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Capital – 2023 Financial Condition Report
… while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain … Over the Past Five Years* At the end of SFY 2022-23, the State reported $116.7 billion in capital assets, an increase … the above increases. Over the past 20 years, the State has financed an average of 41.4 percent of non-federal …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalCapital – 2021 Financial Condition Report
… while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain … to: Certain economic development initiatives funded with State resources by the State’s public authorities in recent years; and Projects …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalOpinion 89-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … agency with which the board member is employed. You state that the board member is neither an officer nor a … the manager of a branch office of the agency. You further state that the town would not be dealing directly with the …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 2005-6
… LAW -- Payment in aid or maintenance of parochial schools (funding a town program conducted at a parochial school) -- …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of … Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key Recommendations … Review and amend the District’s point system as necessary to ensure it is consistent with GML. Ensure that firefighters …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mTown of Randolph – Justice Court Operations (2021M-76)
… of (closed) cases were properly reported to appropriate State agencies. Key Recommendations Periodically review … that the clerk reports all disposed cases to appropriate State agencies. Ensure that the clerk accurately updates …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… if diesel and ethanol blended gasoline was purchased from State contract vendors in 2012 and 2013. Key Recommendations … and that budgets are realistic. Review bid documents and State and county contracts to ensure that vehicle fuel is …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Greene County – Court and Trust Funds (2014M-294)
… $66,637 in funds that have not been turned over to the State Comptroller as abandoned property, even though the … that all moneys deemed abandoned property are paid to the State Comptroller in a timely manner. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Get Help - Businesses and Governments
… Email: [email protected] Mail: Office of the State Comptroller 110 State Street Albany, NY 12236 Local governments and Public …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsOpinion 92-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … each of the cities in the county with the approval of the state comptroller .... (emphasis added) Thus, this statute … areas. Inasmuch as the territory of all counties in the State consists of cities and/or towns, the area "outside the …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or sewer system. It has been consistently held in this State that a municipality may not submit a proposition to a … disposal or treatment facilities required by order of the State Departments of Health or Environmental Conservation …
https://www.osc.ny.gov/legal-opinions/opinion-88-70City of Yonkers – Budget Review (B24-6-6)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … revenue, such as appropriated fund balance, one-time State funding and sale of property, to finance its … assistance, police, real estate transfer tax, city and state mortgage tax, housing and buildings, parking violation …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Opinion 2002-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … within its boundaries any navigable water of this State may establish, by petition (Town Law §190 et seq .) or … There is, however, nothing in section 198, or any other State statute, that would authorize a town board to acquire …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3City of Cohoes – Purchasing (2014M-192)
… purchases were not competitively bid or purchased from State contracts as per General Municipal Law, and others did … policy annually and include guidance about the use of State and County contracts. Ensure that City officials and …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Fire District is a district corporation of the State, distinct and separate from the Town of Williamson, … has not adopted an investment policy, which is required by State General Municipal Law. The Board does not review …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsBerkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Berkshire Fire District is a district corporation of the State, distinct and separate from the Town of Johnstown, and … Annual Update Document was filed with the Office of the State Comptroller 152 days late. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mAccounts Payable Advisory No. 72
… “Paying for the Purchase of Land”) informs State agencies how to process vouchers for land acquisition payments. … – Land Acquisition Payments has been updated to reflect how State agencies obtain the information necessary to assist … must submit to OSC to support the land acquisition and how to submit the documentation to OSC. Finally, it provides …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsGenesee County – Court and Trust Funds (2014M-322)
… custody and should have been turned over to the State Comptroller as abandoned property. Key Recommendations … that all moneys deemed abandoned property are paid to the State Comptroller in a timely manner. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Cantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … calculated adequately documented and allowable under the State Education Departments SED guidelines including the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualXVII.1 Overview – XVII. Lapsing Appropriations
… to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. Agencies are responsible for ensuring that … to lapse pursuant to Sections 40 99d and 99e of the State Finance Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overview