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Chestertown Fire District – Claims Processing (2016M-387)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, properly authorized and approved prior to payment and for valid District purposes for the period … documentation. Resolutions that the Board passed to approve claims for payment did not include information …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Bayport Fire District – Credit Card Use (2016M-394)
… is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained documentation … Bayport Fire District Credit Card Use 2016M394 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
Wallkill Fire District Inappropriate Payments and Purchase 2015M39
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Audits of Local Governments: About Our Audits
… control Compliance Prospective analyses Learn more about our Audit Process . External Peer Review of LGSA To … Audits of Local Governments About Our Audits …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… Objective To determine the extent of implementation of the five … Overpayments for Medicare Part B Services Billed Directly to eMedNY (Report 2017-S-36 ). About the Program The … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… of 101 “active projects” totaling more than $600 million in reported capital investment. Key Findings The GCIDA Board … critical procedures and policies that are used as criteria in the project evaluation processes. The job report form used … use employee benefits attributed to newly created jobs in the cost-benefit analysis. Formally develop a cost-benefit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectTown of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… million. Key Findings The Board did not adopt a policy or develop procedures to govern the level of fund balance to … The Board did not develop accurate budget estimates or a formal, comprehensive multiyear financial and capital … the Town’s 2013 budget to exceed the tax cap by $25,403, or approximately 5 percent. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231SUNY Bulletin No. SU-251
… Questions regarding this bulletin can be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… and was intended to establish uniform audit requirements for Federal awards. The Act mandated that the Federal Office … provisions of the Single Audit Act and set forth standards for obtaining consistency and uniformity among Federal … Awards that identifies expenditures of Federal monies for each Federal program. As noted above, the Act requires an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Opinion 98 - 22
… increasing that amount and you ask whether this must be done by local law or instead may be done by resolution. The Village Law contains no specific … in an amount not exceeding $5000 in a fiscal year must be done by local law or instead may be done by resolution …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 92-55
… AND EMPLOYEES -- Powers and Duties (performing work for private water system) VILLAGES -- Powers and Duties (services for private water systems) VILLAGE LAW, §§1-102(2), 11-1120, … village may not contract to provide, at the expense of the private owners, a village employee to perform testing of …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-29
… placed in a reserve fund for the purpose of retiring the outstanding debt on behalf of the district. You ask whether … of a town water district, for which indebtedness remains outstanding, may be sold to a water authority, and the … the sale must be placed in a reserve fund to amortize any outstanding obligations issued on behalf of the district to …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 93-27
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … may apply the remainder for any of the following purposes or any combination thereof: (a) to reduce general town taxes; … taxes levied in the area of the town outside the villages; or (c) to finance part-town activities. The term "part-town …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 93-6
… generally limited to establishing "fire districts", "fire alarm districts" and "fire protection districts" (see Town … and apart from the town (see Town Law, §174[7]). A "fire alarm district" or a "fire protection district", however, is …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 99-3
… to a charitable organization designated by the family of a deceased volunteer firefighter, as a memorial in … of lessening the grief of, or providing comfort to, the family of the firefighter. You ask whether foreign fire … tax moneys to fund a death benefit payable to the family of a deceased firefighter because death is a …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 2001-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal … machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to purchase a personal computer, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Contribution Rates – Employer Contributions and Rates
… Contribution rates are issued by system and broken down by tier and retirement plan: Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS Retirement Plans One of NYSLRS’ funding … Contribution rates used to calculate annual employer contributions are …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… have member contributions in your account, you can take a loan from NYSLRS. If you aren’t required to contribute … of member service credit. You must repay each outstanding loan in an amount sufficient to repay the loan and interest within five years. Loans are repaid through …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsOpinion 90-3
… -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation) TAX LAW, … of a special act requiring otherwise, the allocation of county sales tax revenue to cities and towns required by Tax …
https://www.osc.ny.gov/legal-opinions/opinion-90-3EDSS - Create Users and Assign Roles
… to other staff in your organization. Your User ID and password is intended strictly for individual use. Never allow … other users to log into the account with your User ID and password. Creating users If you enrolled as the State …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-roles