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Opinion 92-5
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License … NY2d 80, 320 NYS2d 29; Deniham Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… wage laws under its janitorial contract with the New York State Office of Mental Health (OMH). The audit … These outpatient facilities are operated by OMH’s South Beach Psychiatric Center. This contract was procured under …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawOpinion 91-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in such section, including bonds or notes of the State of New York. The bonds of LGAC are not listed in section 139(3). …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 96-24
… -- Appropriations and Expenditures (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … §6-g: A fire district board of commissioners may determine to include in the annual fire district budget an amount to be paid into a capital reserve fund established for the …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 2001-7
Whether a town may impose a onetime entry fee equivalent to the assessments that would have been imposed on the properties for the five previous years
https://www.osc.ny.gov/legal-opinions/opinion-2001-7State Agencies Bulletin No. 609
… Purpose To notify agencies of IRS reporting requirements for deceased … employees Background IRS requires salary payments made to a deceased employee’s beneficiary be reported on Form … of the recipient's Social Security number. Effective Date(s) Immediately Agency Actions Agencies must provide all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/609-new-next-kin-affidavit-form-oscs-bureau-state-payroll-servicesTown of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and … million. Key Findings The Supervisor appointed the Clerk to act as his bookkeeper; however, the New York State … of the Town, or engage an independent public accountant to do so. … The purpose of our audit was to review the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… Town of Guilderland is located in Albany County and has a population of approximately 35,300. The District is governed …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Salem – Financial Management (2015M-295)
… June 30, 2015. Background The Town of Salem is located in Washington County and has a population of approximately … consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually available to … appropriating fund balance to finance annual operations in excess of what is available. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Rensselaerville – Claims Auditing (2016M-244)
… of Rensselaerville is located in Albany County and has a population of approximately 1,850. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a 13-member … Executive Board, which includes a Board President. In the 2012 fiscal year, the Company’s revenue totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … financial activities for the period January 1, 2011, to January 31, 2013. Background The District is a district … The Treasurer did not provide accounting information to their independent public accountant (accountant) in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… December 31, 2013 that was not deposited into a Town bank account and could not be accounted for. The former Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Examination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the … in calendar years 2013 and 2014. Background According to the State’s travel rules and regulations, travel between … more than any other work location). Such designation is to be in the best interest of the State and not for the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationDepartment of Taxation and Finance: Personal Income Tax
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … 117 328,619 Taxpayer reported incorrect wages and withholding 99 238,128 Other 132 3,250,777 Total Refunds …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the League for the Handicapped (LFH) on its Consolidated Fiscal Report … the fiscal year ended June 30, 2014. Background LFH, a not-for-profit organization located in Springville, New York, is … that LFH reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualMedgar Evers College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) … President of Finance and Administration at each college to ensure that each bank account complies with University …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsOnline Claiming for Authorized Users (OUF)
… partners of the New York State Comptroller’s Office of Unclaimed Funds (OUF) to upload third party claims, such as liens, levies and executions, to the unclaimed funds system. Trusted partners include, for …
https://www.osc.ny.gov/unclaimed-funds/claimants/online-claiming-authorized-users-ouf