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Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports … reports were inaccurate or not prepared and submitted to the Board or to the Office of the State Comptroller. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mChenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to … and appropriations are higher than average actual results by $65,000 and $120,000, respectively. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of Nelsonville – Financial Operations (2012M-242)
… ensure the Village payroll was certified, as required by law. The Board did not provide mitigating controls to …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Crown Point Fire District – Board Oversight (2024M-29)
… December 31, 2023, required annual audits for 2017 through 2022 were not conducted. As a result, there is no independent … Required annual financial reports (AFRs) for 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and procedures to provide effective financial oversight of Department operations. In addition: The membership did not follow their bylaws and elect a five-member Board of Directors or a financial secretary, and the President did … and help mitigate the risks associated with a lack of segregation of duties. The Treasurer did not submit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… 1, 2013 through October 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson … of the State, distinct and separate from the Town of Champion. The District is governed by an elected … Town of Champion Great Bend Fire District Internal Controls Over …
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)
… Purpose To determine the extent of implementation of the one recommendation included in our initial audit report, Criminal History Background Checks of Unlicensed Health Care Employees (Report 2016-S-65 ). … To determine the extent of implementation of the one recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through August 31, 2013. … elected members. The District’s budget totaled $330,888 for the 2013 fiscal year. Key Findings We found that, while … filed the District’s annual update documents (AUDs) late for the past five years and they failed to complete monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… initial audit, which was issued June 3, 2016, found that all 14 accounts were opened after CUNY’s bank authorization …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followLansing Fire District – Financial Condition (2013M-80)
… from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners … Recommendations Use the surplus fund balance identified in this report in a manner that benefits District taxpayers. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Opinion 2000-11
… the position vacant. Upon reconsideration, we believe the express language of section 32(2) and the legislative history … appointed by the town board, the deputy, under the express language of former section 32(2), served at the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2002-17
… engaged both as construction manager to act on behalf of a town in coordinating the work of the prime contractors, and as one of the prime contractors, on a town building construction project subject to General … This is in response to your inquiry concerning a proposed town building construction project, governed by General …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 94 - 23
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located … pursuant to Town Law, §170(1), the town board of the town in which the extension is to be located may proceed on its …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 88-56
… bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (fire district commissioner … with the district, does not have a prohibited conflict of interest in purchase contracts between the firm and the … with the district would have a prohibited conflict of interest in contracts between the firm and the district. …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-62
… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 88-18
… in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE … superseded to the extent inconsistent herewith. You ask how mortgage tax moneys distributed to your town pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-18SUNY Bulletin No. SU-251
… is authorized to request these changes under Education Law Article 8C. In addition, the original 403(b) IRS …
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)
… the Highway Superintendent did not review any fuel usage reports generated daily from the new computerized fuel … of fuel on hand. Key Recommendations Adopt a fund balance policy governing the level of unexpended surplus funds to be … perpetual inventory records and review recorded fuel usage for reasonableness. …
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)
… in our initial audit report, Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY … B (Part B), which provides supplemental insurance coverage for outpatient medical services, physician services, and … B cost-sharing amounts (e.g., deductibles and coinsurance) for these dual-eligible individuals. Our initial audit …
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)
… The Board should review budget-to-actual reports on a monthly basis and use them to monitor current-year …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231