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Opinion 93-18
… the opinion. FIRE COMPANY -- Powers and Duties (authority to require referendum on establishment of service award … VOLUNTEER FIREFIGHTERS -- Service Award Program (authority to require referendum on establishment of program) GENERAL … note that although other statutes require a town board to submit a matter to referendum upon the filing of a petition …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 2002-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … to Town Law §64(19) and Highway Law §327 are raised on a townwide basis. Similarly, as a rule, the cost of … building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of expenses for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0XVI.3.H Materiality – XVI. Financial Reporting
… surrounding each particular case. Except as provided in the instructions to the Agency Financial Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityState Agencies Bulletin No. 863
… All employees with a NYC residence, for all or part of the calendar year, whose NYC reportable wages in PayServ require … based on the employee’s address in effect for each pay period during 2008 provided the home address is in one of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… P. DiNapoli, New York closed out the state fiscal year on March 31 with cash-on-hand in the General Fund of $8.9 billion, or $2.4 billion … the Comptroller New York closed out the state fiscal year on March 31 with cashonhand in the General Fund of $89 billion …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksOpinion 91-25
… §207-a(2), (6): A disabled retired firefighter receiving payments pursuant to General Municipal Law, §207-a(2) is … Security Law, §363-c) or a similar accidental disability pension. In that case, however, section §207-a(2) requires … between the amount received under such allowance or pension and the amount of the firefighter's regular salary or …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 94-19
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to establish sinking fund) -- Zero … §2; LOCAL FINANCE LAW, §§21.00(d), 57.00(e), 104.00: There is no requirement for the establishment of a sinking fund …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Comptroller DiNapoli Releases State Audits
… audits have been issued: New York City Department of Environmental Protection: Controls Over Computers … (Follow-Up) (2013-F-27) An initial audit report, issued in January 2012, found that the department did not place … in July 2011, examined the Department of Transportation’s (DOT) oversight of grant activity. Auditors found that the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsColumbia County – Payroll (2014M-121)
… for the 2014 fiscal year total approximately $149 million. Key Findings There is no County-wide requirement that all employees complete and certify their hours worked on a time record. Payroll duties were not properly … written policies and procedures over leave time. Key Recommendations Adopt county-wide requirements for …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Department of Taxation and Finance: Personal Income Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … through December 31, 2017. Background During the period of our examination, the Department processed almost 7.7 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to … were communicated confidentially to Village officials. Key Recommendations Appoint a Treasurer, as required, and … to select professional service providers. Enforce policies on annual accrued leave and periodically reconcile leave …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Monroe County - Financial Condition (2018M-179)
… effectively managed the County’s financial condition. Key Findings The County’s financial position has been … increases that are unlikely to recur. The County relied on $65 million in revenue anticipation notes and $30.85 … revenue shortages or unanticipated expenditures. Key Recommendations Identify ways to increase recurring …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the … Chemung may have avoided incurring additional labor costs. Key Recommendations Track labor hours worked for each town to … of services. Evaluate and analyze services being rendered on a quarterly basis. Annually document the evaluation of the …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Lancaster Central School District – Financial Management (2022M-37)
… complete report - pdf] Audit Objective Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Village of Hewlett Neck – Financial Management (2022M-35)
… realistic budgets, and monitored and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. The Board: Adopted budgets that were not based … in taxes. Maintained an excessive level of surplus fund balance in the general fund from 2017-18 through 2020-21 …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Village of Quogue – Justice Court (2015M-18)
… is located in the Town of Southampton, Suffolk County, and has a population of approximately 1,000. The Village is … a Justice Court that collected $315,781 in fines, fees and surcharges and $55,235 in bail deposits during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Controls Over Cash Advance Accounts (Follow-Up)
… Background Our initial audit report, which was issued on December 22, 2014, determined whether Parks needs their … Petty Cash Fund – $40,000; and Confidential Fund – $1,500. Key Finding Parks made significant progress in correcting the … and one recommendation has not been implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… (2010-S-60). Background Our initial report, issued on November 9, 2011, determined that certain Metro-North … were frequently not supported by exception reports. Key Finding Metro-North Railroad officials made some progress … were partially implemented, and two were not implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followTown of Stafford – Capital Projects (2024M-17)
… authorized and monitored capital project activity. Key Findings The Board did not properly authorize and … monitor capital project activity. Because the Board relied on an engineering firm (Engineer) and a financial advisor … the Town received less funding than it was entitled to. Key Recommendations Adopt itemized capital project budgets. …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Town of Erin – Town Clerk and Justice Operations (2016M-315)
… Accurately report the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315