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Town of Middlefield – Budgeting (2015M-109)
The purpose of our audit was to assess the Boards practices regarding adopting monitoring and controlling the budgets for the period January 1 2013 through J
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)
… of York is located in Livingston County and is governed by an elected Town Board comprising four Board members and a … contract for and oversee the financial duties performed by the Firm. The Board did not perform an annual audit of the … and readily available for public inspection, as required by statute. Conduct an annual audit of the 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)
… January 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The Town’s … Use interfund advances only when an operating fund is in need of short-term cash and ensure interfund advances …
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)
… District, in Sullivan County. The Library is governed by a seven-member Board of Trustees. The Library disbursed a … account during our audit period, which is not permitted by Law. Four disbursements totaling $89,000 were for a public … works contract that was not competitively bid as required by the Law. Key Recommendations Conduct a thorough and …
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)
… Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library … which received its charter from the State Board of Regents in 1988. The Library is governed by a Board of Trustees …
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)
… for the period January 1, 2013 through February 28, 2014. Background The Town of Berne is located in Albany County and …
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 providing services by or under the supervision of a physician or, in the case of a dental clinic or dental …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 2003-1
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of … -- Extension (cost charged only against properties in extension) TOWN LAW §202(5): Pursuant to Town Law §202(5), … proposed district or extension pursuant to the procedures in article 12 of the Town Law (§190 et seq .), or upon town …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 95-1
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … city funds to the agency to cover costs of such benefits. You state that an existing city urban renewal agency provides … advances, loans, grants, subsidies, contributions and any other form of financial assistance to" the agency, for …
https://www.osc.ny.gov/legal-opinions/opinion-95-1State Agencies Bulletin No. 957
… TIAA-CREF Contributions (AC 1781) are available on the Payroll pages of the OSC web site under Information for Payroll Officers . Note : The previous AC 1781 was a three … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To inform agencies of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/957-revised-forms-nys-tiaa-cref-eligible-employeesState Agencies Bulletin No. 928
… through 18 (on the NYS Position page) but must not have a value in the Approved Salary field. RRSU employees must be in … to grade 18 (on the NYS Position page) but must not have a value in the Approved Salary field. Employees must be Active, …
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
Establishes uniform requirements for all funds in which tax checkoff monies are deposited and requires annual reports relating to the use of such monies
https://www.osc.ny.gov/legislation/tax-check-fundsPersonal Income Tax Refunds
… to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for … to determine whether personal income tax refunds approved by the Department of Taxation and Finance Department for …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsEmpire Plan Drug Rebate Revenue
To determine if United HealthCare Insurance Company of New York United credited the Department of Civil Service Department for all rebate revenue due under
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueOmnibus Technical Corrections
… Signed into law on September 29, 2016 as Chapter 337 of the laws of 2016 – A.7292-A (Farrell) / S.5601-A (Golden) … System be notarized (acknowledged); categorizing certain funds as joint custody; authorizing regulations for new …
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 … and an opportunity to be heard before the determination is final. Signing a Responsibility Determination Only an … Note: A subcontractor includes any entity that receives funds from the vendor to perform work on a contract awarded …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewOpinion 2005-1
… considering charging a fee to users for this service. You ask: (1) whether the emergency medical services provider (the … are imposed by the town and, therefore, in the absence of anything to the contrary in section 122-b, constitute town … of civil actions. We also believe that in determining how to proceed, the town may take into consideration an …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 89-46
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … board member is a town office (Town Law, §271; 16 Opns St Comp, 1960, p 399). The qualifications for holding a town … board (see 12 Opns St Comp, 1956, p 66). November 8, 1989 John LaPointe, Town Supervisor Town of Putnam … Whether a …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Dual Employment
… mission is to help people with developmental disabilities live richer lives by creating opportunities and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment