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Town of East Hampton – Budget Review (B7-16-14)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Altona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the … Not all claims contained supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Opinion 92-43
… and Procedures (inclusion of purchases by town highway superintendent); (supersession of State statutes governing … governed by town board's policies and procedures) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (necessity to … GENERAL MUNICIPAL LAW, §104-b: Procurements made by a town superintendent of highways are required to be covered under …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 91-48
Whether a town planning board member would have a conflict of interest if he were to participate in the boards review of a major shopping center expansion
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 89-16
… or purposes contrary to public policy (see e.g. 1987 Opns St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; 1981 Opns St Comp Nos. 81-49 and 146, pp 51 and 151, respectively; 1979 …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Compensation (applicability of General Municipal Law, §207-m to salary of deputy police … section 207m a deputy commissioner who upon the death of the commissioner is appointed to fill the vacancy in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 92-7
… business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating volunteer … requesting funds to help him through this "slow period". For purposes of this opinion, we assume the firefighter is not disabled. Insurance Law, §§9104 and 9105 govern the …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 95-11
… (applicability of General Municipal Law, §207-m to salary of temporary or provisional head of police department) … of temporary or provisional head of police department to salary increase pursuant to General Municipal Law, §207-m) … full-time head of the police department" entitled to salary increases pursuant to General Municipal Law, §207-m. …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 91-17
… Bidding (purchases by other than municipal hospitals from group program under the Public Health Law) GENERAL MUNICIPAL … under the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 93-26
… AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to impose to offset ambulance district costs) TOWN LAW, §§198(10-f), 202, … fees upon users of the ambulance district services to offset district costs and raise the remainder of district …
https://www.osc.ny.gov/legal-opinions/opinion-93-26IX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… that includes Project Costing, Grants Management, and Customer Contracts. Agencies that have started using ESA are … Agencies: Establish their own Federal Grant Projects, Customer Contracts and Awards in SFS Have their Projects and Customer Contracts under their own agency PCBU Use the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… Lapsing deadlines and notices, please visit the Agency Calendar . Lapse Date Review Agencies must review the … Lapsing deadlines and notices please visit the Agency Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesCost-Saving Ideas: School District Auditing – Audit Committee
… committee assists and advises the board on issues relating to the district’s internal and external audits. Selecting the … Auditor Claims Auditor/Deputy Claims Auditor Return to School District Auditing – Roles, Responsibilities and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeClaryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, … Board is making significant financial decisions related to equipment needs without sufficient information. The … capital plan, with an equipment replacement schedule, to help determine capital funding needs or to identify …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Candor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … $420,000. Key Findings The Treasurer’s budget-to-actual reports did not include revenues or a complete … trail beginning with the initial point of cash collection to show the amounts the Treasurer received. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Broome County – Information Technology (2013M-351)
… Findings The County has a policy regarding removable USB storage devices but does not monitor or enforce it, … that more effectively manage the use of portable storage devices. Approve and adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Rockland County - Budget Review (B17-6-16)
… Purpose of Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial … Board improperly allowed the Chief and Assistant Chiefs to fuel their personal vehicles. The Board did not establish … and performing an annual audit. Revise the fuel policy to provide reimbursement based on actual expenditures or …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Bay Shore Fire District – Time and Attendance Records (2017M-264)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Bay Shore Fire District is a district corporation of the State, distinct and separate from the Town of Islip in …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Rutland Fire District – Board Oversight (2017M-262)
… provides fire protection and emergency rescue services to approximately 3,060 residents over 45 square … budget-to-actual reports and trial balances, or compare bank reconciliations with bank statements and canceled check images. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262