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Town of Minden – Budgeting (2014M-366)
… the Town’s budgeting practices for the period January 1, 2011 through July 31, 2014. Background The Town of Minden is … due to the improper allocation of sales tax revenues from 2011-13. Adopt part-town highway fund budgets with realistic … the Towns budgeting practices for the period January 1 2011 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period … August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of approximately … million. Key Findings The Town's accounting records were not adequately maintained. The Town Comptroller has not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Livonia – Justice Court (2015M-76)
… our audit was to examine the Court’s financial operations for the period January 1, 2013 through March 17, 2015. … maintains a Justice Court with two elected Justices. For 2014, the Town reported net revenues from fines and … perform monthly bank reconciliations or accountabilities for their review. The Justices did not routinely submit …
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)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … trend of actual results. Formally develop a plan to use the significant accumulated fund balances to finance capital or other one-time expenditures, including …
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)
… through February 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of …
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)
… compensation, placing an inequitable burden on town-wide taxpayers. The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Opinion 91-28
… or for the payment of refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to …
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
… -- Appropriations and Expenditures (holiday decorations for public roads) -- Powers and Duties (authority to purchase … of holiday decorations for public roads) TOWN LAW §176(4-a), (9): A fire district is not authorized to purchase … power to make any and all contracts herein authorized …". When a statute vests the power to contract in a board, the …
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 … to purchase annuities for the benefit of members of a volunteer fire company. You ask whether foreign fire … law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide that …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Omnibus Procurement Amendments
… technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsOmnibus Technical Procurement Amendments
Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information defining information technology for
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsOpinion 88-6
… The agreement with the bank provides that the town will pay all fees under the plan. Initially, we note that there is …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Accuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid Inspector General's reported cost … methodologies when needed to ensure consistency among all cost savings methodologies. Improve communication among …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsOpinion 99-13
… 1033; Cimato v Town of Pendleton , 237 AD2d 883, 654 NYS2d 888; Wright v LaGrange , 181 Misc 2d 625, 694 NYS2d 862) and …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 2004-7
… provides that rents, together with penalties due for non-payment, "shall be a lien on the real property upon which or … outside users to pay a deposit, to make a minimum payment in advance or to pay a reasonable collection charge …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 88-76
… received from taxes and other public sources for the support of a public library ... shall be paid over to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Get Information about 1099s
… For any questions regarding your 1099-S, 1099-INT or 1099-MISC information return, contact the Office of the State …
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sShenendehowa Central School District – Longevity Payments (2023M-165)
… longevity payments for employees leaving District service are calculated according to the terms of the CBAs. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165