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Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting … July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of Fort Plain …
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)
… The Town of Milton is located in Saratoga County and has a population of approximately 18,575. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
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)
… of approximately 7,800. The Town, which is governed by an elected five-member Town Board, maintains a Justice … conduct an annual audit of the Justices’ books as required by statute. Key Recommendations Require the clerk to prepare …
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)
… general funds’ budgets because they were not based on a historical trend of actual results. The Town accumulated … Develop reasonable revenue estimates that are based on a historical trend of actual results. Formally develop a plan …
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)
… performed by the clerk. Not all cases were properly closed out in the Court’s computerized accounting system. The … reconciliations performed on the fine and fees and the bail accounts are accurate and promptly investigate …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s financial management practices for … million. Key Findings The Board did not review the budget-to- actual status reports the Comptroller provided. The Board … As part of its official meetings, routinely review budget-to-actual status reports to ensure the timely monitoring of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Town of Caledonia – Financial Management (2013M-363)
… Purpose of Audit The purpose of our audit was to review the Town’s management practices for the period … Supervisor did not provide each Board member with budget-to-actual reports to monitor the budget throughout the year. The board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial management …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesNursing Home Surveillance
… Purpose To determine whether the Department of Health (Department) consistently follows federal and State … in improving the quality of care and safety in nursing homes. This audit covers the period January 1, 2012 through …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) … the ages of three and five years. Whitestone, located in Queens, New York, provides preschool services throughout …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualSelect Financial Management Practices
… are in compliance with the Commission’s procedures for the period January 1, 2013 through September 30, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesOpinion 2002-9
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (contract for provision of services by private … bidding monetary threshold) REFUSE AND GARBAGE -- Solid Waste Facility (contract for services of individuals to … volunteer workers) VOLUNTEERS -- Use of (to assist at recycling center) STATE CONSTITUTION, ARTICLE VIII, §1; …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 2004-5
… law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide … be the village treasurer (Insurance Law §§9104[a][1]-[3]; 9105[d][2][B]-[D]; Not-For-Profit Corporations Law … AD2d 140, 558 NYS2d 667, lv denied 76 NY2d 714, 564 NYS2d 717, appeal dismissed 80 NY2d 891, 587 NYS2d 901), we have …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 94-21
… the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 90-34
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid … must, in turn, distribute the amount received to the companies constituting the fire department (Insurance Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Internal Control System Components
… audits of internal control, and issuing the Standards for Internal Control in New York State Government … (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Benchmark Family Services, Inc. (BFS) on its Consolidated Fiscal Report (CFR) were … disabilities from school districts located in Jefferson, Lewis, Oswego, and St. Lawrence counties. The counties pay …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualInmate Sentence Calculation and Release Practices
… regulations regarding the sentencing and incarceration of inmates in New York State, including Penal Law Section 70.30, … at each facility are responsible for determining the inmates’ release dates, as well as any credits that reduce … from Department facilities. This total includes 13,628 inmates who were released multiple times while serving a …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesState Agencies Bulletin No. 935
… Services BU04 Division of Military & Naval Affairs BU47 Public Employees Federation BU05 Rent Regulation Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/935-2009-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outState Agencies Bulletin No. 1006
… information and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1006-restoration-contract-pay-and-additional-pay-21p-institution-teachers