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City of Olean – Budget Review (B1-13-2)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… the Fire Chief and a former Board member using Department funds. The Board and membership did not review bank statement … … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsDiNapoli: School District Tax Levy Cap Below 2 Percent
… for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data released … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentVillage of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether Village officials ensured … 1, 2012 through January 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Kendall – Justice Court (2013M-130)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Penn Yan – Water Operations (2013M-104)
… municipal billing calculations are equitable. Budget for funds which are anticipated to be needed for future capital projects and place the funds in a lawfully established reserve fund … Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Middleburgh – Fiscal Operations (2013M-10)
… of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. … payment. Ensure that proper controls and oversight are in place, especially when one person performs all aspects of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Lewiston – Purchasing (2013M-45)
… the general fund and $.9 million for the water and sewer funds combined. Key Findings We tested 36 claims totaling …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Town of Mohawk – Records and Reports (2013M-113)
… Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, 2012. Background The Town … to properly document assets, liabilities, fund balances, results of operations, or prepare accurate reports that would …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Rockland County – Budget Review (B21-6-12)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… activity for the period June 1, 2006, to October 12, 2012. Background The Village of Depew is located in the Towns …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29DiNapoli: School District Tax Levy Cap at 2%
… in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also … services efficiently as they face the difficult task of managing costs that continue to rise.” The 2% allowable …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentOpinion 99-9
… the opinion. CITIES -- Powers and Duties (authority to pay for continuing legal education tuition for city attorney) MUNICIPAL FUNDS -- Appropriations and … expenses - continuing legal education tuition for municipal attorney) PUBLIC OFFICERS AND EMPLOYEES -- …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 90-36
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-56
… to your inquiry, the commissioner is paid a fixed salary by the firm and does not receive commissions. This …
https://www.osc.ny.gov/legal-opinions/opinion-88-56XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… are mandatory and must be populated on the header level of expense reports in the Statewide Financial System (SFS) … the employee traveled. Zip/Postal Enter the five digit zip code of the destination location for the travel event. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsOpinion 88-53
… firefighters for working scheduled vacations pursuant to a collective bargaining agreement is not includable in the calculation of one year final average salary. You ask whether compensation paid to police officers or … preceding the date of such employee's retirement, exclusive of any lump sum payments for sick leave, or …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 92-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Corp. , 203 Misc 649, 123 NYS2d 642, (City Court, City of New York, 1952), the court stated that: These six subdivisions …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 89-1
… The governing board of each county, city, town, village, school district, and of each fire district or other district corporation and of each civil or …
https://www.osc.ny.gov/legal-opinions/opinion-89-1State Agencies Bulletin No. 1109
… processing of the LLS payment and to provide instructions for payments not processed automatically. Background Chapter … for Longevity Lump Sum payments effective April 2011 in the amount of $1,250 or $2,500 based on the eligibility … eligible employees with an increment code of 1976 – 2006 in Bargaining Units 06, 46, 66, and 79 Effective Date(s) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1109-april-2011-management-confidential-mc-longevity-lump-sum-payments-lls