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Introduction – Improving the Effectiveness of Your Claims Auditing Process
… before payments are authorized. With constant pressure to do more with less, localities cannot afford to overpay …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Phelps – Financial Management (2015M-70)
… four reserve funds, the purpose and funding levels of the reserves have not been established. The Board and Town … have not formally established a multiyear financial and capital plan. Key Recommendations Establish written policies … goals and objectives for funding long-term operating and capital needs. This plan should address the use of unexpended …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Louisville – Water User Charges (2015M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s water user charge … January 1, 2013 through July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports … 1, 2012 through April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Berkshire – Town Clerk (2014M-230)
… approximately $248,000. Key Findings The Clerk failed to issue duplicate receipts or record the form of payment for … did not consistently report monthly financial activity to the Supervisor. The Clerk did not reconcile bank accounts … records or reconcile amounts collected with what was owed to various parties. The Clerk and Code Enforcement Officer …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… to review the Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.7 million. Key Findings The … to review the Supervisors financial records and reports for the period January 1 2012 through July 8 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of Andover – Audit of Claims (2013M-388)
… of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. … or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was included in the Board minutes. We found that …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Accounts Receivable Collection and Reporting
… advance innovative energy solutions in ways that improve New York's economy and environment by promoting energy … and more reliable and affordable energy system for all New Yorkers. Collectively, the Authority’s efforts aim to … and analysis, technical expertise, and support in New York State since 1975. The Authority is advancing a …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingOpinion 2003-5
… Retirement and Social Security Law §363-d does not apply to death benefits provided pursuant to General Municipal Law §208-b. You ask whether the … Law §363-d applies in the case of death benefits pursuant to General Municipal Law §208-b, for a firefighter who died …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 94-18
… of the department may separately incorporate in accordance with Not-For-Profit Corporation Law, §1402. We are enclosing … bidding is not required by statute, prior to negotiating with the benevolent association, the village board should …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2010-2
… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Disposition of … and subject to public hearing requirements as prescribed in Town Law § 198 (12) (a), may sell or lease any real or … district property to be sold or leased has a value in excess of $1,000. Neither Town Law §§ 198 (12) (a) nor 215 …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 88-50
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys to fix dents and small … or acquisition" of a specific or type of "capital improvement" (GML, §6-c[2]). A "capital improvement" includes … means "to construct again, to rebuild, to remodel, to form again or renew" (see also 4 Opns St Comp, 1948, p 484). …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Fire Prevention, Safety and Control
… Purpose To determine whether the Office for People With Developmental Disabilities (Office) was in … institutional and residential settings across the State for more than 126,000 New Yorkers with developmental … New York State Commission on Quality of Care and Advocacy for Persons with Disabilities. Among the improvements are …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlOpinion 99-8
… town board to determine, by its rules of procedure, the form and content of the minutes (see 1982 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 98-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … source, in accordance with the notification procedures of section 162[4][b] of the State Finance Law. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 89-30
… -- Gasoline (authority to provide to private senior citizens organization under contract) GENERAL MUNICIPAL LAW, … §95-a: As consideration under a contract with a private non-profit organization to provide senior citizens bus … to the welfare of the aging, and to contract with private non-profit organizations for the operation and maintenance of …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Retirement
… services for the public members retirees and employers of New York State …
https://www.osc.ny.gov/retirementOpinion 2005-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … police chief and the police sergeant, who is the highest ranking subordinate in the village police department in a … or welfare benefits and employer contributions to pension or annuity funds” (emphasis added). Section 207-m was …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5State Agencies Bulletin No. 2238
… Purpose: The purpose of this bulletin is to inform agencies that position pools … to certain chartfield strings will be lapsing on the above date and will no longer be available for payroll charges. … July 11, 2024 OSC Actions: OSC has provided a spreadsheet of all current position pools that are affected by lapsing. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-events