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Opinion 89-63
… it is a litigant in Supreme Court, a County Court, the Civil Court of the City of New York or the City Courts outside of the City of New York. Generally, … Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22; Civil Practice Law and Rules, §§8017; 8019[d]). Section 52(1) …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-13
… 103. It provides as follows: Surplus and second-hand supplies, material or equipment may be purchased without …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 91-61
… alternatives to incarceration service plan) EXECUTIVE LAW, §261; GENERAL MUNICIPAL LAW, §99-m: The 1% fee on bail deposits imposed by General Municipal Law, §99-m, which is to be used to fund an approved county … one per cent 1 fee on bail imposed under General Municipal Law in those counties which do not have an approved …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Oversight of Drug Disposal
… regulations, including environmentally sound methods, not all Providers were compliant with their own policies and, in …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … in the proposed budget were reasonable. However, based on the 2017-18 proposed budget, the village will have … of its taxing authority. The village's ability to rely on real property taxes as an increased revenue source in the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionIX.9.A Transfer Authorizations – IX. Federal Grants
… grant funds. These costs include, but are not limited to: Personal services; Department operations; and Employee fringe …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsFiling the Resolution – Reporting Elected and Appointed Officials
… You can use Retirement Online to electronically file the information that is listed … Resolution instead of mailing the paper form to NYSLRS. By submitting the information through Retirement Online , … are certifying the electronically transmitted data is a true and correct statement for each member reported. To …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionAccounts Payable Advisory No. 67
… of State Finance Law Article 11-A, Interest Payments on Certain Amounts Owed by the State, to the extent necessary … using the MIR Adjustment Date field. For more information on adjusting the MIR date, please refer to Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestOperational Advisory No. 24
… Guidance : In preparation for Fiscal Year End 2025-26 the Office of the State Comptroller (OSC) has updated the Guide to … it contains updated and/or new information on topics such as payroll, uncashed checks, journal vouchers/entries, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesTown of Niagara – Justice Court (2015M-218)
… did not request the suspension of driver’s licenses by the State Department of Motor Vehicles of individuals who had …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… evaluate the Board’s oversight role of the Water District for the period March 14, 2012 through October 6, 2015. … costs. The Board did not ensure that adopted water rates would be sufficient to cover the cost of District … rates to ensure that rates are assessed in a fair and equitable fashion and revenues will sufficiently cover …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of Brunswick – Justice Court (2017M-285)
… Court transactions were accounted for accurately and in a timely manner, deposits were made intact and in a timely manner and disbursements were reviewed and … July 1, 2017. Background The Town of Brunswick is located in Rensselaer County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Village of Milford – Board Oversight (2018M-25)
… adequate oversight of the Clerk-Treasurer’s duties for the period June 1, 2016 through October 16, 2017. … three-member Village Board. Budgeted appropriations for the 2017-18 fiscal year total $407,115. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Hartford Central School District – Cafeteria Collections (2018M-10)
… recorded and deposited intact and in a timely manner for the period July 1, 2016 through November 30, 2017. … has approximately 440 students. Cafeteria collections for the 2016-17 fiscal year totaled $56,558. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Cairo-Durham Central School District – Information Technology (2017M-246)
… Purpose of Audit The purpose of our audit was to determine whether District officials … safeguarded information technology (IT) assets for the period July 1, 2015 through June 27, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Clinton Central School District – Payroll (2017M-252)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … Clinton Central School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252St. Regis Falls Central School District – Fund Balance (2016M-141)
… Finding Unassigned fund balance has exceeded the 4 percent legal limit, ranging from 20.1 percent to 27.8 percent during …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Newark Valley Central School District – Financial Management (2016M
… Purpose of Audit The purpose of our audit was to examine District officials’ … by 2018-19. Key Recommendations Use long-term projections as a financial planning tool to make informed decisions to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mScarsdale Union Free School District – Information Technology (2016M-252)
… The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, which operates seven … $148 million. Key Finding Our audit disclosed areas in need of improvement concerning IT controls. Because of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252