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Opinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- … §202(5), the cost of an extension to a town water district is charged against only properties within the extension. The …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 88-9
… of commissioners, the town board is required to cause a map and plan of the proposed improvement, together with an … by the State of New York (Town Law, §202-b[1]). When the map, plan and estimate have been completed, the town board …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 94-24
… If a town board adopts separate resolutions to purchase land for a town hall with current year tax revenues and to … a single board resolution authorizes both the purchase of land and the construction, all to be paid for with the … town board resolution to, among other things, "[p]urchase, lease, construct, alter or remodel a town hall, ... acquire …
https://www.osc.ny.gov/legal-opinions/opinion-94-24VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… received by an agency that do not need to be applied to a customer AR Item, such as miscellaneous receipts. The process … in error. Additional fields on the Payments tab include: Customer ID: A Customer ID is required when depositing receipts from public … received by an agency that do not need to be applied to a customer AR Item such as miscellaneous receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentState Agencies Bulletin No. 1971
… in this field matches the last 4 of the employee’s SSN. Phone: OSC does not specify what phone number the employee must provide. However, if the phone … (Main Menu>Payroll for North America>Employee Pay Data USA>Request Direct Deposit) . SECTION E: AUTHORIZATION …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for … Laws Rules Regulations …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlContract Advisory No. 22
… in the Statewide Financial System (SFS) Guidance: The Office of the State Comptroller (OSC) Bureau of Contracts … References: SFS Secure Job Aids: JAA-PO220-021 Viewing PO Information for Canceled and Closed POs – FYE JAA-PO220-034 Viewing PO Information for Canceled and Closed POs - Lapsing Guide to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemTown of Deerpark – Budget Review (B17-6-17)
… expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Westmoreland Central School District – State Transportation Aid (2017M-220)
… for the 2016-17 fiscal year totaled approximately $21.2 million. Key Findings District officials did not apply for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Town of Tonawanda – Recreation Fees (2017M-133)
… for, recorded accurately or deposited in a timely fashion. The Board did not ensure that an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133West Islip Union Free School District – Payroll (2016M-78)
… worked and printing and distributing payroll checks for all District employees with minimal management oversight. … duties so that one individual does not control all aspects of payroll transactions. If it is impractical to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78PUC Achieve Charter School – Board Oversight (2016M-316)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
Peru Central School District ExtraClassroom Activity Funds 2017M69
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Pembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the … fund balance in the annual budgets to avoid raising more real property taxes than necessary. Develop a written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… accordance with individual contracts and CBAs. Develop a procedure to ensure that employees do not approve their own …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Hammond Central School District – Payroll (2016M-398)
… did not authorize the stipends or salary amounts paid to 10 employees totaling over $80,000. Leave time and … records for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Middleburgh Central School District – Financial Condition (2013M-206)
… rely on using surplus funds to finance operations, and are close to depleting those funds. District officials did not update the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Bath Central School District – Reserves (2016M-401)
… The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2012 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Campbell-Savona Central School District – Budget Review (B2-16-6)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Town of Berkshire – Justice Court Operations (2016M-425)
… failed to appear in Court, and these outstanding tickets equate to approximately $33,000 in unearned revenues … a timely manner. Key Recommendations Pursue unpaid traffic tickets in a timely manner. Obtain training related to DMV …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425