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County of Rockland – Budget Review (B20-6-13)
… (pandemic). The County’s proposed budget includes a tax levy of $146,052,165. Key Recommendation Due to the …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13City of Olean – Budget Review (B1-13-2)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2CUNY Bulletin No. CU-136
… and agency shop fee increase. Affected Employees Employees in the following bargaining units: SB, SC, SE, SM, SP, ST, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-136-dues-and-agency-shop-fee-increase-city-employees-unionWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in our prior audit report, dated March 2013, and whether the District established policies and procedures to ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseSchroon Lake Central School District – Financial Condition (2014M-145)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Board did not establish a multiyear financial plan to facilitate development of the annual budgets that were … accumulated in excess of the limit allowed by law is used to reduce the next year’s real property tax levy. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Oneonta City School District –Financial Condition (2013M-165)
Oneonta City School District Financial Condition 2013M165
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, 2012. Background A … under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the … eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year are about $4.4 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 … Services is a public entity serving 19 component school districts. BOCES, which provides more than 1,400 … totaled approximately $19.3 million. Key Findings The summer school program had an outstanding surplus in the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and members as required, and did not have a system for recording all receipts and disbursements. The President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Opinion 90-3
… -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a … of the full valuations used to apportion the county real property tax. When the full valuations used to apportion the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 88-33
… where the laterals were described in the original plans for the district or where the cost of the laterals will … of the maximum amount to be expended. An application for the Comptroller's consent may be made under section 202-d … 190, 209, 202(2), 202-a: Since the cost of improvements for a town sewer district must be raised wholly at the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 90-25
… FIRE DISTRICTS -- Powers and Duties (authority to contract for water supply and hydrants) -- Taxes (authority to assess … FIRE HYDRANTS -- Fire Districts (authority to contract for) PUBLIC CONTRACTS -- Approval (effect of failure to … obligated to compensate a private water-works corporation for the rental of fire hydrants unless a properly authorized …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Opinion 94 - 23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … district is located within more than one town. You state that it is proposed that a fire district which is … and the extension is subject to the approval of the State Comptroller (Town Law, §173[2]). November 29, 1994 …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 88-18
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly … to be apportioned among the town and certain villages in the town for the period October 1, 1986 through March 31, …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-62
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … layer; a landfill gas control system; and, in certain cases, a perimeter gas collection system, a leachate …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2000-11
… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2002-17
… of work. It has been generally held that section 101 does not authorize political subdivisions to delegate to one … creates the potential that the competitive bidding process under section 103 may be found to have been impaired. In … services, however, would be subject to the procurement policies and procedures of the town, adopted pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… Before you apply, you should be aware of the federal tax laws pertaining to NYSLRS loans. Your loan will be … if : The loan amount exceeds federal limits (federal tax information is available on the loan application). You have a loan with a deferred compensation (457) or tax-sheltered annuity (403-b) plan through your current …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … by a five-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 … check signer. School officials did not seek competition for 39 of the 48 purchases we reviewed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… veteran-owned businesses to play a greater role in the State’s economy by increasing their participation in State government contracting opportunities. To qualify as a … within the Office of General Services to oversee the State’s SDVOB Program (Program) and to certify eligible …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-follow