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Barnard Fire District – Financial Condition (2015M-145)
… The Barnard Fire District is a district corporation of the State, distinct and separate from the Town of Greece, Monroe …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Gloversville Public Library – Claims Processing (2014M-81)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s internal controls over claims … Key Finding The Board does not have policies or procedures to ensure that claims are adequately documented, audited and … Establish a claims processing policy and procedures to ensure that claims are properly documented and audit all …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… is composed of five elected members and is responsible for the District’s overall financial management. The Board … a Treasurer and a Secretary. Budgeted appropriations for 2016 totaled approximately $300,000. Results of Review …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fOperational Advisory No. 36
… been renamed to Shipping, Postage and Mail Services and should be used when shipping any type of package using any … not be available in SFY 2024-25 , and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. Reference: …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its … years 2011-12, 2012-13, and 2013-14. Background Just Kids Early Childhood Learning Center (Just Kids) is a Suffolk … To determine whether the costs reported by Just Kids Early Childhood Learning Center on its CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualOpinion 97-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's … may be expended to provide a death benefit to a member of the Volunteer and Exempt Firemens Benevolent Association …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 91-61
… such an approved plan. We have been asked whether town and village justice courts must collect the additional one … or village court shall be paid to the State Comptroller, and that "the additional one per centum of such bail moneys … as provided in subdivision three of this section, and shall be used to fund the alternatives to incarceration …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Opinion 95-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COMMUNITY DEVELOPMENT …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Processing of Sexual Offense Evidence Collection Kits (Follow-Up)
… the incident to law enforcement and consent to have the kit released by the hospital for forensic testing. Once a … the investigating law enforcement agency collects the kit and sends it to a forensic laboratory for analysis and to … for CODIS eligibility; analyzing the contents of the kit and developing a CODIS-eligible profile, if possible; and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
To determine the extent of implementation of the six recommendations made in our initial audit report Improper Payments for Sexual and Erectile Dysfunction Drugs Procedures and Supplies Provided to Medicaid Recipients Including Sex Offenders Report 2018S16
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… Overview Cost allocation provides for an automated process by which project costs are allocated based on Time … Cost allocation provides for an automated process by which project costs are allocated based on Time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationCity of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue … 2020-21 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Town of Niagara – Justice Court (2015M-218)
… of our audit was to examine the Court’s financial activity for the period January 1, 2014 through July 29, 2015. … Key Recommendations Adopt a policy and develop procedures for the enforcement of collections of fines and fees. Request …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… Purpose of Audit The purpose of our audit was to determine whether cash disbursements were made for proper … documented and supported and approved by the Board prior to being made, for the period January 1, 2015 through October …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Unified Court System Bulletin No. UCS-95
… Purpose To notify the Unified Court System of the change in eligibility for payroll Deduction Code 300, MetLife Whole … Employees Background At the request of the Unified Court System, OSC will modify Deduction Code 300 to allow members … To notify the Unified Court System of the change in eligibility for payroll Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainTown of Eden - Real Property Tax Exemptions (2018M-231)
… with a total assessed value of $7.7 million. The Assessors: Granted or subsequently maintained 20 exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Canastota - Board Oversight (2018M-256)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials properly oversee financial activity. Key Findings The Board did not adequately oversee the Clerk-Treasurer’s work, audit claims before approving … Determine whether the Board and Village officials properly oversee financial …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… of the State, distinct and separate from the Town of Hamburg, located in Erie County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Nesconset Fire District – Length of Service Awards Program (2014M-317)
… and separate from the Town of Smithtown and Suffolk County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Fire District is a district corporation of the State, distinct and separate from the Town of Hardenburgh in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014m