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Opinion 89-50
… was intended to curb raids on the public purse for the benefit of favored individuals or enterprises ( Teacher's … prohibits the expenditure of municipal moneys for the benefit of private parties unless it is in furtherance of a … that inaction could lead to harm; (3) some form of direct contact between the municipality's agents and the injured …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 88-64
Whether either General Municipal Law Article 5G 119m et seq or Public Housing Law 99 authorizes a municipal housing authority to provide health and dental benefits to its employees by participating in a selfinsured plan operated jointly by the city
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 92-20
… held on county fairgrounds during the running of the fair, even if the property upon which the fair is held is not owned by the agricultural corporation which runs the fair. You ask whether a town may impose a license fee on concerts … Law, §1409[e]). Among other things, these corporations are empowered to hold annual fairs and exhibitions …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Terms of Service
… Individual User represents that he/she (i) is of legal age and capacity to form a binding contract and is not a …
https://www.osc.ny.gov/online-services/terms-serviceNassau County – Contract Approval Process (2012M-192)
… for essential and needed services so that vendors can provide those services at the earliest possible time. … streamlining the approval process so that contracts can be approved more timely. …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192State Comptroller DiNapoli Releases School Audits
… his office completed audits of North Warren Central School District , Plainedge Union Free School District and the Tapestry Charter School . In an era of limited resources and increased … his office completed audits of North Warren Central School District Plainedge Union Free School District and the …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… manage the District’s financial affairs. The District has no internal controls over credit cards. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259City of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… period July 1, 2011, to January 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by the … Ramapo Central School District Fund Balance and Employee …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… 30, 2016. Background The Newark Central School District is located in the Village of Newark and includes the Town of … and Phelps in Ontario County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingGouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … balance appropriated in the general fund not being used to finance operations. The District’s reported unrestricted … not develop a formal multiyear financial or capital plan to help identify developing revenue and expenditure trends …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Lyndonville Central School District – Financial Condition (2016M-143)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through February 24, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled $13.3 million. Key … District could not provide evidence of a documented plan for the future use of the capital reserves. There is no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … financial plan, which would allow District officials to identify developing revenue and expenditure trends, set … and take appropriate action, in accordance with statute, to remedy reserves with excess funds. Adopt a reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Hyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … a tax certiorari reserve fund are appropriately used, and do not exceed the amounts reasonably deemed necessary to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … office completed audits of the Claryville Fire District , Town of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Interunit Budget Transfer is the budget entry component that is used to move budget authority between two or more Business … visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with … Interunit Budget Transfer is the budget entry component that is used to move budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… governed by an elected Board of Trustees which comprises a Mayor, who is the chief executive officer, and two Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Purpose of Audit The purpose of our audit was to examine the Authority’s process for compensation-related payments to the Executive Director for the period January 1, 2010, to … Falls Housing Authority CompensationRelated Payments to the Executive Director 2012M199 …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, … January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in Orange County and has a … City of Middletown Selected Financial Operations and Information …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56College at Purchase – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State. These employees incurred over $100,000 in travel …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expenses