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Opinion 2002-11
… points for responding to the minimum number of fire company calls other than emergency rescue and first aid squad … in section 217(c)(vi)(A) of the General Municipal Law. We have been asked whether a fire district service award … however, that each call run may only be applied under one category or the other. Therefore, in those instances when …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 89-33
… 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. CLAIMS -- Audit … makes specific reference to officers who are compensated on an hourly basis. If payment may be made without prior …
https://www.osc.ny.gov/legal-opinions/opinion-89-33XII.7.B Voucher Denials – XII. Expenditures
… Process and Document Preparation: Payment rejections can occur for … Comments Report to access information on the rejection and what information is needed to reprocess the voucher. In … payment amount 5H Incorrect Vendor ID 5I WCB - Incorrect Case Number 5J WCB - Compensation claim not calculated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsNew York’s Economy and Finances in the COVID-19 Era
… and Socioeconomic Disparities Emerge From the Census Data For example, while 10 percent of all U.S. adults live in … days – that figure rises to 19 percent and 14 percent for black and Hispanic households, respectively. The Census … business to return to its normal level of operations for at least six months. Within that total: 44% of New York …
https://www.osc.ny.gov/reports/covid-19-july-9-2020State Comptroller DiNapoli Releases Municipal & School Audits
… the following local government audits were issued. Town of Dix – Supervisor’s Control of Cash (Schuyler County) The … banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the town and paid $126 of … maximize earnings. North Salem Central School District – Network User Accounts (Westchester County) In addition to …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… could not determine whether deposits were generally made in a timely manner. Auditors reviewed 29 deposits totaling … precluded them from determining whether deposits were made in a timely manner. Another 34 entries totaling approximately … have the correct form of payment (cash or check) listed in the collection records and 26 entries totaling …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology control … needed. Twenty-two of these accounts have not been used in more than five years. Town of German – Supervisor’s … did not maintain the town’s accounting records and reports in a complete, accurate and up-to-date manner. As a result, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Merrick Union Free … the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Environmental Conservation (DEC): Collection and Use of Oil Spill Funds (Follow-Up) (2017-F-13) An initial audit … in December 2004, the facility has undergone periods when it was vacant (for over 3.5 years), leased to a vendor …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Opinion 89-61
… or statutory amendments that bear on the issues discussed in the opinion. TOWN SUPERVISOR -- Compensation (salary … townwide basis) BUILDING INSPECTOR -- Compensation (salary in town charged only to area of town outside of villages) … does not exist, the town justice court for the town in which the village is located has jurisdiction of matters …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 92-47
… that: All surcharge monies remitted to the municipality by a service supplier and all other monies dedicated to the … of interest to the fund from which the investment was made. Also, since statutes creating dedicated accounts do not … purposes, expenditures for those purposes generally may be made in the first instance from other moneys within the fund. …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases Municipal Audits
… did not properly collect and disburse cash assets in his custody, nor did the board ensure the supervisor … properly performed these duties. The audit found $15,823 in missing funds. Auditors also determined that the former … however, all data had been erased prior to its return. In January 2024, the former supervisor was arrested for …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… assets for the period January 1 through December 31, 2014. Background The Arkville Fire District is a district corporation of the State, distinct and separate from the Town of Middletown, and is located in Delaware County. The District is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… approved by the Board. The District used debit cards to make purchases totaling approximately $14,000. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most … Local governments, citizens and the Office of the New York State Comptroller (OSC) play important roles in the … process. Local governments, libraries, schools (except New York City) and fire districts must report to OSC: the …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and has approximately 25 active members. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andTown of Seneca Falls - Town Hall Capital Project (2018M-220)
… an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not … approximately $265,000. The Board inadequately planned for the project, which resulted in the need to borrow … of work. Ensure that the use of reserve funding sources for capital projects are in compliance with applicable …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Greenville Fire District #1 – Board Oversight (2014M-376)
… internal controls over the District’s financial operations for the period January 1, 2013 through July 10, 2014. … and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid prior … process. Review the legal requirements for reserve funds and legalize existing reserve accounts. Audit all …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Cleveland Hill Union Free School District – Financial Management (2017M-235)
… period July 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the … and maintained in compliance with applicable statutes. … Cleveland Hill Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… Purpose To determine the extent of implementation of the six … Railroad employees received costly payments due to long-term practices related to Hours of Service that may have been avoidable. For …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-follow