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Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… managed the school lunch fund’s financial condition for the period July 1, 2014 through January 14, 2016. … its school lunch operations. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $422,000. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionCuba-Rushford Central School District – Financial Management (2015M-125)
… of Audit The purpose of our audit was to evaluate the District’s management of financial activities for the period July 1, 2011 through March 27, 2015. Background The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Use of Electronic Benefit Cards at Prohibited Locations
… requires states to report annually to the Department of Health and Human Services (HHS) on the implementation of …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsOpinion 94-1
… Also, article 4 of the Municipal Home Rule Law authorizes charter counties to adopt charter laws pertaining to the structure of county government and the manner in which it is to function. Charter laws need not be consistent with general or special …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Accounts Payable Advisory No. 39
… Subject Submitting vouchers to OSC for Eminent Domain Judgments Reference Guide to Financial … Operations (GFO), Chapter XII, Section 6.B - Paying for the Purchase of Land Guidance Effective August 1, 2014, … voucher must be processed in SFS using the Unique Coding for the Purchase of Land and all necessary documentation …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsData Breach
… Services to notify, within 24 hours following the discovery of a data breach or receiving notice of a data … Services to notify within 24 hours following the discovery of a data breach the chief information officer or …
https://www.osc.ny.gov/legislation/data-breachOpinion 92-34
… or a court result in a finding of liability, or conviction for the violation of any statute, local law, ordinance or … five dollars. No provision is made in the statute for the application of partial payments. The statute, as written, … surcharge or the fine, with the partial collection and its application being reported to the Bureau of Justice Court …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Opinion 92-21
… the town or village is not entitled to receive a fee under this section for each individual case. You have … Court's services. The present procedure, by which a single fee is paid for each case, originated with the enactment of … stated: The amendment will establish a five dollar fee for all cases in which any substantial service is …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time … MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a … in question falls within that definition is a question of fact to be determined, in the first instance, at the local …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… privately-owned, "family cemetery", established during the late eighteenth century, to ensure its upkeep and repair. We … of a privatelyowned family cemetery established during the late eighteenth century to ensure its upkeep and repair …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 90-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by the issuance of obligations. The courts in this State have consistently held that a municipality may not … the project. January 9, 1991 Cornelius F. Healy Deputy State Comptroller … Concerning the circumstances when a …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 94-10
… a town may establish a joint human rights commission for the portion of the town located outside a village, and … neither article 12-D nor any other State statute provides for the establishment and operation of a part-town human … they shall have the power to enter into agreements for the performance of their "respective" powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 94-5
… of the town, it does not, in our view, provide authority for the publication of articles by individual members of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Field of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… covered the costs submitted by FOD to SED on its CFRs for the fiscal year ended June 30, 2019 and certain expenses for the fiscal year ended June 30, 2018. About the Program FOD is an SED-approved, for-profit special education provider located in Slate Hill, …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… covered expenses reported on AFI’s 2018 and 2019 CFRs for the fiscal year ended June 30, 2019. About the Program AFI is a not-for-profit special education provider located in Wappingers … and 5 years at four different locations. AFI is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualOverview – XI. Procurement and Contract Management
… is intended to significantly lessen the time it takes for the Office of the State Comptroller (OSC) to audit and … 1 and Equipment procurements that use an Invitation for Bid (IFB) are eligible for the Quick Contracting program if they meet the prescribed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on ARC Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit organization located in Wayne County. Among other … are three and four years of age. ARC Wayne is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … tuition to LRI using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the … program and sufficiently documented pursuant to the State Education Departments SED Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B23-6-6)
… legal process by which a property owner can challenge the real property tax assessment on a given property to reduce …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… and reporting and is the basis for which the Office of the State Comptroller (OSC) prepares the State’s financial statements in compliance with Generally … services that resulted in a claim for collection from the State. The Accounting Date recorded on the voucher should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchers