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Opinion 97-2
… members); (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … in a municipal cooperative health benefit plan for Part B Medicare premiums paid by the former school board member. 1985 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 97-16
… of claim for compensation by assigned counsel in amount fixed by court) -- Payment (without audit of claim for compensation fixed by court) COUNTY LAW, §§722, 722-b, 722-e; COUNTY LAW, … for representation. That section establishes various rates of compensation for time expended in court or before a …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 97-15
… to establish in county) LOCAL LAWS -- Pre-emption (formation of county lighting district) COUNTY LAW, §250; …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Selected Travel Expenses
… whether the Metropolitan Transportation Authority (MTA) - Long Island Rail Road’s (LIRR) expenses for travel and entertainment were appropriate and documented for MTA business purposes. The audit covers from January 4, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesOpinion 2001-6
… public policy (see e.g., Opn No. 2000-6, p 17; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; … use foreign fire insurance tax monies to buy a computer a fax machine and a refrigerator for department use …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Members
… Information and resources for new members established members and readytoretire members …
https://www.osc.ny.gov/retirement/membersTown of Pamelia – Financial Management (2015M-276)
… of approximately 3,160. The Town, which is governed by a five-member Town Board, has eight water special … primarily because the Board underestimated revenues by more than 60 percent from 2012 through 2014. The water …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Town of Waterford – Claims Auditing (2016M-154)
… a population of approximately 8,400. The Town is governed by a five-member Town Board. Budgeted appropriations for 2016 … prior to payment and ensures the claims are supported by adequate documentation and are for legitimate Town …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Town of Union – Financial Condition (2016M-192)
… than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay … fund. Key Recommendations Create a schedule for replacing old or inaccurate meters or both. Ensure that the Town bills …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Yaphank Fire District – Claims Processing (2013M-51)
… receives a warrant of claims for approval. The Board passed a resolution which allows the Treasurer to pay specific bills prior to audit. However, instead of including only … by Town Law, the resolution also allows credit card bills to be paid in advance of the Board’s audit. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background … The District’s general fund budget totaled $234,950 for the 2013 fiscal year. Key Findings The Board has not … our audit was to examine the Districts budgeting practices for the period January 1 2012 to April 23 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… register tape totals exceeded corresponding bank deposits by $41,359. After deducting $14,708 of purchases made with …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… detection by making purchases with the Company’s bank debit card and on the Company’s credit with vendors. The Treasurer … business – some of which he paid with the Company’s debit card – and used Company funds to help purchase a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Middle Island Fire District – Budgeting Practices (2013M-93)
… of Brookhaven in Suffolk County. The District is governed by an elected five-member Board of Fire Commissioners. The … did not prepare District budgets in the format prescribed by OSC or prepare budgets based on reasonable estimates. Due … budgeted appropriations that exceeded the statutory limit by as much as $21,500 in 2010, 2012, and 2013. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Lansing Fire District – Financial Condition (2013M-80)
… January 1, 2008, to December 31, 2012. Background The Lansing Fire District is a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… audit was to examine selected Company financial operations for the period January 1, 2011, through May 31, 2012. … Key Findings The Company did not adequately plan for the construction of the new fire station. Because the Company did … control. Key Recommendations Develop contingency financial plans in the event that the sale of the existing firehouses …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background … general fund budget totals approximately $80,000 for the 2013 fiscal year. Key Findings The District does not … only at year-end. Board members authorize all claims for payment and indicate their approval by affixing their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… - pdf] Audit Objective To determine whether: The Board of Trustees provided adequate oversight of the Library’s … and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued and paid in …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… of 31 vouchers totaling over $1,300 for food, drinks and tableware. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94State Agencies Bulletin No. 1213
… paycheck advice as a “Taxable Expense” (Earnings code TXE). The final transfer of taxable travel … to SFS so that these are received, audited and paid no later than December 7, 2012. Questions Please direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursements