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Glossary

… must be formally appointed by the Court to safeguard these funds until the child becomes 18. Usually, a parent (the … assigned to a specific property held by the Office of Unclaimed Funds and is for our internal use only. Original …

https://www.osc.ny.gov/unclaimed-funds/claimants/glossary

City of Olean – Budget Review (B1-14-1)

… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …

https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1

Farmingdale Union Free School District – Financial Condition (2016M-235)

Farmingdale Union Free School District Financial Condition 2016M235

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235

Town of Holland - Real Property Tax Exemptions (2018M-232)

… Findings We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 million. Twenty-seven … Periodically monitor exemptions to ensure they comply with State or local laws. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232

Town of Lockport – Justice Court (2018M-36)

… of our audit was to examine the Court’s financial activity for the period January 1, 2016 through October 11, 2017. Key … the Court’s cash assets and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail … and unreliable, the Court’s bail amounts were understated for the current Justices by approximately $60,000. The Court …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36

Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)

… Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, and operates eight schools with approximately 8,000 students and 983 employees. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014m

Town of Cornwall – Financial Condition (2014M-123)

… 31, 2013. Background The Town of Cornwall is located in Orange County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123

Contract Advisory No. 24

… As referenced in the Guide to Financial Operations (GFO), Chapter XI, Section 11.H - Early Pay Discounts for … can benefit the vendor community by improving cash flow. GFO, Chapter XI, Section 11.H - Early Pay Discounts for … negotiating discounts and contract terms with vendors. GFO, Chapter XII, Section 8.G - Payment Alternatives …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchases

New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)

… insurance (UI) benefit payments to county jail inmates in a timely manner for the period January 1, 2013 through May … UI benefits. Key Findings NYSDOL does not have complete and accurate inmate records, which limits its ability to … $581,525 while incarcerated. Key Recommendations Work with the New York State Sheriffs’ Association or county Jails …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-county

State Agencies Bulletin No. 1980

… New York City Education Board Retirement System (83), and New York City Employee Retirement System (84) for the … NYCERS are affected. Background OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases … reflect the $18,233.00 pensionable overtime earnings limit with an Effective Date of January 1, 2022 for the plan year. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-and

West Seneca Central School District – Financial Condition (2014M-381)

… year totaled approximately $105 million. Key Findings From fiscal years 2010-11 through 2012-13, the District … million. The District’s unexpended surplus funds declined from more than $4 million as of June 30, 2010 to … so that cash is available to fund unexpected expenditures or revenue shortfalls. … West Seneca Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381

Opinion 2000-11

… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … by law," all appointed officers for which a term of office is not fixed in that section serve at the pleasure of the …

https://www.osc.ny.gov/legal-opinions/opinion-2000-11

Opinion 97-2

… bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative …

https://www.osc.ny.gov/legal-opinions/opinion-97-2

Opinion 2001-7

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … within the district on an ad valorem basis, unless the petition requesting establishment of a district under Town …

https://www.osc.ny.gov/legal-opinions/opinion-2001-7

State Comptroller DiNapoli Releases School Audits

… the debt reserve, which had a balance of $2.9 million, to pay related debt. In addition, officials did not provide …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2

Town of Red Hook - Financial Condition (2018M-171)

… increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted a fund balance policy that … time periods or means for which fund balance will be used and replenished. The Board has not formalized or adopted … and capital plans. District officials generally agreed with our findings and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171

Washington County – Procurement (2017M-224)

… audit was to determine whether the County procured goods and services in accordance with its procurement policy and statutory requirements for …

https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224

City of Jamestown – Financial Condition (2016M-298)

… 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. The City is governed … realistic estimates and fund recurring expenditures with recurring revenues. Develop and regularly update a …

https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298