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Altona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing … $628,000. Key Findings Not all claims for payment were supported by documentation. Not all claims contained … to payment. Key Recommendations Ensure that all claims are supported by adequate documentation prior to approving the …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Opinion 89-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by a special act, the members of the fire department or, in the case of a multi-company fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 92-29
… deputy police commissioner); (salary of individual filling vacancy in office of police commissioner) POLICE AND POLICE … of deputy commissioner); (salary of individual filling vacancy in office of police commissioner) GENERAL MUNICIPAL … the police department, an individual appointed to fill a vacancy in the office of commissioner is entitled to at least …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 92-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … incorporating volunteer firemen's benevolent associations) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 93-25
… context is intended to relate to public streets (1975 Opns St Comp No. 75-1105, unreported; 12 Opns St Comp, 1956, p 59; 7 Opns St Comp, 1951, p 285). There is … NYS2d 141; Impastato v Catskill , 55 AD2d 714, 389 NYS2d 152, affd 43 NY2d 888, 403 NYS2d 497; Jakobson v Chestnut …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… Audit Objective Determine whether the Caledonia Joint Fire District (District) Board of Fire Commissioners (Board) and District officials properly … $16,424 and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… not comply with one of its resolutions when it failed to bill other municipalities for legal services provided to the municipalities by the Town’s Attorney. Key Recommendations Establish an equitable method … districts and adopt realistic water budget estimates. Bill the property owners to whom water lines were extended …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) … our recommendations in the audit report City of Poughkeepsie Industrial Development Agency – Project Approval … established in 1974 for the benefit of the City of Poughkeepsie (City) and its inhabitants. The IDA is governed …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fOpinion 91-17
… applicable to General Municipal Law, §103(8) (1990 Opns St Comp No. 90-18, p 41; 1989 Opns St Comp No. 89-2, p 6). Section 2801(1) of the Public Health … under the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 88-72
… of conveying, collecting, treating, and disposing of the sewage of other municipalities and districts within the … the district so included may be represented at the public hearing on the establishment of the county district … whether the establishment of the district is in the public interest, should be aware of the possibility that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Opinion 93-26
… costs by ad valorem assessment. October 22, 1993 Myron I. Mandel, Esq., Town Attorney Town of Highlands …
https://www.osc.ny.gov/legal-opinions/opinion-93-26IX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project Costing, … transactions will get collected into the Project Costing (PC) module. Once the contract is in ACTIVE status, the … these transactions will create temporary bills in PC. Step 2) Bill Approval. As part of the project setup …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… Accounting Section representative by the published deadline. See Section 2.A. - NYKK0004 Appropriations Due To … completed by the Agency Financial Officer by the published deadline. Payment dates on ‘lapsing’ vouchers must be the … process should be transferred to SFS by the published deadline to ensure they are loaded into SFS prior to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesCost-Saving Ideas: School District Auditing – Audit Committee
… may include: a board member, a nonmember as a separate advisory committee or a combination of the two a district … employees Persons connected with the district Vendors or service providers Non-board members with close or immediate family members who are district employees or service providers (see Avoiding conflict of interest ) …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeVendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does business with the vendor according to the vendor’s logistical preferences, …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationPearl River Union Free School District – Competitive Procurement (2015M-363)
… 1, 2014 through November 13, 2015. Background The Pearl River Union Free School District is located in the Town of … Pearl River Union Free School District Competitive Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… (SED) requirements for providing shared Managed Technical Support to school districts for the period July 1, 2014 … Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) is a public entity serving 23 component … or more districts. BOCES did not charge all districts for services using the approved full-time equivalent method. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalMineola Union Free School District – Competitive Quotations (2015M-313)
… does not have written guidelines or procedures for seeking competition for purchases that are not subject to competitive … Ensure that adequate actions have been taken in soliciting competition, or applicable contracts are used, prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Roosevelt Fire District – Fire Station Project (2015M-163)
… audit was to examine internal controls over the District’s fire station construction for the period January 1, 2014 through March 13, 2015. Background The Roosevelt Fire District is a district corporation of the state, … stations, is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2015 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May 31, 2014. … to compare current and projected jobs at the time of application to the reported number of jobs actually retained …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loan