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Town of Virgil – Justice Court Operations (2015M-77)
… Purpose of Audit The purpose of our audit was to review the internal controls … ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Town of Sidney – Budget Review (B4-15-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … 31, 2005. New York State Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … and maintain a cash receipts journal to account for all fees collected. Ensure that water and sewer collections and …
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)
… report - pdf] Audit Objective Determine whether Town of Palermo (Town) officials used competitive methods when … $101,121 was purchased without competition. Overpaid a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s …
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)
… Company’s internal controls over its financial operations for the period January 1, 2013 through December 16, 2014. … cash disbursements, cash receipts, purchasing, credit card usage and claims auditing. Periodically review bank … review credit card purchases to ensure appropriate usage and compliance with the credit card policy. Annually …
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)
… Findings Aggregated purchases for heating oil and diesel fuel were not competitively bid as required by General …
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)
… The Town of Saugerties is located in Ulster County and has a population of approximately 20,000. The Town is … user access on an ongoing basis or restrict administrative rights to those who need them to perform their jobs. The … page to ensure the users’ understanding and their responsibilities to the Town policy. Adopt IT policies and …
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
… charges filed against a former Delhi village clerk for theft of public funds. The charges resulted from a joint … by the Comptroller’s office and the New York State Police Bureau of Criminal Investigation. “Delhi's former … charges filed against a former Delhi village clerk for theft of public funds …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … or implement procedures to track CDBG funding and document how the grants were spent and that the intended objectives …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing practices and the Justice … Town purposes. The Board did not require Department heads to keep complete records that would be used to determine the purpose of purchases. The Board did …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Opinion 90-7
… of an industrial development agency established for the benefit of the city. You ask whether, pursuant to Public … an industrial development agency (IDA) established for the benefit of the city. Section 18 generally authorizes certain … therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Seized Assets Program
… the proceeds from a criminal activity, or were purchased with the proceeds of a criminal activity. For asset seizure … (ASU) is responsible for ensuring proper processing and tracking of asset seizure cases, even when another law … amounts it receives. For 13 assets, the difference between what the Division expected to receive and what it actually …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programOpinion 94-10
… of Greenburgh, 79 AD2d 628, 433 NYS2d 626 mod 55 NY2d 915, 449 NYS2d 27). Since neither article 12-D nor any other State …
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
… no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … to Highway Law §205-a if residences on that highway are occupied part of the year and are dependent upon such …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… LAW AND RULES, §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a … or care granted or applied for may accept a deed of real property and/or a mortgage thereon on behalf of the social … fee if he or she presents the instrument for filing. We find further support for our conclusion in section 8017(a) 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
… that pursuant to agency requests and in compliance with IRS Rules and Regulations, OSC developed the PayServ … is a duplicate of the original Form W-2; therefore recent address changes will not be reflected. If mailing to the employee, it will be necessary to use the …
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 Retirement Plan checkbox in Box 13 on the 2009 Form W-2 should not be checked. … W-3 require that the retirement checkbox be checked for all employees who are eligible to participate in a retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/944-retirement-plan-checkbox-form-w-2-wage-and-tax-statement