Search
Opinion 94-5
… in the opinion. TOWNS -- Powers and Duties (publication in newsletter of articles by individual board members) TOWN BOARD -- Powers and Duties (publication in newsletter of articles by individual board members) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Town of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 … 24, 2014. Background The Town of Willing is located in Allegany County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Opinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police … pursuant to Town Law, §42, would perform the supervisor's functions as police commissioner in the absence or …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Early Childhood Learning Center of Greene County - Compliance With the Reimbursable Cost Manual (2018-S-67) 90-Day Response
To determine whether the costs reported by Early Childhood Learning Center of Greene County on its Consolidated Fiscal Report were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s67-response.pdfVillage of Menands - Justice Court Operations (2019M-185)
Determine whether the Justices adequately oversee the Court’s financial activities and ensure collections are deposited and remitted timely and intact.
https://www.osc.ny.gov/files/local-government/audits/pdf/menands-jc-2019-185.pdfTax Check-off Funds
… Comptroller DiNapoli's Legislative Program Legislative Session 2015-2016: Signed into law on November 20, 2015 as Chapter 453 of the Laws of 2015 – A.7419 (Farrell) / S.5492 (Marcellino) … – Establishes uniform requirements for all funds in which tax check-off monies are deposited and requires …
https://www.osc.ny.gov/legislation/tax-check-fundsXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… assets including infrastructure, subject to defined levels of materiality, are included in the State’s government-wide financial statements as required by GASBS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… is an integral part of creating and submitting travel expense reports in the Statewide Financial System (SFS). … out-of-pocket expenses. An employee reconciles travel expense charges by creating an expense report, associating the travel card charges and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationDual Employment
… Court System (UCS) employees who are dually employed at other State agencies are working their required hours at each job. The audit covered the period April 1, 2010 to … seven UCS/OCA employees were dually employed and obtained at least $40,000 in combined pay. Follow-up showed two of …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentTown of Easton – Sales Tax Allocation (2014M-355)
… Purpose of Audit The purpose of our audit was to review the Town's practice for allocating sales tax revenue for the period … June 30, 2014. Background The Town of Easton is located in Washington County and within its border includes a portion …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… obtained from seven providers who were paid a total of $172,184 in 2016-17. Have required written quote … independent of the purchasing process in accordance with New York State Education Law, Section 1709. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditIII.2 SFS Policies – III. Statewide Financial System (SFS)
… The Constitution of the State of New York Article 5 Section 1 states that “The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesOpinion 88-9
… is needed for an anticipated enlargement of the district's pumping, filtration and purification facilities. You also … by a competent engineer duly licensed by the State of New York (Town Law, §202-b[1]). When the map, plan and estimate …
https://www.osc.ny.gov/legal-opinions/opinion-88-9County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Audit The purpose of our audit was to evaluate the County’s accountability over selected trust and agency funds for the … Background The County of Otsego is located in central New York State and had a 2010 population of 62,259. The County is …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Personal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … fake or inflated number of dependents or understated income) 9,875 $ 32,144,145 Tax preparer submitted returns … 1,468 4,803,844 Taxpayer failed to claim correct income 604 4,389,218 Other 235 2,154,774 Taxpayer claimed …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsExamination of Select Purchases made on State-Issued WEX Bank Fuel Credit Cards by Metro New York OPWDD from July 2014 - March 2018
We examined select purchases made on State-issued WEX Bank fuel credit cards (WEX card) by Metro New York OPWDD from July 2014 - March 2018
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-04-10.pdfSocial Adult Day Services
… in this report in deciding whether a more comprehensive system of regulation, such as licensing, registration, or …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesCost Reporting of Programs Operated by Gateway-Longview, Inc. (2012-S-17)
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17.pdfOpinion 96-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … L 1989, ch 773 as amended by L 1990, ch 17, and City of New York v State of New York , 76 NY2d 479, 561 NYS2d 154, …
https://www.osc.ny.gov/legal-opinions/opinion-96-18