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Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Opinion 92-37
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain … circumstances is accomplished pursuant to subdivision 1 of the Town Law, §173, in which case the Comptroller's …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Bolton Central School District - Fund Balance Management (2018M-249)
… Unrestricted unappropriated fund balance at the end of 2017-18 was $2.7 million or 29 percent of 2018-19 appropriations, exceeding the 4 percent statutory … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations based on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Allegany-Limestone Central School District - Financial Management (2018M-129)
… or 6 percentage points. Reserve funds are generally not being used 1 and the retirement, repair and unemployment … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Unified Court System Bulletin No. UCS-66
… units S8, SK and SD who will receive a paycheck or direct deposit advice dated December 17, 2003 Specifics Listed are … on the payroll register and the employee's check or direct deposit advice. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-66-prepaid-legal-service-benefitHauppauge Union Free School District – Overtime (2016M-70)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July … District officials are not properly monitoring overtime to ensure that the District is only incurring necessary … costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Unified Court System Bulletin No. UCS-59
… units S8, SK and SD who will receive a paycheck or direct deposit advice dated December 18, 2002 Effective Date Checks … on the payroll register and the employee's check or direct deposit advice. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitUnified Court System Bulletin No. UCS-49
… units S8, SK and SD who will receive a paycheck or direct deposit advice dated December 5, 2001 Effective Date Checks … on the payroll register and the employee's check or direct deposit advice. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-49-prepaid-legal-service-benefitVillage of Homer – Purchasing and Credit Cards (2017M-112)
… April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The Village, which has a population of … and a Trustee, or by two Trustees, prior to the purchases being made. The Board did not adopt a policy regarding the …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Opinion 94-30
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … were part of the revenues to be deposited into the State's general fund in order to balance the State budget. It is … fee is expressly covered by statute and is not in dispute, the impact and disposition of the additional $5 fee …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Opinion 91-64
… which you provided, the State Education Department and the Comptroller's Office have historically approved for … each for a separate route, are let to the same individual and neither of such contracts so let is in excess of the … as well as the aforementioned opinion of this Office and determine whether it is consistent with our current view …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 94-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and … Municipal Law authorizes the governing board of any county, city, village or town to create a commission on human …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Oversight of Private Career Schools
… provided sufficient oversight of private career schools in New York State. The audit covers the period January 1, … and monitor non-degree granting private career schools in New York State. The intent of these career schools is to … in a timely manner. Provide immediate attention to those cases which involve the most significant issues. Develop and …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsDiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… company’s annual meeting on May 18 seeking their support for the Fund’s shareholder proposal calling for an independent audit of the company’s practices related … the company’s business. “Chipotle has expressed support for racial equality, but reality tells a different story,” …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… Former Village of Chatham Chief of Police Peter Volkmann was sentenced to pay $92,829 in … District Attorney Paul Czajka, and the New York State Police. “No one is above law, including Volkmann who, as the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingOpinion 96-23
… are to be construed according to their ordinary and usual meaning. Further, where the words of a statute are clear and …
https://www.osc.ny.gov/legal-opinions/opinion-96-23DiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… half the average gain during fiscal years 2011 through 2015. Tax collection growth is projected to slow to 2.3 …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cutsVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Opinion 92-2
… fiscal year. You ask about the permissible means of financing an expenditure to be made on behalf of a zone … Ferry Fire District … Concerning the permissible means of financing an expenditure to be made on behalf of a zone …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 2005-2
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not be expended …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2