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VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… checked. Upon notification from DTF-Treasury that the funds have been received and deposited at the bank, OSC-BSAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentOpinion 2003-1
… opinion. IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- Extension (cost … properties in extension) TOWN LAW §202(5): Pursuant to Town Law §202(5), the cost of an extension to a town water district is charged against only properties …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 94-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … requirements if the expenditure is to be paid for by taxes levied for the fiscal year in which the expenditure …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of Facilities (procedure for acquisition of real property by district governed by separate board) IMPROVEMENT DISTRICTS -- Property …
https://www.osc.ny.gov/legal-opinions/opinion-88-9State Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… the boundaries of the law and tradition. Her contribution to New York will be remembered, studied and make a difference for years to come.” … New York lost one of our legal pioneers today …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeState Agencies Bulletin No. 1669
… to view and update their payroll information, opt out of paper pay stubs, and manage their tax withholdings. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Background The District is a district corporation of the State, distinct and separate from the Town of Colonie and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Cortland County – Public Water Supplies (2016M-318)
… Purpose of Audit The purpose of our audit was to examine the County’s oversight of public water supplies … Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to comply with regulations. Furthermore, sanitarians did not …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Ballston Area Recreation Commission – Board Oversight (2015M-269)
… Purpose of Audit The purpose of our audit was to examine oversight of the Commission’s financial operations … Area Recreation Commission is a joint activity established to provide low-cost recreational and educational programs to children residing in the Towns of Milton, Malta and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… of our audit was to examine internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… amounts are based on estimates of what each municipality is due. In the third month of each calendar year quarter, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberBrocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Village of Liberty – Budget Review (B4-14-9)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of Liberty’s proposed 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The … by a five-member elected Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted … ensure that fuel was dispensed only into Town vehicles and equipment by authorized employees. There were no …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a … library which received its charter from the State Board of Regents in 1988. The Library is governed by a Board of Trustees comprising seven elected members. The Library’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223York Central School District – Online Banking (2016M-295)
… period July 1, 2014 through August 5, 2016. Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial … Charter School of the Arts, which provides education to approximately 250 students, is located in the Town of … Findings The Board did not establish adequate procedures to ensure that all disbursements had sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Alexandria Central School District – Financial Condition (2016M-5)
Alexandria Central School District Financial Condition 2016M5
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which is governed by a Board … of unrestricted fund balance to be maintained, resulting in the need to issue revenue and tax anticipation notes to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149