Search
Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Fire District No. 6 is a district corporation of the State, distinct and separate from the Towns of Aurora and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mTerryville Fire District – Treasurer’s Duties (2017M-136)
… Terryville Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Walton Fire District – Financial Operations (2017M-238)
… The Walton Fire District is a district corporation of the State, distinct and separate from the Town and Village of … 2012. Key Recommendations Adopt realistic budgets based on expected expenditures. Develop a fund balance policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Barnard 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)
… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …
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)
… Pocatello Fire District is a district corporation of the State, distinct and separate from the Town of Wallkill, in … totaled approximately $300,000. Results of Review Based on our limited procedures, it appears that the District has …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fOperational Advisory No. 36
… any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget account … be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. … IV.4.B Department Operations – Non-Personal Service – Supplies and Materials …
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
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … that Just Kids reports to SED on its annual CFRs. The State in turn reimburses the counties 59.5 percent of the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualOpinion 97-4
… of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is … chapter 796 provides: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … may use foreign fire insurance tax moneys to provide for the care and relief of the firefighter and his or her …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 91-61
… pursuant to article thirteen-A of the executive law for the county in which the town or village is located " … approved pursuant to article 13-A of the Executive Law for the particular county. Although subdivision two provides, … 1% fee ultimately be disbursed to the county treasurer for use only to fund an approved alternatives to …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Opinion 95-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COMMUNITY DEVELOPMENT … funds to the agency to cover costs of such benefits. You state that an existing city urban renewal agency provides …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Processing of Sexual Offense Evidence Collection Kits (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, … Sexual Offense Evidence Collection Kits (kits) provided to hospitals and other health care providers to collect DNA … To determine the extent of implementation of the …
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)
… for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex … State law prohibits Medicaid payment for procedures and supplies to treat ED for registered sex offenders. We issued … received Medicaid-funded ED drugs, procedures, and supplies, and whether controls were in place to prevent abuse …
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)
… along with wage information from PayServ will enable the State to accurately track costs, bill customers for those … payroll pools should be submitted to OSC Bureau of State Payroll Services as soon as possible to limit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationCity of Yonkers – Budget Review (B20-6-4)
… to balance its budget. Revenue estimates for sales and use tax, income tax surcharge, sewer rents, metered water sales, utilities … additional debt and interest costs by bonding the cost of tax certiorari claims instead of financing them through 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)
… eight disbursements were for purchases made using a debit card. Key Recommendations Ensure that all claims are approved … by the Board before payment. Discontinue the use of debit cards. …
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
… Local 1070 of District Council 37, American Federation of State, County and Municipal Employees Background At the …
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)
… required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231