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Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Bethpage Fire District is a district corporation of the State, distinct and separate from the Town of Oyster Bay and … in which it is located. The District, which is governed by an elected five-member Board of Fire Commissioners, … totaling $8,029 were not properly supported, such as by itemized receipts. Charges for purchases totaling $24,831 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… of Shawangunk in Ulster County. The Company is governed by an elected five-member Board of Directors. Revenue for the … records. Develop procedures to ensure compliance with State regulations for bingo operations. Establish procedures … forms which require duplicate signatures verifying startup money and all money received. … Wallkill Hook Ladder and Hose …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesWyandanch Union Free School District – Budget Review (B25-7-3)
… Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorizes the District to … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year … of $23,336,380, which is within the limits established by law. Key Recommendations This budget review did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Real Property Tax Cap - Local Governments
… – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap … Call the Help Line at 1-866-321-8503 or (518) 408-4934 or by Email at [email protected] … Find Real Property …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… GCIDA Board consists of seven members, who are appointed by the County Legislature. The Board is responsible for the … did not include all the data requirements needed by GCIDA officials to properly evaluate job performance. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectSUNY Bulletin No. SU-251
… Annuity Background As part of the MVC project sponsored by SUNY, all SUNY TDA deductions will be taken using … set a maximum contribution amount that was to be monitored by the company providing the investment product.In 2009 the … regardless of job status. OSC will load a file provided by SUNY to start deduction code 404 with an effective date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… and/or accumulated excessive amounts of unexpended surplus funds in the general fund and the water and sewer districts … plan or establish reserves to ensure unexpended surplus funds are used as intended. Prior to May 2012, the Highway … balance policy governing the level of unexpended surplus funds to be maintained in its operating funds. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… recommended the Department review the payments identified by the audit and recover overpayments, as appropriate; …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followTown of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… and an elected Town Supervisor. The Town’s main operating funds include the general fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those funds totaled over $2.2 million. Key Findings The Board did … of unexpended surplus fund balance. Unexpended surplus funds were consistently more than the actual expenditures in …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Opinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … General. February 22, 1993 Cornelius F. Healy Deputy State Comptroller … Whether a town and a village may enter …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 99-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … contribution to a charitable organization designated by the family of a deceased volunteer firefighter, as a … whether foreign fire insurance tax moneys may be expended by a volunteer firefighters' benevolent association to make a …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … properties located outside villages within the town. You state that the town presently uses its share of the revenues … of county sales tax in cash. Tax Law, §1262(c), as amended by L 1984, ch 850, provides that, if a town and all villages …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 2001-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by special act, the members of a volunteer fire department … be used for the benefit of the department, as determined by the members of the department. Sections 9104 and 9105 also …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Opinion 98 - 22
… increasing or eliminating cap on in village) MUNICIPAL FUNDS -- Publicity Funds (procedure to establish in village); (providing for, …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 92-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … a portion of a town outside of any water district. You state that the village supplies this private system with …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of to the credit of the real property within the district by any equitable method described in the proposition ( id .). … public authorities provides that transfers of property by a municipality to the authority are exempt from referendum …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Background The District is a district corporation of the State, distinct and separate from the Towns of Rotterdam and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Champion. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… (Department) effectively oversaw and monitored efforts by Nursing Homes, Adult Care Facilities (ACFs), and Home … employees of Nursing Homes, ACFs, and HHCs, according to State requirements. However, we identified 24 applicants …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… were either improper (did not comply with CUNY and/or State and City policies and procedures) and/or were …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-follow