Search
Town of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2013 through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Owego – Financial Management (2015M-179)
… of our audit was to assess the town’s financial condition for the period January 1, 2012 through December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … an elected five-member Town Board. Budgeted appropriations for the major operating funds for 2015 total approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Sand Lake – Justice Court (2015M-121)
… operations for the period January 1, 2013 through February 28, 2015. Background The Town of Sand Lake is located in … operations for the period January 1 2013 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Allegany – Financial Management (2015M-103)
… was to evaluate the Board’s financial management practices for the period January 1, 2009 through February 2, 2015. … was to evaluate the Boards financial management practices for the period January 1 2009 through February 2 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Town of Caledonia – Financial Management (2013M-363)
… of our audit was to review the Town’s management practices for the period January 1, 2012 through October 16, 2013. Background The Town of Caledonia is located in Livingston County and is governed by an elected Town Board … Findings The Board did not develop policies and procedures for budget preparation and monitoring and, as a result, …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Nursing Home Surveillance
… As a matter of policy, the Department does not utilize the full array of enforcement actions available to it under both …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceOpinion 91-28
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund … whether a village board of trustees may use surplus moneys in the village's water fund for sewer or other general … refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 2003-3
… and Duties (maximum benefit under defined benefit service award program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (maximum benefit under defined benefit plan) … that may be provided under a defined benefit plan service award program cannot exceed a monthly payment for life of …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 2003-4
… from towns' express authority to establish "publicity funds" for, among other purposes, "promot[ing] the general, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 2004-5
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide that … jurisdiction and control of the fire department which, in the case of a village fire department, will generally be …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Omnibus Procurement Amendments
… agencies in a system used by the comptroller to compile vendor responsibility information; defining information … agencies in a system used by the comptroller to compile vendor responsibility information defining information …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsOmnibus Technical Procurement Amendments
… (DeFrancisco) – Relates to participation by state agencies in a system used by the comptroller to compile vendor … information; defining information technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests for proposals for …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsOpinion 88-43
… -- Self-Insurance (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary payments) … -- Disability (reimbursement of sheriff's personnel account from county's workers' compensation self-insurance … -- Fund Transfers (reimbursement of sheriff's personnel account from county's workers' compensation self-insurance …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 88-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of section 113 were construed in NYPIRG v City of New York , 89 Misc 2d 262, 390 NYS2d 784, affd 48 NY2d 917, 425 …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Accuracy of Reported Cost Savings
… of the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. This audit covers the … local law enforcement agencies. These activities result in reported cost savings to the Medicaid program. There are no industry standards or guidelines for calculating cost savings values, so OMIG calculates cost …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsOpinion 99-13
… inspecting or enforcing the permitted activity (see, e.g., NY Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993; … the cost of general governmental functions (see, e.g., NY Tel. , supra , in which the court, quoting from Torsoe … based on reliable factual studies or statistics ( NY Tel. , supra ; Jewish Reconstructionist v Inc. Village of …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 2004-7
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … a village may utilize the tax levy procedures set forth in Village Law §11-1118, for the enforcement of delinquent … you ask whether the village may require the town in which the property is located to levy the delinquent …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 2005-2
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: … reimbursement to firefighters for out-of-pocket expenses in operating their personal vehicles in performing firemanic …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 88-76
Whether interest earned on the investment of moneys appropriated by the village for library purposes is credited to the library fund
https://www.osc.ny.gov/legal-opinions/opinion-88-76Get Information about 1099s
… any questions regarding your 1099-S, 1099-INT or 1099-MISC information return, contact the Office of the State Comptroller at: (855) 233-8363 or (518) 457-7717, or …
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099s