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East Moriches Union Free School District -- Budget Review (B7-16-3)

… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3

Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011

… Purpose To express an opinion on the fair presentation of the Report … Law. The primary responsibility of the Board is to ensure that employees who are unable to work due to injury …

https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-march

Columbia County – Court and Trust Funds (2014M-353)

… of abandoned property that were not turned over to the State Comptroller. The County Clerk’s register of moneys and … moneys deemed abandoned property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353

Operational Advisory No. 6

… Lapsing Notice and Reminders Guidance : The Office of the State Comptroller (OSC) completed recording all … are also encouraged to visit the Lapsing Information for State Agencies page at: http://www.osc.state.ny.us/agencies/lapsing/index.htm . … Lapsing Notice and …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-reminders

Town of Pitcairn – Claims Auditing (2024M-69)

… that competition was sought. Competition or the use of State contract could have saved money. For example, a State diesel fuel contract could have saved the Town about …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69

Opinion 97-17

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … authorized to promulgate an annual financial disclosure form for completion and filing by library officers and … The phrase "local officer or employee" is defined, in relevant part, as "the heads (other than local elected …

https://www.osc.ny.gov/legal-opinions/opinion-97-17

Opinion 2003-4

… ratify a purchase authorized by a single fire commissioner without the prior approval of the board, and audit and … public monies may be expended, if otherwise authorized, without violating the establishment or free exercise clauses …

https://www.osc.ny.gov/legal-opinions/opinion-2003-4

Opinion 91-58

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … within the city. It has been consistently held in this State that a municipality may not submit a question to a … 14; 1981 Opns St Comp No 81-344, 376). We are aware of no State statute which authorizes or requires an advisory …

https://www.osc.ny.gov/legal-opinions/opinion-91-58

Opinion 91-41

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to referendum unless expressly authorized or required by State statute (see, e.g., McCabe v Voohris , 243 NY 401; 1990 … 459 NYS2d 1027). Therefore, inasmuch as there is no other State statute which authorizes or requires the submission to …

https://www.osc.ny.gov/legal-opinions/opinion-91-41

LaSalle School – Compliance With the Reimbursable Cost Manual

… calculated, adequately documented, and allowable under the State Education Department's (SED) Reimbursable Cost Manual … for students in grades 6 through 12. Pursuant to the State Education Law, providers such as LaSalle are reimbursed …

https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manual

XVII.2.A Lapsing Reports – XVII. Lapsing Appropriations

… dates have been updated based upon the recently enacted State budget, it is critical that agencies thoroughly review … be lapsed should be immediately reported to your Bureau of State Accounting Operations (BSAO) - Budgets and Spending … with the reference to the reappropriation from the enacted State budget (e.g. Chapter, Section, Law, Page and Line.) …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reports

XIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)

… This includes individual payments and grants to State related or non-State entities (e.g. public authorities, localities, … - The grant has been officially closed by the cognizant state agency. Projects do not appear in prompt lists. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminology

Conservation Fund – Sources and Uses of Funds

… made from the Fund are consistent with applicable State law and regulations. Background The Fund was … reports to the Governor and Legislature. For the three State fiscal years 2009-2010 through 2011-2012, the … Program responsibilities, consistent with applicable State law and regulations. The balance in the Fund has …

https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-funds

ReStacking Occupancy Initiative

… Background One cost-saving initiative recommended by the State’s Savings and Government Efficiency (SAGE) Commission, … established by the Governor in January 2011 to streamline State government, was targeted at decreasing the amount of leased property occupied by State agencies. The Commission predicted this initiative …

https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiative

Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)

… and were funded primarily with real property taxes and State aid. Two Town justices have jurisdiction over certain … did not file its 2011 or 2012 AUD with the Office of the State Comptroller, and it did not request a 30-day extension … Recommendations Submit accurate AUDs to the Office of the State Comptroller in a timely manner and ensure that the AUDs …

https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221

XII.5 Agency Payment Preparation and Submittal – XII. Expenditures

… for preparing and submitting vouchers to the Office of the State Comptroller OSC for payment in the Statewide Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5-agency-payment-preparation-and-submittal

Division of Housing and Community Renewal Bulletin No. DH-82

… which implemented the 2011-2016 Agreement between the State of New York and DC-37, provides for payment of the 2016-2017 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-82-october-2016-district-council-37-dc-37-rent-regulation

Division of Housing and Community Renewal Bulletin No. DH-84

… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic … if additional copies are needed. Add employees who do not appear on the listing, such as: Eligible employees in … payment will be made in a separate check regardless of when it is paid. The separate check will be issued with the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-84-april-2017-district-council-37-dc37-longevity-lump-sum