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Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… approximately $1.9 million. Key Findings The Clerk did not issue receipts for any collections nor did she maintain a … over transfer station receipts. Key Recommendations Issue duplicate receipts for all collections where no other …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… complete report - pdf] Audit Objective Determine whether Town of Palermo (Town) officials used competitive methods when … and approved it since 2002. The policy is outdated, does not provide adequate guidance or comply with New York …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… of Audit The purpose of our audit was to examine the Company’s internal controls over its financial operations for the … Citizens Hose Company (Company) provides fire protection and emergency rescue services for the Village of Shortsville …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsTown of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… selected financial operations and the Justice Court for the period January 1, 2013 through August 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled $891,816 for the general, highway and water … account for the sale and inventory of transfer station tickets and permits. Town Justices did not perform monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andTown of North Norwich – Budgeting (2015M-54)
… planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Town of Saugerties – Information Technology (2015M-117)
… 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117DiNapoli Statement on Charges Against Former Delhi Village Clerk
… DiNapoli released the following statement today regarding criminal charges filed against a former Delhi village clerk … office and the New York State Police Bureau of Criminal Investigation. “Delhi's former village clerk Michele … DiNapoli released the following statement today regarding criminal charges filed against a former Delhi village clerk …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkTown of Bolivar – Community Development Block Grant (2013M-353)
… Town’s financial management of the Community Development Block Grant (CDBG) program for the period January 1, 2012 … awarded a $400,000 New York State Community Development Block Grant (CDBG), and contracted with Cuba Community …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Town of Broome – Purchasing and Justice Court (2014M-255)
… practices and the Justice Court’s financial activity for the period January 1, 2013 through March 3, 2014. … function; instead each Department is responsible for making purchases. The Town maintains a Justice Court with … compliance with the Town’s procurement policies and used for proper Town purposes. The Board did not require …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Opinion 90-7
… in 1976 (L 1976, ch 783; General Municipal Law, §903-e) to have the powers and duties, and to be subject to … and the inhabitants thereof ..." (General Municipal Law, §903-e). It is our opinion, therefore, that the city, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Seized Assets Program
… troops did not always report asset seizures to Division Headquarters. During our site visits, we identified 16 cash … and three vehicles that were not reported to Division Headquarters. Key Recommendations Ensure the Division obtains … Requiring that all seized assets be reported to Division Headquarters, even those in the custody of a local or Federal …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programOpinion 94-10
… p 98; see Village of Ardsley v Town of Greenburgh, 79 AD2d 628, 433 NYS2d 626 mod 55 NY2d 915, 449 NYS2d 27). Since …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 2002-5
… Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements (financing acquisition of development rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund … establish for acquisition of development rights for open space preservation); (referendum requirements in connection …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… as a seasonal limited use highway, in and of itself, does not trigger any requirement under section 205-a that the … authorizes a town to temporarily discontinue snow and ice removal and maintenance of highways so designated from … as a seasonal limited use highway. Section 205-a does not qualify designation of seasonal limited use highways …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for … is not liable for any such fee. This is in reply to your letter concerning fees for recording satisfactions of …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 94-4
… rise or origin to a claim may be executed by a signature stamp affixed with the intent to execute the statement, … or may contain a signature affixed by a signature stamp. Town Law, §118(1) provides that, with certain …
https://www.osc.ny.gov/legal-opinions/opinion-94-4State Agencies Bulletin No. 968
… W-2 information is displayed. Click on the “View Printable W-2” button at the bottom of the page. The Form W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/968-automated-process-reissued-2009-form-w-2-wage-and-tax-statementState Agencies Bulletin No. 944
… Purpose To request that agencies identify all employees for whom the … checkbox be checked for all employees who are eligible to participate in a retirement system of New York State. As a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/944-retirement-plan-checkbox-form-w-2-wage-and-tax-statementState Agencies Bulletin No. 930
… Purpose To request verification of the agency address that will be used as the return address on employee … NPAY529 (Agency’s Address Listing). If the agency address is correct, no further action is needed. If the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/930-verification-agency-return-address-employee-form-w-2-wage-and-taxShort Term Interest Pool (STIP) Increase
Allows for an increase in the dollar amount the Comptroller is permitted to hold in indebtedness of certain agencies corporations and bank or trust companies
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increase