Search
Opinion 98-15
… (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive … requirements of General Municipal Law, §119-dd(4) and such sale is not subject to the permissive referendum requirements of Town Law, §64(2). You ask whether the sale by a town of an historic building pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 98-10
… a village to generate revenues to reimburse the town for the cost of repairs and maintenance of village streets … letter concerning a contract between a town and a village for the repair and maintenance of village streets. You ask … the village to generate revenue to reimburse the town for the cost of these contractual services. Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Wage Subsidy and Transitional Employment Programs
… WSP/TE programs and has contracted with eligible public or private not-for-profit organizations (contractors) to … (e.g., local businesses) to employ eligible individuals or may act as the employer themselves. Each contract … is outdated. As a result, it is not as efficient or effective as it could be in monitoring contractors to …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, 2011, … $74,000 in revenue, including $20,800 in foreign fire insurance premiums, and disbursed approximately $67,000. Key … not include authorization for the compensation currently paid to the Financial Secretary, Recording Secretary, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… a disaster recovery plan that formalizes the procedures to store data offsite and maintain backup files, and establishes …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… corporation of the State, distinct and separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners consists of five elected members, with one member being appointed as Chairman, and is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… members. The Department’s primary sources of revenue are bell jar and bingo profits, and donations. The Department’s … online computerized financial software and preparing the monthly bank reconciliations for all of the Department’s accounts, including bingo, bell jar, and auxiliary. Although all the Board members have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… a district corporation of the State, distinct and separate from the Town of Livonia, in Livingston County, where it is … by statute. District officials did not adequately plan or use a competitive process when procuring goods and … outside its authority. Key Recommendations Properly plan any future capital projects to determine the estimated …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Background The District is a district corporation of the State, distinct and separate from the Town of Lisle and … Board does not conduct an annual audit of the Treasurer’s records or contract with an independent auditor to perform … that benefits District taxpayers. Audit the Treasurer’s records annually or contract with an independent auditing …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… April 1, 2011, to June 13, 2012. Background The Eagle Matt Lee Fire Company is a volunteer organization located in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… with fire equipment, safety gear, and a fire house, and funds the Company’s operations. Key Findings The President … apparently misappropriated nearly $34,000 of the Company’s funds during the period October 2009 to December 2012. In … Recommendations Seek reimbursement for the misappropriated funds. Develop internal controls over the cash disbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… Company officers consist of a President, Vice-President, Secretary, and Treasurer. The President is the chief …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… to reach participation goals for minority- and women-owned business enterprise (MWBE) and disadvantaged business enterprise (DBE) programs, is accurately reporting … York: Contract Participation of Minority- and Women- Owned Business Enterprises ( 2014-S-7 ) Department of Corrections …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented, … not-for-profit organization authorized by SED to provide Special Education Itinerant Teacher (SEIT) and full-day … (SC) preschool special education services to children with disabilities who are three to four years of age. For …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Re-evaluate Just Kids’ less-than-arm’s-length (LTAL) lease and health service transactions for reasonableness and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualManagement of Selected Special Revenue Funds
… Purpose To determine whether the Department of Health (Department) is effectively managing selected … and promote the health, productivity, and well-being of all New Yorkers. Its vision states that New Yorkers will … revenue funds, which are supported by specific sources of State-generated revenue and are legally restricted to …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsState Agencies Bulletin No. 1216
… limits for employees enrolled in the Deferred Compensation Plan for calendar year 2013, pursuant to IRS Section 457 Regulations. The … Employees Employees enrolled in the Deferred Compensation Plan Effective Dates Administration Paychecks dated January … limits for employees enrolled in the Deferred Compensation Plan for calendar year 2013 pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1216-deferred-compensation-maximum-contribution-limits-calendar-year-2013State Agencies Bulletin No. 1073
… MATCHED TO DPV (Data Point Validation), BUT MISSING SEC. # Verify or enter a suite number or apartment number. … or hold it for pickup. INPUT ADDRESS MATCHED CMRA, BUT SEC. # NOT PRESENT Address should include suite or apartment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableSelected Controls Over the Property Tax Assessment Process
… the assessments were authorized. This audit focused on Tax Class 2 properties that are valued as income producing, based … classes, each treated differently under the law. The class of the property determines how property value is assessed. For Tax Class (TC) 2 properties, which include rentals, co-ops, and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processState Agencies Bulletin No. 991
… of a new Time Entry code and to provide instructions for payment of the 2009 Uniform Cleaning and Maintenance … a separate check. There will be no direct deposit for this payment. Eligibility Criteria Employees must be in a … except for those on Military Stipend, are eligible for the payment, provided the employee returns to the payroll within …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguards