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Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… – pdf] Audit Objective Determine whether the Village of Lisle (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and keep invested all … Business or Professional Fees collected according to State statues regulating business activities or professional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsOpinion 91-39
… 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 The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of any municipal corporation ... to which any salary ... is attached, except ... an elective public office ..." …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… May 31, 2014. Background Franklin County is located in northeastern New York and has a population of … million. Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; certain employees who were not in supervisory roles were granted access to modify time …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Mount Markham Central School District – Reserve Funds (2016M-73)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … Key Findings The District did not have documentation to support that any of its reserves were formally established … Establish a reserve policy that communicates to residents why money is being set aside, the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73MTA-NYC Transit Medical Assessment Centers
… operate a bus carrying passengers. One of the requirements is passing a medical examination every two years. Other … can be for pre-employment to determine if there is some medical reason that a person may not be qualified for … at one of Transit’s five MAC locations. In addition, there is a 24-hour lab located in Downtown Brooklyn. Employees are …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersOpinion 2002-16
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … corporation to publicize resources available in downtown area) MUNICIPAL CORPORATIONS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 91-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- … Income Tax (authority of village to impose on rents paid by tenants of real property within the village) STATE …
https://www.osc.ny.gov/legal-opinions/opinion-91-54State Agencies Bulletin No. 1010
… Purpose To inform agencies of the changes in PayServ as a result of … of several tax updates and maintenance patches.In addition to periodically providing new software releases, PeopleSoft …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1010-implementation-oraclepeoplesoft-tax-updates-and-maintenance-packsState Comptroller DiNapoli Releases Municipal Audits
… did not always adhere to basic internal controls that are designed to help ensure funds are safeguarded and accounted for. Because the board did not …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-4
… the time the obligations are outstanding. This is in reply to your letter concerning the dredging of a pond within the … pond have asked the village to explore the possibility of having the village dredge the pond and assess the cost on the … p 43; 1981 Opns State Comp No. 81-325, p 353). It would not contravene Article VIII, §1 to expend municipal moneys in …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 91-19
… opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mNew York State Employees and Federal Funding – Federal Funding and New York
… The State workforce is funded through a variety of means, including state taxes, fees and federal funding. The New York State Division of the Budget (DOB) projects 189,700 Full Time … 61.1% Agriculture and Markets, Department of 27 557 4.8% Alcoholic Beverage Control, Division of 0 398 0.0% Arts, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingOpinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … high school district must take the training required by section 2102-a of the Education Law if he or she was … high school district, must take the training required by section 2102-a of the Education Law if he or she was …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9DiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… and the ordered restitutions of over $50 million in public funds. Since taking office in 2007, DiNapoli has committed …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… OVERVIEW To create a funds reservation means to set aside or reserve all or a … their availability for payment of specified expenses. Once funds are reserved, they are not available for other than the … to contractors can be met, and accordingly, requires full funds reservation on all procurement contracts submitted for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewComptroller's Oversight of State Contracts
… and/or protest procurements. Tools and Dashboards Search All Contracts Search over 260,000 contracts that State agencies have with … Comptroller’s review and approval and those that are not. Search Contracts View Breakdown of Contracts by …
https://www.osc.ny.gov/state-agencies/contracts/oversightOpinion 2001-1
… GENERAL MUNICIPAL LAW §90; 29 USC §201 et seq .; NY CONST, ART. VIII, §1: A village board may authorize … with constitutional equal protection guarantees (NY Const, art. I, §11; see, e.g., Gruen v County of Suffolk , …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 96-1
… GENERAL MUNICIPAL LAW, §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital reserve fund, or by the … for the purchase of real property would not be subject to consent of the State Comptroller. You ask whether approval …
https://www.osc.ny.gov/legal-opinions/opinion-96-1