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Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Park No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Sand Lake in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Terryville Fire District – Treasurer’s Duties (2017M-136)
… to about 25,000 residents in the hamlets of Terryville and Port Jefferson Station. The District’s 2016 operating …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
AuroraColden Fire District No 6 Financial Activity 2017M208
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Walton Fire District – Financial Operations (2017M-238)
… The Walton Fire District is a district corporation of the State, distinct and separate from the Town and Village of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Gloversville Public Library – Claims Processing (2014M-81)
… through December 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton … The Library received its charter as a school district public library from the State Board of Regents and is … Gloversville Public Library Claims Processing 2014M81 …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Opinion 2001-15
… DISTRICTS -- Dissolution (authority to dissolve a lighting district); (authority of corporation to sign … PROPERTY -- Disposition of (a service contract of a lighting district) WORDS AND PHRASES -- "Corporation" … LAW §191; TOWN LAW §202-c(1): A petition to dissolve a lighting district pursuant to Town Law §202-c(1) is proper …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 97-4
… tax moneys to fund a death benefit payable to the family of a deceased firefighter because death is a … benefits solely by reason of the disability or death of a family member of a firefighter (1984 Opns St Comp No. 84-36, supra ). Of course, if the disability or death of a family member renders a firefighter "indigent" within the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 91-61
… additional one per centum of such bail moneys shall be disbursed as provided in subdivision three of this section, … as noted, require that the additional 1% fee ultimately be disbursed to the county treasurer for use only to fund an … the additional one per cent fee because the fee cannot be disbursed in accordance with the requirements of section …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Opinion 95-1
… in the opinion. COMMUNITY DEVELOPMENT AGENCIES -- Officers and Employees (municipality's responsibility to pay health … Civil Service Law, §§163[4], 200 et seq .; 1988 Opns St Comp No. 88-64, p 126). A city urban renewal agency is "a … a corporate existence separate from the city (1981 Opns St Comp No. 81-117, p 119; 34 Opns St Comp, 1978 p 68). Among …
https://www.osc.ny.gov/legal-opinions/opinion-95-1XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… Overview Cost allocation provides for an automated process by which … Time and Labor data. The integration of payroll and labor cost allocation is a statewide requirement for reporting. … data should be reported at the Employee level for time and cost which will be directly coded to projects by pay period. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) … and 2013-14. Background Just Kids Early Childhood Learning Center (Just Kids) is a Suffolk County-based for-profit … education programs, Just Kids also operates a day care center. Several Just Kids employees also performed services …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex … State law prohibits Medicaid payment for procedures and supplies to treat ED for registered sex offenders. We issued … received Medicaid-funded ED drugs, procedures, and supplies, and whether controls were in place to prevent abuse …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… during the physical exam of an alleged sexual assault victim. The victim has the right to choose whether to report the incident … kit released by the hospital for forensic testing. Once a victim provides consent, the investigating law enforcement …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followCity of Yonkers – Budget Review (B20-6-4)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … on nonrecurring revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Filing the Resolution – Reporting Elected and Appointed Officials
… You can use Retirement Online to electronically file the information that is listed … Resolution instead of mailing the paper form to NYSLRS. By submitting the information through Retirement Online , … are certifying the electronically transmitted data is a true and correct statement for each member reported. To …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionTown of Eden - Real Property Tax Exemptions (2018M-231)
… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not … fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … The Lake View Fire District is a district corporation of the State, distinct and separate from the Town of Hamburg, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Nesconset Fire District – Length of Service Awards Program (2014M-317)
… employees properly earned length of service award program (LOSAP) credit for the period January 1, 2013 through July 31, … employees serving as volunteer firefighters from earning LOSAP points for responding to calls during their regularly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Town of Niagara – Justice Court (2015M-218)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218