higher Education – 2023 Financial Condition Report
… Enrollment In academic year 2022-23, New York State public and private higher education institutions enrolled 777,838 full-time and 334,247 part-time students. Full-time equivalent (FTE) … in 2022-23 by almost 17 percent compared to 2018-19 and by 19.5 percent compared to 2013- 14. Private sector FTE …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationCollege of Optometry – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These employees incurred over $100,000 in travel expenses during the three year period ending March …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesState Comptroller Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsTown of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … Board members. During 2012, the Court collected $324,790 in fines and surcharges. Key Findings The Justice was absent … performed, records reviewed, and the results of the audit in the Board minutes. …
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)
… EO 95, issued March 11, 2013, established an Open Data Website ( Open Data ) for the collection and public dissemination of … those headed by individuals appointed by the Executive). Open Data should provide ongoing “single-stop” access to …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataState Comptroller DiNapoli Releases School District Audits
… did not maximize interest earnings for the district. In addition, officials did not formally solicit interest rate … was not adequately approved, supported and documented. In addition, a staff person received overtime pay that was … appropriations, exceeding the 4 percent statutory limit. In addition, district officials did not develop a …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Town of Bangor – Board Oversight (2012M-193)
… The Board gave both Officers approval to open and maintain bank accounts for cash collections and disbursements for … and employees that are in compliance with laws and regulations. Town officers and employees should remit all … collections were received. Maintain custody of all Town bank accounts. Conduct a thorough and deliberate audit of the …
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)
… 31, 2011. Background The Town of Ballston is located in Saratoga County and has a population of approximately … year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon reviewing the general ledger … of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, the Town recorded a fund …
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
… purchase orders. Jamestown Board of Public Utilities – Energy Efficiency and Recycling Programs (Chautauqua County) Although the board annually adopted energy program guidelines establishing rates and eligibility … were accurately processed. Twenty-six applications for energy rebates totaling $127,000 did not have sufficient …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Medgar Evers College – Controls Over Bank Accounts
… for more than 269,000 degree-credit students and 247,000 adult, continuing, and professional education students. MEC …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsSupplemental Payments to Executive Employees
… salaries totaling about $21.6 million) almost $4.6 million in supplemental payments. The supplemental payments ranged … per recipient for the three years ended December 31, 2014. In general, the supplemental payments corresponded to work … none of the employees submitted both Goal and Achievements in all three years. Further, WCHCC officials could not …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employees