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Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 through … policies and procedures for ambulance service billing and collection. An outside billing agent creates billing reports, … policies and procedures for ambulance service billing and collection. The procedures should address periodic …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Village of Suffern – Budget Review (B17-6-8)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… School District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Ellenville – Information Technology (2014M-278)
… our audit was to determine if the Village’s computerized data and assets were properly safeguarded for the period June … policies and procedures to protect critical financial data. Key Recommendations Designate an individual as the … Adopt written IT policies and procedures to address breach notification, disaster recovery, acceptable use, …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Geneva Housing Authority – Cash Receipts (2015M-160)
… Cash receipt duties were not adequately segregated and compensating controls were insufficient. The Authority … cash level. Access rights to the housing software and accounting system are not properly restricted. Key … Ensure that user access rights in the accounting system and housing software are limited to only those functions …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Wading River Fire District – Gasoline Credit Cards (2017M-5)
… The credit card policy does not identify the number of cards to be issued or the individuals authorized to use the cards, and 15 cards were in the District Manager’s custody. Key … Wading River Fire District Gasoline Credit Cards 2017M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of … The Board has not developed policies and procedures for cash receipt and disbursement duties, and the … for all transactions, and the youth center does not have a cash drawer, safe or lockbox. Not all claims were audited by …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Southold – Financial Operations (2014M-299)
… was to review selected financial operations of the Town for the period January 1 through December 31, 2013. … an elected six-member Town Board. Budgeted appropriations for 2013 were approximately $47.9 million. Key Findings The … was to review selected financial operations of the Town for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Clarence Public Library – Audit of Claims (2016M-355)
… audit of claims prior to payment and ensure that the Secretary documents the approval of claims in the Board …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Chestertown Fire District – Claims Processing (2016M-387)
… The Board does not perform a deliberate audit of each claim by comparing the claim as listed on the abstract against available supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Monroe County - Financial Condition (2018M-179)
… Findings The County’s financial position has been strained for several years. Its combined funds’ 1 available fund …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Unified Court System Bulletin No. UCS-218
… To inform agencies of OSC’s automatic processing of the October 2014 and April 2015 Salary Increases (Bargaining … percent (2.00%) or $1000, whichever is greater, effective October 1, 2014 and a salary increase of two percent (2.00%) … employees in Bargaining Units F8 and G9 and include the October 1, 2014 and April 1, 2015 Salary Schedules. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-218-october-2014-and-april-2015-salary-increases-bargaining-unitsOpinion 88-51
… of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be … for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be … expense has been described as follows: "'To repair is to restore to a sound state or to mend, while a replacement …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 94-25
… §1402.00[1]). Thus, in our view, an "official meeting of [a] volunteer fire company" is a duly authorized meeting of the entire membership of the company. General … company is limited to the directors of the fire company, a meeting of either body is not an "official meeting of [a] …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Opinion 95-12
… otherwise provided for by law. Section 10(3) sets forth requirements for the securing of public deposits. General … are organized under the provisions of the Home Owners' Loan Act (12 USC §1461 et seq .). A federal savings … federal savings banks must be members of the Federal Home Loan Bank System (12 USC §1464[f]). Based on the distinct …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Compliance With Special Education Requirements – Evaluations
… of Education (Regulations) stipulate procedural requirements for the referral, evaluation, Individualized …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsOpinion 94-10
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … village, and one or more villages within the town. Article 12-D of the General Municipal Law (§239-o et seq.) governs … 626 mod 55 NY2d 915, 449 NYS2d 27). Since neither article 12-D nor any other State statute provides for the …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 89-44
… VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State Comptroller) STATE COMPTROLLER -- Justice Court … COURT ACT, §2021: Acting village justices are required to file a monthly report with the Justice Court Fund of the … reporting. You ask if acting village justices are required to file a monthly report with the Justice Court Fund of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 95-2
… LAW, §§818, 819: The amount billed by a cable television company to a municipal housing authority as a "pass through" … to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 93-6
… §184: A town may not enter into a municipal cooperation agreement pursuant to article 5-G of the General Municipal … You ask whether a town and a village may enter into an agreement pursuant to article 5-G of the General Municipal … a town and a village to enter into a municipal cooperation agreement, each must have authority to perform separately the …
https://www.osc.ny.gov/legal-opinions/opinion-93-6