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Town of Middlefield – Budgeting (2015M-109)
… While the Supervisor provided the Board and Department heads with monthly budget to actual reports and a listing of … there was no evidence that the Board and Department heads discussed them. Key Recommendations Adopt realistic, …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of York – Budgeting and Financial Oversight (2014M-181)
… claims processing and auditing, use of credit cards, payroll processing and maintenance of leave records and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Mamakating – Records and Reports (2015M-164)
… the Town’s recorded and reported financial transactions for the period January 1, 2014 through January 23, 2015. … Town Board. The Town’s 2015 budget appropriations for its four main funds totaled $5.7 million. Key Findings … totaled more than $1.2 million because cash balances for the town-outside-village general and highway funds …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… our audit was to evaluate the internal controls over the Library’s disbursements for the period November 1, 2011, to … The Ethelbert B. Crawford Public Library District is located within the Monticello School District, in Sullivan … Library expenditures or were paid for a higher amount than what was actually owed. Two vendors had initiated a combined …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… audit was to assess the Library’s internal controls over cash receipts for the period January 1, 2012, through March … Board for establishing adequate internal controls over the cash receipt process to ensure that all cash collections are … process for cash register operations, performing daily cash counts, preparing deposit slips, and safeguarding …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Berne – Procurement (2014M-147)
… internal controls over the Town’s purchasing practices for the period January 1, 2013 through February 28, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 for the general and highway funds total $2.2 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Opinion 91-50
… (see General Municipal Law, §106). November 14, 1991 Tom Miller, Associate Investment Officer Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 91-17
… in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, diagnosis or treatment of human …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 2003-1
… (i.e., on an "ad valorem basis"; see, e.g., 1991 Opns St Comp No. 91-10, p 24), unless the petition, in the case of … authorize the town board to charge the extension with a "fair share" of the cost of those facilities that are used by the whole district, including extensions (16 Opns St Comp, 1960, p 61). There is no corresponding provision in …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 95-1
… in the opinion. COMMUNITY DEVELOPMENT AGENCIES -- Officers and Employees (municipality's responsibility to pay … -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL LAW, §§503-a, …
https://www.osc.ny.gov/legal-opinions/opinion-95-1State Agencies Bulletin No. 967
… Purpose To inform agencies of the process for handling the late submission of AC230s and the impact on … Background As stated in Payroll Bulletin 900 – Schedule for Submitting 2009 Returned Paychecks, AC230s submitted by … will remain subject to Federal, State and Local taxes for 2009. Also, the Federal, State and Local tax balances for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/967-processing-salary-refunds-ac230s-submitted-osc-after-january-11-2010State Agencies Bulletin No. 957
… following forms: TIAA-CREF Action Request (AC 1767) and Application For Refund of Employee TIAA-CREF Contributions … Officers . Note : The previous AC 1781 was a three part form. The revised form is one page. Agencies are advised to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/957-revised-forms-nys-tiaa-cref-eligible-employeesState Agencies Bulletin No. 928
… Listing) that lists potentially eligible employees for the Merit Step payment and to provide instructions for submitting transactions for eligible employees. OSC is no longer automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/928-october-2009-merit-step-listings-and-payments-certain-graded-and-nsTax Check-off Funds
… / S.5492 (Marcellino) – Establishes uniform requirements for all funds in which tax check-off monies are deposited and … Memo Bill Text Status … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and …
https://www.osc.ny.gov/legislation/tax-check-fundsPersonal Income Tax Refunds
… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsEmpire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) … Department contracted with United to administer the NYSHIP prescription drug program between January 1, 2008 and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueOmnibus Technical Corrections
… / S.5601-A (Golden) – Makes technical changes relating to removing the requirement that an application for membership … Bill Text Status … Makes technical changes relating to removing the requirement that an application for membership …
https://www.osc.ny.gov/legislation/omnibus-technical-correctionsHow to Conduct a Vendor Responsibility Review
… or only the vendor selected for the contract. Be sure to take into account the time needed to conduct such a … Determination, which states that you’ve conducted an affirmative review and have reasonable assurance that the … Responsibility Review Process Documentation Requirements How to Make a Responsibility Determination … Before …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewOpinion 2005-1
… MUNICIPAL LAW §122-b; STATE CONSTITUTION, ARTICLE VIII, §1: Towns may fix fees for ambulance services, to be paid by … charging a fee to users for this service. You ask: (1) whether the emergency medical services provider (the … Oneida County v Estate of John A. Kennedy , 189 Misc 2d 689, 734 NYS2d 402; Nance v Town of Oyster Bay , 41 Misc 2d …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 89-46
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Planning Board (members must be U.S. citizens) TOWN LAW, §§23, 271; PUBLIC OFFICERS LAW, §3; ELECTION LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-46