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Town of Wright – Financial Operations (2014M-277)
… taxes. The Board did not ensure that purchases were at the best price and that all disbursements were for proper Town …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … building reserve or transfer its money into other reserve funds with the same tax base to the extent permitted by …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and financial oversight … policies and procedures or a long-term financial plan to govern the budgeting process or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Middlefield – Budgeting (2015M-109)
… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of York – Budgeting and Financial Oversight (2014M-181)
… of York is located in Livingston County and is governed by an elected Town Board comprising four Board members and a … contract for and oversee the financial duties performed by the Firm. The Board did not perform an annual audit of the … and readily available for public inspection, as required by statute. Conduct an annual audit of the records and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Mamakating – Records and Reports (2015M-164)
… showed reserved cash that agreed with the Town’s reserve fund balances, the bookkeeper did not record the transfer of … manner or record town-outside-village general and highway fund cash balances in the accounting records. The Board did … Use interfund advances only when an operating fund is in need of short-term cash and ensure interfund …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… Purpose of Audit The objectives of our audit were to review the Town’s internal controls over the Justice … January 31, 2015. Background The Town of Malone is located in Franklin County and has a population of approximately … to the Supervisor in 2014. Key Findings Justices did not properly segregate the cash receipt duties and did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mEast Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts … adequate internal controls over the cash receipt process to ensure that all cash collections are properly recorded and … included policies and procedures that provided guidance to Library staff involved in the cash collection process for …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… of Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered … covered the period January 1, 2012 to December 31, 2016 for prescription drugs and January 1, 2012 to December 31, 2017 for therapy services. About the Program Many of the State’s …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareTown of Berne – Procurement (2014M-147)
… The Town of Berne is located in Albany County and has a population of approximately 2,800. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Contract 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 91-23
… TOWN LAW, §176-b(10); VILLAGE LAW, §10-1006(10): A volunteer firefighter may not simultaneously be a member of two fire companies, regardless of whether the … itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 2002-4
… to this section, a town, subject to voter approval and all other applicable laws and regulations, may dredge a … the gift and loan prohibition in article VIII, § 1 of the New York State Constitution. Article VIII, §1 prohibits … to the general fund. Finally, the town should obtain all the necessary easements or property interests from the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 90-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … whether the equal protection guaranties of the Federal and State Constitutions would require a village which has …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 95-1
… agency is "a corporate governmental agency, constituting a public benefit corporation" (General Municipal Law, §553[2]). …
https://www.osc.ny.gov/legal-opinions/opinion-95-1HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider located in Westchester … between the ages of three and five years. HTA is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualChild Care Licensing and Inspection
… if the Office of Children and Family Services’ (Office) child care licensing and inspection activities ensure licensed and registered child care facilities are in compliance with applicable laws … families, and communities. The Office's Division of Child Care Services (Division) is responsible for overseeing …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionTax Check-off Funds
… – Establishes uniform requirements for all funds in which tax check-off monies are deposited and requires annual … … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and requires annual reports …
https://www.osc.ny.gov/legislation/tax-check-fundsPersonal Income Tax Refunds
… 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 … of dependents or understated income) 9,875 $ 32,144,145 Tax preparer submitted returns with refundable credits based …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refunds