Search
Opinion 97-11
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … (see Public Housing Law, §3[2]; see also 1988 Opns St Comp No. 88-64, p 126). Therefore, it has been our opinion that … 18 of the General Municipal Law (see 1983 Opns St Comp No. 83-13, p 14; 1982 Opns St Comp No. 82-166, p 213; 1981 …
https://www.osc.ny.gov/legal-opinions/opinion-97-11South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate controls to ensure that … The purpose of our audit was to determine if the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… contracts with the Town of Kiantone to provide fire protection services and also receives moneys from fundraising and other … The Treasurer does not provide adequate monthly reports. Key Recommendations Review and approve all claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsAnnual Audit
… New York State Workers’ Compensation Law and mandated fee schedules. Background The Board processed claims totaling …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditFood Metrics Implementation
… (OGS) is properly tracking and reporting New York State food purchases in compliance with the State Finance Law. This … sustainability of local farms by tracking how State agency food dollars are spent and identifying opportunities for … to assist State agencies with the procurement of New York food products in part by providing information to decision …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationState Contract and Payment Actions in June
… Inc. for replacement of the Kosciuszko Bridge in Kings County. $8.1 million to Skanska Koch, Inc. to … Expressway from 48th Street to Hugh Carey Tunnel in Kings County. $7.7 million to Marcy Excavation Services, LLC … JV for bridge repairs on the Gowanus Expressway in Kings County. $4.6 million to Skanska-Kiewit-Ecco III JV …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… Local sales tax collections across New York grew 6 percent in the first six months of 2018, according to a report … period last year. This is the highest half-year increase in the state since 2010 and the fourth consecutive period of … Outside of New York City, the highest regional increases in the state were in the Southern Tier (5.8 percent), Mohawk …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018Capital Program Revenue and Expenses
… revenues for its capital program as stipulated by statute, and whether NYRA officials used these monies appropriately. … Board of Directors was put in place to oversee NYRA operations. For the period January 1, 2012 through June 30, … used material amounts of capital program funds for routine maintenance costs. Key Recommendations Develop long-term …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … cash, travel, and other funding needs (e.g., confidential, patient, and resident allowances). Advances are issued from …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsSelected Employee Travel Expenses
… appropriate, we audited travel expenses for the high-cost travelers in the State as well as other outliers. Auditors focused their audit efforts on the highest-cost travelers in the State, each of whom incurred over $100,000 … requirement. Key Recommendations Ensure that travelers obtain prior written approval from the finance …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental costs …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesOpinion 2004-1
… of fees in General Municipal Law §209-b(4) applies to all emergency rescue services provided by an emergency … General Municipal Law §209-b authorizes fire districts to organize within their fire departments and fire companies … or company (General Municipal Law §209-b[1][a]). Pursuant to section 209-b(1), the squad is authorized to render …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … we audited a total of $192,215 in travel expenses for five New York State Homes and Community Renewal (HCR) … We selected these employees because their rental car expenses ranked among the highest in the State. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesSelected Employee Travel Expenses
… period April 1, 2008 through March 31, 2011. Background New York State's agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … incidental costs such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesSelected Employee Travel Expenses
… with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period July 1, 2008 to … complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … we audited a total of $588,029 in travel expenses for 17 Department of Health (Department) employees. We selected these employees based primarily on high rental car expenses. One employee was selected because of …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in travel expenses during …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesSelected Employee Travel Expenses
… and is free from fraud, waste, and abuse. Background New York State's executive agencies spend between $100 million … selected for review were appropriate. For a track coach, however, University officials did not enforce Office …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesOpinion 94-10
… the governing board of any county, city, village or town to create a commission on human rights. Sections 239-q and … (compare General Municipal Law, §240 which, with respect to municipal recreation programs, defines municipality as … or more villages within or outside the town could agree to form a joint townwide-village commission on human rights. …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 2002-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5