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Opinion 97-24
… FIREFIGHTERS -- Service Award Program (participation by members of the "auxiliary" of an incorporated fire company … of the fire company. You state that the constitution and by-laws of the fire company provide that the auxiliary is … as an active member of a fire department or fire company by the authorities in control of the department or company …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Accounts Receivable Collection and Reporting
… advance innovative energy solutions in ways that improve New York's economy and environment by promoting energy … and more reliable and affordable energy system for all New Yorkers. Collectively, the Authority’s efforts aim to … and analysis, technical expertise, and support in New York State since 1975. The Authority is advancing a …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingOpinion 94-18
… Law, §10-1008, however, provides that the members of all the fire companies of a village, organized and maintained …
https://www.osc.ny.gov/legal-opinions/opinion-94-18XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if … title Cost of title guarantee insurance policies Cost of real estate surveys Cost of an option when it is exercised Special …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsImplementation of the Security Guard Act
… To determine whether the Department of State (Department) is adequately monitoring and enforcing the requirements for security guards under the Security Guard Act. The audit covered the period from April 1, 2016 to November 23, 2020. About the Program Article 7-A …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actTown of Marilla – Town Supervisor’s Activities (2015M-27)
… to review the Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. … The Town of Marilla is located in Erie County and has a population of approximately 5,300. The Town is governed by … $2.8 million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27State Agencies Bulletin No. 1887
… schedule of 20 or more hours per week are eligible after 26 consecutive weeks of employment. Employees with a regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increaseIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… of claims or vouchers (the terms are used interchangeably in this publication) is a classic internal control activity. … control activity that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it … improper or fraudulent claims from being paid. In short, the audit of claims is a highly important internal …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionTown of Phelps – Financial Management (2015M-70)
… was to review the Town’s financial management practices for the period January 1, 2011 through March 27, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $3.6 million. Key Findings The … to govern the budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Southold – Financial Operations (2014M-299)
… was to review selected financial operations of the Town for the period January 1 through December 31, 2013. Background The Town of Southold is located in Suffolk County and has a population of approximately … an elected six-member Town Board. Budgeted appropriations for 2013 were approximately $47.9 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Stockton – Financial Management (2014M-90)
… was to assess the Town’s financial management practices for the period January 1, 2012 through February 13, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The … balance. Adopt budgets that included realistic estimates for appropriations. Develop a multiyear financial plan. … The …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, 2014. … a tax relief rebate program in 2013 to provide property owners with a one-time property tax relief payment. Budgeted … and the application process. Review and approve all claims for payment to ensure that they are supported by …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Villenova – Purchasing (2014M-52)
… audit was to evaluate internal controls over purchasing for the period of January 1, 2013 through January 24, 2014. … is approximately 1,100 residents. Budgeted appropriations for 2014 total about $775,000. Key Findings Town officials did not solicit quotes for certain purchases. Purchase prices were not always …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … Davis State Park. The Town’s budgeted appropriations for 2014 totaled approximately $17.4 million Key Findings The … Ensure that all fuel supplies are properly accounted for and do not allow employees to dispense fuel into their …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Warrensburg - Procurement (2014M-96)
… of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. … by an elected five-member Board. Budgeted appropriations for 2013 totaled approximately $3.4 million. Key Findings The … the purchasing policy. Ensure that contracts are in place for all professional service providers. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Louisville – Water User Charges (2015M-44)
… July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a population of approximately … customer accounts. Three users have administrative rights in the computerized water billing system which allow them to … or prior approval required for adjustments to be made in the system. Key Recommendations Segregate the duties of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44State Police Bulletin No. SP-209
… of this bulletin is to provide the Division of State Police instructions for processing the new bi-weekly 8 Year Seniority Payments. Affected Employees … Police in the Police Benevolent Association of the New York State Police Investigators Association NYSPIA – BU62 who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-209-new-state-police-8-year-seniority-payment-investigators-and-seniorControls Over Transportation Services and Transportation-Related Expenses
… Objective Our audit objective was to determine whether the Office for People With … The audit covers OPWDD transportation expenses (outside New York City) for the period April 1, 2016 through March 31, … records to ensure the safety of individuals it transports. When notified that an employee’s license has been revoked or …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesTown of Great Valley – Town Clerk (2014M-29)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices for the period of January 1 through December 16, 2013. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town Clerk's financial operations for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350