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Town of Broadalbin - Records and Reports (2018M-63)
… AUDs in a timely manner. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Bronxville Union Free School District - Procurement (2018M-46)
… professional services. Enter into written agreements or pass resolutions for all current and future professional …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Town of Carrollton – Justice Court Operations (2018M-21)
Town of Carrollton Justice Court Operations 2018M21
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21East Meadow Public Library – Claims Auditing (2017M-275)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an effective audit … June 30, 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected five-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Town of Hartwick – Water District Operations (2017M-250)
… was to determine whether the Board ensured that bills for water services were charged equitably to all system users for … January 1, 2016 through July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a … The Town is governed by an elected five-member Town Board. Water district receipts for 2016 totaled $126,100. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … operations for the period January 1, 2016 through June 30, 2017. Background The Walton Fire District is a district … Findings District officials adopted unrealistic budgets with significant variances in appropriations. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Village of Ossining – Parking Ticket Collections (2017M-259)
… adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, … Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets have remained on the unpaid parking tickets report …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Jefferson Community College – Procurement (2017M-156)
… 1, 2015 through November 28, 2016. Background Jefferson Community College, which is part of the State University of … Jefferson Community College Procurement 2017M156 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Elba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … the Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for 2013 were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mState Agencies Bulletin No. 1709
… of the increase is based on the increase in the Consumer Price Index for the one-year period ending September 30 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1709-tier-6-pensionable-overtime-earnings-limit-calendar-year-2019-employeesWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… 1, 2013 through January 31, 2015. Background The Waterford Volunteer Fire Department is a volunteer organization that provides fire protection services … Waterford Volunteer Fire Department Cash Disbursements 2015M78 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mSlingerlands Fire District – Professional Services (2014M-250)
… Purpose of Audit The purpose of our audit was to review whether the District obtained … distinct and separate from the Towns of Bethlehem and New Scotland in Albany County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… properly accounted for. Key Findings Collections totaling $26,598 for 10 fundraising activities were not supported by … District employees did not submit any documentation to show how funds from 10 cash advances totaling $19,997 were … documentation. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mState Agencies Bulletin No. 1699
… Purpose To notify agencies that the pensionable overtime earnings … dated January 9, 2019 OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2019 … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1699-tier-5-pensionable-overtime-earnings-limit-calendar-year-2019-employeesOpinion 2000-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … in contracts of his or her spouse except contracts of employment with the municipality; see also General Municipal … who are town officials (see, e.g., Opn No. 92-30, supra; 1991 Opns St Comp No. 91-18, p 61; but see 30 Ed. Dept. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 91-62
… discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district public library) -- Conveyance … LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, §1-102; MUNICIPAL HOME RULE LAW, §10(1)(i): A … Whether a village by local law may transfer a building to a school …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 2000-9
… bonus to the executive director of the agency for services already rendered and for which a fixed salary was already … program under which specific performance criteria are set forth and disclosed to the executive director prior to the performance of services, with corresponding dollar amounts of additional compensation …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 2002-13
… Law §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide … benefit of the department or company (see, e.g., 2000 Opns St Comp No. 2000-6, p 16; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Medicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… Medicaid mainstream managed care plans and Family Health Plus managed care plans (Plans) for recipients who were no … managed care, during the audit period, Family Health Plus (FHP) was a publicly funded managed care program for … Medicaid mainstream managed care plans and Family Health Plus …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstreamOversight of Nurse Licensing
… data; and investigates complaints against nurses in accordance with its policies and procedures in a timely manner. The audit covered the period April 1, … as outlined in Title VIII of the New York State Education Law (Education Law). Its regulatory responsibilities …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensing