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Opinion 2010-4
… ambulance company) GENERAL MUNICIPAL LAW §§ 122-b (5), 209-b (3-a) (a): A fire district that has in its fire … private ambulance company for prehospital treatment if: (1) the fire district, as a part of a fire protection … not been authorized to render emergency ambulance service 1 may contract to obtain that service from another city, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … County) The board did not ensure the village’s accounting records were current, complete and accurate, and that …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 90-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … by municipality) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification by municipality …
https://www.osc.ny.gov/legal-opinions/opinion-90-7State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village of …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … realistic budgets based on historical or known trends for the town’s three sewer districts. As a result, the sewer … deficit of $160,150 and its accumulated deficit for 2013 was approximately $249,000. Hughsonville Fire …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Beacon City School District , Brookfield Central School District , … School District, Fallsburg Central School District, Johnson City School District, Middleburgh Central School … City School District Brookfield Central School District CSD Chenango Valley CSD FabiusPompey CSD Liberty CSD School …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… Purpose To determine whether UnitedHealthcare overpaid for … Surgery Centers that were contractually required to use in-network anesthesia providers. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryCentral Office – Controls Over Bank Accounts
… system of New York City, and the largest urban university in the United States, consisting of 24 institutions. More … education students are enrolled at campuses located in all five New York City boroughs. CUNY Central Office provides administrative support and business services to its institutions. CUNY’s Cash Management …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsControls and Accountability of Court, Trust and Bail Funds
… Purpose To determine if New York City Department of Finance accurately accounts for … Department of Finance (Finance). These moneys include bail postings made on behalf of defendants, trust funds from …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsOpinion 88-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway Garage (referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Employer E-News Archive — 2023
… Annual Invoice Available Keep Your Retirement Online User ID and Password Safe Share NYSLRS Information with Your New Employees Set Up Your …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2023Asset Forfeiture Escrow Fund
… by the governing board of a village, town, county or city for such monies and proceeds. This law took effect on October … code 894 – Asset Forfeiture Escrow Fund should be used for all moneys and proceeds realized as a consequence of a … the termination of each fiscal year, to render a detailed report of the operation and condition of the asset forfeiture …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundTown of Ashland – Long-Term Planning (2024M-114)
… and to establish plans for periodically reviewing these funds. As a result, officials have not determined the Town’s … needs. As of July 17, 2024, the Town’s capital reserve funds have zero balances. However, based on discussions with …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Forms and Templates
… [pdf] Conflict of Interest Poster [pdf] Debt Statements: For use by cities having a population of more than 125,000 … according to the 1960 federal census - Form AC970 [pdf] For use by all fire districts - Form AC971 [pdf] For use by counties, towns, villages and cities having a …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesComptroller DiNapoli Releases Municipal Audits
… permissive referendum. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… accounting records. As a result, the board’s ability to make informed financial decisions was inhibited because … did not file payroll reports or remit withholdings timely to the Internal Revenue Service or the New York State … authorized by an act of the state Legislature for the city to issue debt to liquidate the deficits. Village of North …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … also Fox v Mohawk and Hudson River Humane Society , 165 NY 517). A municipality, however, may retain consultants to …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12State Comptroller DiNapoli Releases Municipal Audits
… or provide documentation that competition was sought for 11 totaling $133,567. The district may have saved about … board did also not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear financial and capital … As of December 31, 2020, the general, highway and water funds unrestricted fund balances were excessive, ranging from …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2