Search
Opinion 91-28
… St Comp, 1951, p 262; 4 Opns St Comp, 1948, p 258, 280). A transfer of profits from the water fund may be made either … made during a fiscal year, surplus is available for transfer only to the extent that the total of all revenues of …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use … appearance that the District’s unrestricted fund balance was within the legal limit, whereas in fact it exceeded that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits were issued. Downsville Fire District – Procurement and … County) The board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved prior to payment. None of the 18 purchases of …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PLANNING -- Planning Board (members must be U.S. citizens) TOWN LAW, §§23, 271; PUBLIC OFFICERS LAW, §3; ELECTION LAW, … who otherwise qualifies for office but is not a citizen of the United States may serve as a member of the town …
https://www.osc.ny.gov/legal-opinions/opinion-89-46DiNapoli Releases Bond Calendar for First Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major public … and reofferings as follows: $1.40 billion scheduled for January, $600 million of which is for new money purposes and $800 million of which is for …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … 2012 budgeted operating expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168State Comptroller DiNapoli Releases Municipal Audits
… than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years reviewed, the board …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… contractors. Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, … Village of Village of the Branch Internal Controls Over Financial Operations 2013M43 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Comptroller DiNapoli Releases School Audits
… in encumbrances and improperly reserving $7.7 million for debt service. Eastport-South Manor Central School … also found officials did not have written agreements for four professional service providers who were paid … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Pawling Central School District – Selected Financial Activities (2012M-185)
… Purpose of Audit The purpose of our audit was to examine selected District financial activities for the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185DiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… “It was a stellar year for us. The Fund grew in value to a historic high of $176.2 billion," DiNapoli said. “The strength of the domestic equity market, coupled with strong private equity and real … The Fund’s diversified asset allocation continued to help generate strong positive returns. The financial markets …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionJustice Court Fund: Advisories
… September [pdf] - 2020 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2019 … October [pdf] - 2019 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2017 … September [pdf] - 2017 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2015 …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesState Police Bulletin No. SP-214
… of OSC’s automatic processing of the 2020 State Police Holiday Bonus Payment and to provide agency instructions for payments not processed … will be processed in a separate check in Administration Pay Period 17L/18C, paychecks dated 12/09/2020. There is no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-214-2020-state-police-holiday-bonus-paymentState Police Bulletin No. SP-224
… of OSC’s automatic processing of the 2021 State Police Holiday Bonus Payment and to provide agency instructions for payments not processed … will be processed in a separate check in Administration Pay Period 17L/18C, paychecks dated 12/08/2021. There is no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-224-2021-state-police-holiday-bonus-paymentState Comptroller DiNapoli Releases Municipal & School Audits
… capital asset inventory records. The superintendent was responsible for maintaining these records but was unfamiliar with the requirements of, and did not comply … audit as required by state law. Because of this, the board was unable to monitor the town’s overall finances or conduct …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Ogdensburg - Payroll Processing – (2014M-207)
… was to review internal controls over payroll processing for the period January 1, 2013 through March 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of … clerk’s work. The Council should ensure that a City official who is independent of the payroll process reviews …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207CUNY Bulletin No. CU-299
… also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits Office Background The Health … Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending Conversion Program. … Code: Enter HBB. Amount: Enter the amount designated by the Buy Out Waiver Listing. Note : The maximum payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-299-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-279
… also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits Office Background The Health … Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending Conversion Program. … Code: Enter HBB. Amount: Enter the amount designated by the Buy Out Waiver Listing. Note : The maximum payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-279-cuny-health-benefits-buy-out-waiver-program-payment-cycleSweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… The Volunteer Firemen’s Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act … Volunteer Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax