Search
Massapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … Key Finding The District currently holds seven individual life insurance policies for its four administrators and 14 full-time employees. GML only authorizes group term life insurance policies for employees of a water district. …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Monitoring Town Asphalt Road Projects (2012MS-7)
… report - pdf] We also released 10 letter reports to the following Towns: Brookhaven [pdf] , East Hampton [pdf] , … of wages and supplements for the locality where the work is performed. The Law requires the vendor to submit certified … the asphalt vendor to help ensure that the HMA received is what the Town contractually agreed to purchase. Revise …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Opinion 96-8
… Municipal Law, §99-l[1][a] for handling cases which result in default judgments) STATE COMPTROLLER -- Justice … for certain cases handled by their justice courts which result in a default judgment. The cases in question involve … It is further our opinion that the fact that a case may result in a default judgment has no bearing on payment to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Terryville Fire District – Treasurer’s Duties (2017M-136)
… 1, 2016 through March 31, 2017. Background The Terryville Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and emergency rescue services to about 25,000 … Terryville Fire District Treasurers Duties 2017M136 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136East Meadow Public Library – Claims Auditing (2017M-275)
… 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Essential Policy Elements – Travel and Conference Expense Management
… for various types of travel expenses, including a maximum rate for lodging and meals and, where appropriate, the … reimbursement above this rate may be considered taxable income for the employee. Inquiries about the taxability of … for business travel prescribed for federal income tax purposes. As mentioned previously, the maximum federal …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsTax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceIf You Need Help – Governmental Accounting Standards Board
… auditor. If you have questions about your GASB report or for help accessing Retirement Online , use our help desk form … the dropdown). You can also call 866-805-0990 (press 1 to access the employer menu, then follow the prompts). Rev. … Information about who to contact for questions about …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpAurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate … 2017. Background The Aurora-Colden Fire District No. 6 is a district corporation of the State, distinct and separate … quotes and bid documentation for purchases in accordance with the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Walton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … plan. Ensure the annual financial reports are filed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were not … completes and submits the annual financial report with OSC in a timely manner each year. Ensure that the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Slingerlands Fire District – Professional Services (2014M-250)
… services in accordance with its purchasing policy for the period January 1, 2013 through May 31, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $547,525. Key Finding … District officials did not obtain quotes or proposals for most professional services during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… low rent housing for qualified individuals in accordance with relevant provisions of the New York State Public Housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… 1, 2014 through January 31, 2016. Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization … Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… The Upper Mohawk Valley Regional Water Board was created in 1994 under New York State Public Authority Law. The … which acquired title to the City of Utica’s water system in 1996, is governed by a 12-member Board of Directors. … million. Key Finding Although the Authority is proactive in identifying and addressing unaccounted-for water, 43 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Purchasing and Procurement Practices
… the New York Racing Association, Inc. (NYRA) procured goods and services competitively and in accordance with its … all contracts entered into by NYRA for the procurement of goods or services to be pursuant to a competitive bidding … that “Company employees who are entrusted to purchase goods and services are expected to spend the Company’s money …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesOpinion 98-21
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for emergency ambulance service) -- Fire Districts (contracts for emergency ambulance service) FIRE DISTRICTS -- Ambulance Service … local fire district may jointly contract with a private ambulance company for ALS service …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Challenging a Determination – En-Con Police Officers Plan
… EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/challenging-determinationOnondaga County Probation Department - Financial Operations (2018M-147)
… Audit Objective Determine whether internal controls over the Probation Department's (Department) collection, disbursement and enforcement of restitution, fees and surcharges were adequately designed … and update policies and procedures for the enforcement of County fees and ensure staff properly assess fees and …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Challenging a Determination – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determination