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Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and … June 1, 2013 through July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 through February 28, 2015. … trusts, as required by statute. The Treasurer paid credit card claims prior to Board approval. The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Southside Academy Charter School - Enrollment and Billing (2019M-70)
… that the necessary documentation is kept on file. Refund money due to the SCSD and bill the appropriate resident …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Town of Tyre - Long-Term Planning (2019M-61)
… list and agreement for the expenditure of highway money, including the anticipated costs. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Town of Dickinson – Fiscal Oversight (2014M-337)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2013 through September 30, 2014. Background The Town of Dickinson is located in Franklin County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Lewis – Highway Purchases (2014M-103)
… prepayment of materials to be received in the following year. Key Recommendations Ensure that all Town officials and …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Dutchess County – Court and Trust Funds (2014M-293)
… Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Findings The County Clerk did …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Town of Berkshire – Board Oversight (2023M-122)
… report – pdf] Audit Objectives Determine whether Town of Berkshire (Town) officials ensured non-payroll … to initiate corrective action. … Determine whether Town of Berkshire Town officials ensured nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Town of Dayton – Audit Follow-Up (2019M-189-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fOpinion 94-7
… services provided by a village fire department and may not supersede the prohibition contained in General Municipal … 1992 Opns St Comp No. 92-45, p 114). Thus, a village may not impose a fee upon users of ambulance services provided by … §10(1) authorizes local governments to adopt local laws, not inconsistent with any general law or the Constitution, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Comptroller DiNapoli Releases Audits
… to compensate those persons they might injure or whose property they might damage as a result of an accident. The …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsDrug Management and Disposal
… of Environmental Conservation (Department) developed and implemented a public information program on the proper storage and disposal of medications (drugs), and publicly disseminated a notice to pharmacies, retailers, …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalState Agencies Bulletin No. 1133
… the Form 1042-S is being issued under. CUNY 13-3893536 NYS 14-60132000 Box 12a WITHHOLDING AGENT’S name This box is … City University of New York (CUNY) State of New York (NYS) Box 12b -12d WITHHOLDING AGENT’S Address This box is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1364
… signed consent form from each affected employee to file a claim for refund on the employee’s portion of Social Security … the IRS. Agencies must also record receipt of the form in the payroll system by the established due date. Agencies … a NTAX722 should be directed to the Workers’ Compensation mail box. All other questions regarding this bulletin should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxState Agencies Bulletin No. 1058
… To inform agencies of the content information for the 2010 Form 1042-S. Background According to the IRS Instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1058-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 90-45
… contain a full explanation of the reasons for its adoption and should declare why, as a matter of fact and not mere opinion, efficiency or economy will be served. … a proposed resolution to standardize on a particular make and size of loader tires. The reasons recited in the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 89-57
… Oil Co. v City of New York , 74 NY2d 13, at pp 17-18, 544 NYS2d 119, at p 120). Therefore, we believe … Municipal Law, §103 (see also 1988 Opns St Comp No. 88-12, p 20, in which we concluded that a contract for … Law, §119-o was not subject to competitive bidding). January 4, 1990 Benjamin Greshin, Esq., Village Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 2012-1
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 91-19
… fire districts to purchase apparatus and equipment for the extinguishment and prevention of fires. Although … There is no express or implied statutory authority for a fire district to make a gift of fire district property …
https://www.osc.ny.gov/legal-opinions/opinion-91-19