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Town of Springport – Financial Management (2014M-329)
… 31, 2014. Background The Town of Springport is located in Cayuga County and has a population of approximately 2,400. … balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations Ratify and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of … or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic budgets that … reasonable levels of fund balance to be maintained in each fund. Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding adopting, … unrealistic budgets and relied on one-time revenues to fund operations. The Board did not approve budget line … through 2014 fiscal years, allowing various budget lines to be overspent. While the Supervisor provided the Board and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of York – Budgeting and Financial Oversight (2014M-181)
… December 12, 2013. Background The Town of York is located in Livingston County and is governed by an elected Town Board … or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not always adopt …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Mamakating – Records and Reports (2015M-164)
… 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 … $5.7 million. Key Findings Interfund advances reported in the annual financial report as of December 31, 2014 … general and highway funds continued to be reported in the town-wide funds. While the 2014 annual financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… Purpose of Audit The objectives of our audit were to review the Town’s internal controls over … financial operations and the Highway Department’s payroll for the period January 1, 2014 through January 31, 2015. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mEast Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts for the period January 1, 2012, through March 31, 2013. …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Many of the State’s Medicaid recipients are also enrolled in Medicare. Such individuals are referred to as … Medicaid. Key Findings The audit identified $20.1 million in Medicaid payments for services provided to dual-eligible … by Medicaid. Key Recommendations Review the $20.1 million in Medicaid payments for therapy services and prescription …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareTown of Berne – Procurement (2014M-147)
… February 28, 2014. Background The Town of Berne is located in Albany County and has a population of approximately 2,800. … update the policies annually. Tested purchases were made in compliance with the procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147State Agencies Bulletin No. 1768
… is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … must reconcile employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a … responsible for the inaccuracy of an employee’s job record in the NYS Payroll System. OSC Actions OSC has created a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1768-verification-employees-social-security-number-ssn-and-name-be-reportedContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… Purpose To determine whether the Shorefront Mental Health Board … (OMH). The audit covered the period from November 1, 2011 to March 31, 2014. Background OMH contracted for $2.3 million …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawOpinion 91-50
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages … State Comptroller or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local … representative, of certain classes of securities listed in such section, including bonds or notes of the State of New …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 91-48
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (planning … board review of shopping center expansion) -- Interest in Contract (planning board review of shopping center … court held that a board member should have disqualified himself from voting to approve an application made by a …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 91-3
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. … those used by the town superintendent of highways, to display a town decal and identification number. You state …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 91-23
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in the opinion. FIRE COMPANY -- Membership (right to be member of more than one company) VOLUNTEER FIREFIGHTERS … membership in more than one fire company apply only to membership in fire companies within the same fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 96-2
… in the opinion. LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax … DISTRICTS -- Library Districts (authority of village to charge library district with proportionate share of tax … -- Refunds and Chargebacks (authority of village to charge library district with proportionate share of tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 2002-4
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … that, absent dredging, the channel will continue to fill in with rock and sediment, impeding boat traffic by rendering … to expend monies from taxes levied for the fiscal year in which the expenditure is to be made to dredge waterways …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2003-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … opinion. IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- Extension (cost … properties in extension) TOWN LAW §202(5): Pursuant to Town Law §202(5), the cost of an extension to a town water …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 90-41
… AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE … borne wholly by the benefited properties. This is in reply to your inquiry concerning the propriety of a village assessing the cost of an extension to an existing sewer system wholly against benefited …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 95-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL LAW, §§503-a, …
https://www.osc.ny.gov/legal-opinions/opinion-95-1