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Town of Phelps – Financial Management (2015M-70)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … long-term operating and capital needs. This plan should address the use of unexpended surplus funds and the necessity …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Louisville – Water User Charges (2015M-44)
… purpose of our audit was to review the Town’s water user charge activity for the period January 1, 2013 through July … purpose of our audit was to review the Towns water user charge activity for the period January 1 2013 through July 9 …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of Brant – Justice Court (2014M-180)
… Submit monthly reports to the JCF no later than the 10th of the following month. Review and analyze all open case …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Berkshire – Town Clerk (2014M-230)
… The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is governed by an elected five-member Town Board. Budgeted general fund … Officer failed to compare the money received for building permits with the permits actually issued. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s … did not adequately monitor the work of the accounting firm with which the Board contracted to assist the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of Andover – Audit of Claims (2013M-388)
… by the Board for payment was included in the Board minutes. We found that the amounts in the minutes did not agree with the total amounts of the approved … and appropriation accounts to be charged. Enter in the minutes the total dollar amounts and the sequential numbers …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388CUNY Bulletin No. CU-659
… inform CUNY payroll staff of new PayServ codes to be used for employee Imputed Income. Affected Employees Active CUNY … bargaining unit AJ or GA and who cover a domestic partner for health insurance benefits will be affected. Employees in … CUNY Additional Pay earn codes to identify and accurately report CUNY Imputed Income transactions for CUNY employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeOpinion 94-18
… Law, §10-1008, however, provides that the members of all the fire companies of a village, organized and maintained …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Overpayments of Certain Medicare Crossover Claims
… under 65 with certain disabilities. Individuals enrolled in both programs are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the … Medicare crossover claims. Review the $16.4 million in potential Medicaid overpayments and recover where …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsOpinion 2010-2
… v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere … Ops St Comp No. 86-78, supra ; but see Matter of Toussie v County of Suffolk , 26 AD3d 506, 809 NYS2d 573, lv denied 7 NY3d 711, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 88-50
… To some extent, then, the distinction is a matter of the degree of work to be performed. In addition, an important … and a repair of a capital improvement] is a matter of the degree of work to be performed." When attempting to make this …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Fire Prevention, Safety and Control
… in both institutional and residential settings across the State for more than 126,000 New Yorkers with developmental … from reviews conducted by the Fire Safety Panel of State and National Experts and by the New York State … safety experts and the development of standards for fire drill frequency, sprinkler and fire alarm maintenance …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlOpinion 99-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 98-8
… services, when available in the form, function and utility required by the political subdivision, from a … source" or whether the town may solicit competitive bids for such services. General Municipal Law, §103 provides that, … officer, board or agency of a political subdivision or district therein to the "lowest responsible bidder furnishing …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 89-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … We suggest, however, that appropriate officials of the New York State Department of Taxation and Finance and the Federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Retirement
… The New York State and Local Retirement System NYSLRS offers services for the public members retirees and employers of New York State …
https://www.osc.ny.gov/retirementState Agencies Bulletin No. 2238
… on the above date and will no longer be available for payroll charges. Effective Dates: Administration paychecks … the Institution check dated 7/11/2024 to ensure that the Payroll files can be successfully processed in SFS. Questions: Questions may be directed to the Payroll System Support Group at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… – pdf] Audit Objective Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials … response letter. … Determine whether the Gates Fire District District Board of Fire Commissioners Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10National Directory of New Hires Data Security
… federal requirements for securing National Directory of New Hires data. Our audit covered the period from March 2020 … these programs, OTDA obtains National Directory of New Hires (Directory) data provided by the Office of Child …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… by the Office of the State Comptroller’s (OSC) Office of Unclaimed Funds (OUF). NYS issued checks are required to be … checks, report abandoned property to OSC Office of Unclaimed Funds and transfer those monies from the sole custody account to the unclaimed property fund, in accordance with the above …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatment