Search
Opinion 2006-11
… -- Purchases and Sales (from store at which town board member is employed) -- Exceptions (remuneration and duties … GENERAL MUNICIPAL LAW §802(1)(b): When a town board member has an interest in town purchases from an auto parts store solely because the board member is an employee of the store, the interest would not be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 88-13
… St Comp No. 87-75, p____; Dykeman v Symonds , 85 Misc 2d 567, 380 NYS2d 567, affd 54 AD2d 159, 388 NYS2d 422; 1983 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Comptroller DiNapoli Releases School Audits
… appropriating significant amounts of fund balance that are not used diminishes the transparency of the budget …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Rockville Centre Union Free School District – Information Technology (2023M-140)
… on District computers although the District’s regulations for acceptable Internet use and computer resources and data … that a user’s Internet browsing exposes the District to malicious software that may compromise data … This diminishes accountability and the District’s ability to protect District computers and the data contained therein. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… complete report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash … controls. As a result, we could not confirm that all collections received were deposited. Of the 40 Planning …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Holland Central School District – Claims Audit (2021M-210)
… to fulfill the Board’s claims audit responsibilities. As a result, there is an increased risk that improper or … that officials complied with the procurement policy. 13 claims totaling $59,956 lacked sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… limited. The Supervisor did not: Properly record revenues in the accounting system, prepare bank reconciliations or … by New York State General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Hammond Central School District – Financial Management (2024M-70)
Determine whether the Hammond Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70The Ex-spouse’s Payments – Divorce and Your Benefits
… to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsVillage of Schoharie - Board Oversight (2018M-184)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight over the Clerk-Treasurer’s duties. Key Findings The Clerk-Treasurer and Deputy Clerk Treasurer perform all cash receipts and disbursements duties with little …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Mount Markham Central School District – Financial Management (2020M-39)
… ] Audit Objective Did District officials properly manage fund balance and ensure budget estimates and reserves were … officials could improve their management of the District’s fund balance and reserves. Officials overestimated … last three completed fiscal years, the District generated operating surpluses totaling $2.3 million instead of the $2.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Creditable Service – State Police Plan
… of State Police is creditable. You may also receive credit for service as a: Police officer in the New York State … of a State park authority or commission; Police officer for the State University of New York (maximum of five years), … Community Supervision; or Service as a paid firefighter for an employer that participates in PFRS. …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceTioga County – Social Service Contracts (2023M-162)
… monitored contracts through reviewing agency reports, in-person meetings with agency staff and firsthand … of program participants did not meet performance measures. A decrease in services provided by an agency went unnoticed for four …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… balance sheet reports to the Board or comply with New York State General Municipal Law Section 30 by filing required Annual Financial Reports (AFRs) with the New York State Office of the State Comptroller (OSC). Furthermore, the Board did not …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… 59005 Forward the check and SFS voucher information to Treasury as described in Section 3 – Refund of … Chapter: New York State Taxation & Finance Division of the Treasury 110 State Street, 2nd Floor Albany, New York 12207 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… growth has continued this year, bolstering markets in the second quarter,” DiNapoli said. “Our diverse portfolio … bonds, and mortgages (22.22%), private equity (14.45%), real estate and real assets (13.32%) and credit, absolute return strategies, and opportunistic alternatives (8%). The Fund’s …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterOpinion 88-75
… which they are in a position to influence, a court might find the contract with your firm contrary to public policy. …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Cooperstown Central School District – Financial Management (2024M-65)
Determine whether the Cooperstown Central School District District Board of Education Board and District officials properly managed the Districts fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Town of New Windsor – Information Technology (2020M-137)
… training. Have a disaster recovery plan. Ensure online banking agreements comply with New York State General … of IT assets and data against loss or destruction. Ensure online banking agreements comply with GML, and that those who perform online banking transactions are familiar with its content. As …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… manner. Key Findings The Board did not properly audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all claims before payment and ensure all claims were adequately supported and excluded sales tax. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m