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Opinion 2002-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 90-64
… statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 94-10
… 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. MUNICIPAL FUNDS -- Town Charges (human rights …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 94-5
… (publication in newsletter of articles by individual board members) TOWN BOARD -- Powers and Duties (publication …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Oversight of Transportation Services and Expenses
… and the supervision of over 35,000 parolees throughout the State. The Department operates 50 correctional facilities, … (Contract), negotiated and entered into on behalf of the State by the Office of General Services, for fleet management … facilities that provide gas at discounted prices through State contract pricing. As of February 2021, the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesOpinion 95-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … association has been created by special act of the State Legislature and is authorized to receive direct payment …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 88-69
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … service in contravention of article VIII, §1 of the State Constitution. March 22, 1988 Lawrence D. Hasseler, …
https://www.osc.ny.gov/legal-opinions/opinion-88-69City of Yonkers – Budget Review (B23-6-6)
… current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers … million, such as appropriated fund balance, one-time State funding, and sale of property, to balance its budget. …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6XIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… the employee, (ii) no reimbursement to the employee or the State, or (iii) a reimbursement from employee back to the State. For information on Finance Office certification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationCity of Newburgh – Budget Review (B20-6-12)
… shortfalls based on revenue estimates for sales and use tax. Budgeted overtime funding for firefighters ($1.2 … have exhausted at least 92.2 percent of its Constitutional Tax Limit (CTL). If the adopted levy increases to above 100 … a tax levy no greater than the tax levy limit (tax cap), unless a local law is adopted to override the limit. …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12City of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management system for the period January 1, 2010, … 29, 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162City of Yonkers – Budget Review (B19-6-6)
… costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2019-20 fiscal year. The … revenue, such as fund balance, in the 2020-21 budget. Pay tax certiorari claims from annual appropriations instead of …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Travel Advisory No. 15
… available. The update is a result of the State’s decision to lift COVID-19 restrictions and agencies returning to … Signature: In accordance with GFO Chapter XIII, Section 2.C –Expense Report Certification , employees must certify on … recognize employees who are telecommuting may be unable to print an AC 132-S for physical signature or provide it to a …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… unaware that the Town was not in compliance with payroll tax filing or payment requirements for Federal and State …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64CUNY Bulletin No. CU-615
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees … by DC37, Local 375 in Bargaining Units TG, TJ, TP and SJ Effective Date(s) Paychecks dated February 15, 2018 … Actions OSC will identify employees with Dues (Code 258) and Agency Shop Fee (Code 275) and automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-615-district-council-37-dc37-local-375-dues-and-agency-shop-feeCornwall Central School District – Financial Condition (2015M-148)
… a portion of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five schools, with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Chatham Central School District – Financial Condition (2015M-161)
… and the Towns of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, Columbia County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Sauquoit Valley Central School District – Financial Condition (2016M-88)
… financial plan to decrease expenditures, increase revenues or both. Reduce the reliance on fund balance and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… of Audit The purpose of our audit was to examine the School’s student enrollment and billing process for the … Charter School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andTown of Jefferson – Selected Financial Operations (2014M-332)
… was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The … and Supervisor did not ensure that all disbursements were for Town purposes and that all water rents were properly …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332