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Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected … did not maintain the Village’s accounting records in a complete and accurate manner. Specifically, we found … and accounts payable were misstated, which resulted in the operating funds’ fiscal health appearing to be more …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The board also approved …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… reports must be certified by the employee requesting reimbursement, the employee’s supervisor, and by an agency … processes whether the expense report results in (i) a reimbursement to the employee, (ii) no reimbursement to the … the employee’s certification. * Agencies may use a form other than the AC 132-S to record and certify employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… The City Council of Mount Vernon did not have adequate financial information for the effective management and fiscal … of city operations because officials failed to file annual financial reports, provide interim financial reports … government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was adequately … 1, 2012 through November 27, 2013. Background The Town of Poland is located in Chautauqua County and has a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… condition of the Town’s sewer and water districts for the period January 1, 2009, to May 31, 2012. Background … approximately 1,500 residents. The Board is responsible for overseeing the Town’s operations and finances The Town’s adopted budget for the 2012 fiscal year totaled approximately $1.71 million. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not … health insurance coverage to over 1.2 million active and retired State, local government, and school district …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesDepartment of Transportation Bulletin No. DOT-37
… purpose of this bulletin is to provide agency instructions for processing the 2020 Shift Lump Sum Payment. Affected … receive a lump sum payment of $400. Employees eligible for the 2020 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate … that responsibility. The following chart describes who is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesCity of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management … 1, 2010, through February 29, 2012. Background The City of Mechanicville is located in Saratoga County and has …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Opinion 95-21
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … (procedures for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper … referendum requirements. July 27, 1995 Jeffrey H. Morris, Esq., Town Attorney Town of Victor … Whether a town board may …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Town of LeRay – Justice Court (S9-14-5)
… approximately $443,900 in fines, surcharges and fees from January 1, 2012 through June 30, 2013. Key Findings The … caseload activity and, therefore, may be losing revenue from traffic violations. The Court has not completed monthly … to ensure that tickets are properly reported, as paid or enforced, in a timely manner. Ensure that bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Accounts Payable Advisory No. 34
… Subject : Updates to SFS Account Codes for the payment and reporting of interest. … for reportable payments processed through a joint custody account. Proper accounting for interest payments provides for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestOpinion 88-73
… Law, §6-d[3][a]). March 22, 1988 Bruce W. Musacchio, Esq., Town Attorney Town of Collins … Whether a town of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … town contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance … State Constitution. March 22, 1988 Lawrence D. Hasseler, Esq., Village Attorney Village of West Carthage … Whether a …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Samaritan Village, Inc. – Chemical Dependency Services Program
… prevention and treatment of alcohol and substance abuse. On October 1, 2009, OASAS entered into a five-year $73.3 … $337,458. We question Samaritan's allocation of $1,063,810 in costs among OASAS and non-OASAS programs. Samaritan … it received by $94,008 and therefore received $94,008 more in reimbursement from OASAS than it was entitled to. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking … by Department inspectors and specially trained State Police and local police officers. When inspections identify …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programState Agencies Bulletin No. 258
… Purpose To provide agencies with instructions on accessing Garnishment panels and interpreting the information on the … class has been established which will allow access to five Garnishment panels - Garnishment Spec 1, Garnishment Spec 2, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsState Agencies Bulletin No. 1587
… Pay Data USA > Tax Information > Update Employee Tax Data On the Federal Tax Data page: Under Tax Data Insert a new row … completed and signed Form 8233 every calendar year.**** On the State Tax Data page: Under State Information: Check … Tax Marital Status: "Single" Withholding Allowance: 1 On the Local Tax Data page: Under Local Information : Click …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsState Agencies Bulletin No. 1121
… income tax withholding rates have changed for 2012. The new withholding rates can be located in IRS Publication 15, … Publications>View online: Tax Publications>Publication 15. New York State, New York City and Yonkers Withholding Allowance The value of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012