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Town of Worth – Financial Operations (2014M-323)
… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the 2010 Census. The Town is governed by an elected five-member Town Board. Budgeted appropriations for … enter into any contract with a Town officer or employee who has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Tuxedo – Financial Operations (2014M-284)
… of our audit was to review the Town’s financial operations for the period January 1, 2013 through January 29, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $9.5 million for all funds, including special districts. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Tyrone – Financial Management (2014M-343)
… Perform an annual audit or hire an independent auditor to do so. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Lewisboro – Financial Condition (2014M-309)
… 30, 2014. Background The Town of Lewisboro is located in Westchester County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Town of Minden – Budgeting (2014M-366)
… located in Montgomery County and includes the Village of Fort Plain within its boundaries. The Town, which is governed …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Livonia – Justice Court (2015M-76)
… our audit was to examine the Court’s financial operations for the period January 1, 2013 through March 17, 2015. … maintains a Justice Court with two elected Justices. For 2014, the Town reported net revenues from fines and … perform monthly bank reconciliations or accountabilities for their review. The Justices did not routinely submit …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Owego – Financial Management (2015M-179)
… December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … actual results. The Town accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Sand Lake – Justice Court (2015M-121)
… Purpose of Audit The purpose of our audit was to evaluate the Court’s financial operations for the period January 1, … The purpose of our audit was to evaluate the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Allegany – Financial Management (2015M-103)
… 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Town of Caledonia – Financial Management (2013M-363)
… 16, 2013. Background The Town of Caledonia is located in Livingston County and is governed by an elected Town Board … and expenditures, and appropriation of fund balance only in amounts that are available and necessary to fund … interim detailed budget-to-actual reports for their use in monitoring revenues and expenditures throughout the year. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Nursing Home Surveillance
… Facilities for Individuals with Intellectual Disabilities Surveillance (Division), is responsible for ensuring nursing … be conducted at least every 15.9 months pursuant to CMS guidance. Complaint surveys investigate issues, and nursing …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceOpinion 91-28
… that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) … A village may use profits resulting from operation of a water utility for general village purposes. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 2003-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … roads) RATIFICATION -- Claims (purchase by fire district of holiday decorations for public roads) TOWN LAW §176(4-a), … Whether a board of a fire district may authorize payment of a claim arising …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies … Whether foreign fire insurance tax monies may be expended to purchase annuities …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Omnibus Procurement Amendments
… Session 2017-2018: Vetoed on December 28, 2018 - Veto Memo 336 – A.8156 (Peoples-Stokes) / S.6452 (DeFrancisco) – … valuation of non-cash contracts by the state comptroller. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsOmnibus Technical Procurement Amendments
… of non-cash contracts by the state comptroller. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsOpinion 88-43
… (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary payments) COUNTY … account, the county governing board is not obligated to replenish the sheriff's personnel account by appropriation … fund maintained by the county. This is in reply to your letter with respect to deputy sheriffs and county …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Accuracy of Reported Cost Savings
… improperly expended Medicaid funds while promoting a high quality of patient care. OMIG conducts and supervises … supported, we also estimate OMIG overstated savings from 27 of 35 activities examined by at least $1.2 billion as a … corrective action on the methodologies for many of these 27 activities. A lack of communication among the managers …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsOpinion 99-13
… is unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE … has a rational basis for such distinctions. A higher town building permit fee for seasonal, unheated structures would … of structure. You ask whether a town may impose a higher building permit fee for structures that would have no heat …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 2004-7
… LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL PROPERTY TAXES … AND ASSESSMENTS -- Tax Levy (enforcement of delinquent water user fees against outside users with) WATER RENTS -- Enforcement (of delinquent outside users by …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7