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Opinion 88-73
… reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the … by Town Law, §55-a to establish such a fund. There is no general authorization for towns other than suburban … "Capital improvements to be constructed, reconstructed or acquired, or equipment to be acquired, on behalf of an …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Government-Wide Financial Data – 2023 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full accrual basis), … Program revenues include: Charges to customers or others for services related to the program; Grants and contributions …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataTown of LaGrange – Selected Financial Activities (2013M-107)
… purpose of our audit was to examine potential cost savings and internal controls over the Town’s financial operations … The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. The Town is … by the Town Board which comprises the Town Supervisor and four Board members. The Town’s 2011 and 2012 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107City of Amsterdam – Budget Review (B25-5-5)
… independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we … in our previous budget review letter when preparing the 2025-26 proposed budget. The Mayor submitted the 2025-26 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Opinion 2000-20
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 89-26
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … which is not a "political subdivision" to adopt a local law, ordinance, or resolution either: (i) promulgating … subdivision". July 12, 1989 Joseph R. Attonito, Esq., Attorney at Law Selden Fire District … Whether fire district …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 89-60
… a direct or indirect pecuniary or material benefit as a result of that contract. That interest is prohibited if the …
https://www.osc.ny.gov/legal-opinions/opinion-89-60II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. The basic financial statements report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOpinion 88-52
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … which purchases real property from county) -- Interest in Contract (community college officers and employees who are … held by the county for the college will have an interest in the purchase contract. The interest must be disclosed as …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 88-67
… the courts of this State have held public officials to a high standard of conduct and, on occasion, have negated …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… on behalf of 706 Medicaid recipients. One particular doctor (herein referred to as “the Doctor”) was listed as the prescriber on 31,351 (63 percent) … whether Medicaid made proper payments to Joia and the Doctor in compliance with applicable Medicaid laws and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followCity of Olean – Budget Review (B18-1-1)
… Purpose of Budget Review The purpose of our budget review was to … projected unrestricted fund balance would be depleted. Contingency appropriations of $200,000 in the general fund … limited flexibility. The City continues to transfer unused contingency funds from the general, water and sewer funds to …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1City of Lockport -- Budget Review (B18-1-10)
… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Opinion 92-45
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition for services of … first aid squad) EMERGENCY RESCUE AND FIRST AID SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties (imposition of fee for ambulance service) GENERAL MUNICIPAL LAW, §209-b(4): A fee …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Driver Responsibility Assessment Program
… the Department to assess and collect a fee of $250 per year for three years on drivers convicted of alcohol- or … a chemical test. The Law also mandates a fee of $100 per year for the first six points and $25 for each additional point, for a three-year period, on drivers who accumulate six or more points on …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programMedicaid Program – Claims Processing Activity April 1, 2020 Through September 30, 2020
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … million was paid for inpatient claims that were billed at a higher level of care than what was actually provided; …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-claims-processing-activity-april-1-2020-through-september-30-2020City of Lockport - Budget Review (B19-1-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of … maximum levy that the City can impose without the Common Council needing to override the tax levy limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Parsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Parsons Child and Family Center … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … with disabilities who are between three and five years of age. Parsons is reimbursed for these services through …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualCity of Newburgh – Budget Review (B19-6-11)
… not cover unexpected expenses if these funds are used to pay underestimated police and overtime costs. Under the … however, City officials indicated they decreased the levy to be within the limit. The City faces potential … Sale of Metered Water. Adopt a budget that includes a tax levy no greater than the CTL; and no greater than the tax …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11City of Amsterdam – Budget Review (B23-5-4)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of … and other matters that should be reviewed by the Mayor and Council. City officials did not implement all …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4