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Opinion 95-8
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … and (ii) of the CPLR must be deposited, respectively, in a "law enforcement purposes" or "prosecution services" … for drawing inferences of legislative intent" ( General Building Contractors of New York State, Inc. v Roberts , …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash receipts were … and Olean in Cattaraugus County. Receipts in the District’s extra-classroom activity funds, which are operated by and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August 17, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Hadley-Luzerne Central School District - Financial Management (2018M-103)
… [read complete report - pdf] Audit Objective Determine whether the Board … realistic budgets and developing long-term financial plans for reserve funds. Key Findings The Board overestimated … District officials did not prepare and submit a plan for reserves annually and reserves were overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Elba Central School District - Financial Management (2018M-96)
… Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Contract Advisory No. 27
… Subject : Electronic Payments (ACH) for Agency Specific Contracts Guidance : Agencies are … to their contracts requiring their vendors to receive ACH for contract payments. Vendors who agree to accept ACH … Requiring Electronic Payments … Electronic Payments ACH for Agency Specific Contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsVillage of Altamont – Justice Court Operations (2016M-199)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period June 1, 2014 through March 31, 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199DiNapoli Releases City of Troy Budget Review
… York State Comptroller Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of … are reversed. In addition, the city’s 2015 proposed budget does not appropriate enough money for contingencies to … visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewCattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… to review the District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. … The Board did not adopt adequate policies and procedures for cash receipts and disbursements. Not all disbursements …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andXIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… a project in an ‘Open’ status allowing configuration of funds distribution and association with a customer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesVillage of Suffern – Budget Review (B6-16-8)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Village of Clifton Springs – Board Oversight (2014M-099)
… was to examine the Village Board’s oversight activities for the period June 1, 2012 through December 5, 2013. … of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed … population of approximately 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099DiNapoli: Ex-Lake George Watershed Coalition Director Convicted in Grant Scheme
… related to his diversion of federal and state grant funds meant to improve the area surrounding Lake George, …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-ex-lake-george-watershed-coalition-director-convicted-grant-schemeTown of Brandon - Financial Condition (2019M-239)
Determine whether Town officials effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239NYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… Amazon Inc.’s request to keep the New York State Common Retirement Fund’s shareholder proposal off the ballot at its … to show they are doing more than just talking the talk when it comes to taking a stand against systemic racism. An independent examination of just how Amazon is addressing racial injustice in its …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditKent Fire District No. 1 - Financial Operations (2019M-37)
… Determine whether the Board effectively managed the District’s financial operations. Key Findings The Board’s budgets were incomplete and inaccurate. Also, appropriations were overestimated and … funds are disbursed subject to permissive referendum and for the correct purposes. Adopt a reserve policy for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Village of Suffern – Financial Condition (2013M-273)
… budgets that caused large deficits in unexpended surplus funds in recent years. The Board has not sufficiently …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Jasper – Financial Management (2015M-150)
… to budget accurately, and the Town’s major operating funds are experiencing fiscal stress as a result. Interfund …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance … B includes our comments on issues raised in the Village’s response letter. … Determine whether the Board and Village …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… through 2018-19 and annually appropriated an average of $3.3 million of fund balance that was not used to finance … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42