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Opinion 2007-5
… of law governing the establishment of reserve funds by municipalities and the use of the moneys therein. General … which a period of probable usefulness has been provided by law (General Municipal Law § 6‑c [1] [c]; see Local … expenditures to be financed with obligations issued by counties that operated under an alternative or optional …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Contract #C001205 – Broadcom CA ESP dSeries Workload Automation Migration
… to migrate its workload automation platform from Broadcom CA ESP Workload Automation MVS edition to Broadcom CA ESP dSeries Workload Automation. All details and … to migrate its workload automation platform from Broadcom CA ESP Workload Automation MVS edition to Broadcom CA ESP …
https://www.osc.ny.gov/procurement/contract-c001205Opinion 95-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … not be had to other means of interpretation" (McKinney's Statutes, §76; Matter of Cristo Brothers, Inc. , 97 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Town of Lexington – Town Clerk (2017M-188)
… Clerk recorded, deposited, remitted and reported all money in a timely and accurate manner for the period January 1, … 10, 2016. Background The Town of Lexington is located in Greene County and is governed by an elected five-member … $1.9 million and fees totaling $16,861 were not deposited in a timely manner. Clerk fees totaling $781 were recorded …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Sauquoit Valley Central School District – Financial Condition (2016M-88)
Sauquoit Valley Central School District Financial Condition 2016M88
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88State Comptroller DiNapoli Releases Municipal Audit
… Industrial Development Agency (JCIDA) – Project Approval and Monitoring JCIDA officials did not appropriately evaluate … also failed to assess annually reported capital investment and salary information for reliability or compare it to … the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on programs geared to support senior citizens, … for 2019-20 and 2020-21, a total of $5.9 million allocated to 29 AAAs remained unspent as of July 30, 2021. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsTown of Athens - Town Clerk/Tax Collector (2018M-41)
… and County Treasurer (Treasurer) in a timely manner. For example, the Clerk collected tax payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Edinburg Common School District – Tax Collection (2016M-233)
… located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Alexander Central School District – Financial Condition (2015M-227)
… our audit was to review the District’s financial condition for the period July 1, 2010 through August 4, 2015. … Board of Education. General fund appropriations for the 2015-16 fiscal year total $17 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Purpose of Audit The purpose of our audit was to examine internal … January 1, 2013 through February 28, 2014. Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … School District is a special act school district located in Dobbs Ferry, Westchester County. The District, which … tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mState Agencies Bulletin No. 1976
… for calendar year 2022. An additional deferment is available to employees age 50 and over. These employees may … limit of $27,000 in 2022. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees … limit automatically applied. If employee chooses to not contribute the maximum amount for employees over age 50, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaXII.4.B Certification of Vouchers – XII. Expenditures
… or expense reports for submission to OSC: AP Approver All, AP Approver 3, Agency AP Mass Approver, and TE Approver …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… He was a quiet, deliberate man who vehemently fought for the taxpayer and passionately argued against poor fiscal … great integrity and great skill. He held a deep respect for the Office of the State Comptroller. I valued his …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganTown of Amity - Town Clerk (2018M-183)
… deposited between one and 15 days past the required date of deposit. The Board did not perform an annual audit of the Clerk’s records, as required. Key Recommendations … and in a timely manner. Perform an adequate annual audit of, or retain an independent public accountant to audit, the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-1832022 Financial Condition Report – 2022 Financial Condition Report
… responded to the challenges of the COVID-19 pandemic and accompanying volatility in the State’s finances, New York … the ongoing risks and challenges, and opportunities for changes to improve the long-term outlook for State finances. … York State. It presents selected financial, economic, and demographic information in an easy-to-understand format. Read …
https://www.osc.ny.gov/reports/finance/2022-fcrSyracuse City School District – Claims Audit Process (2016M-290)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … In some instances, purchase orders are not issued prior to ordering goods or services. Key Recommendation Ensure that … officer generates and approves purchase orders prior to the District ordering goods and services that require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Chenango Valley Central School District – Capital Project Management (2016M-58)
… The Chenango Valley Central School District is located in the Towns of Chenango, Colesville, Dickinson, Fenton and Kirkwood in Broome County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… Purpose of Audit The purpose of our audit was to evaluate the District’s tuition billing process for the … Board of Education, provides educational facilities to residents of the William George Agency for Children and to students bused from area school districts. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015m