Search
Walden Fire District – Disbursements (2014M-184)
… The Walden Fire District is a district corporation of the State, distinct and separate from the Town of Montgomery in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Bovina Fire District – Fund Balance (2015M-138)
… The Bovina Fire District is a district corporation of the State, distinct and separate from the Town of Bovina, and is … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written … that details anticipated equipment replacement needs based on useful life. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Town of East Hampton – Budget Review (B7-16-14)
… 2017 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling … million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December 31, 2008, and …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Belfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … for the 2013-14 fiscal year were approximately $38.5 million. Key Findings The Board overestimated revenues in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… District (District) claims were adequately supported, for appropriate purposes and approved prior to payment. Key … approximately $5 . 5 million and found that they were for appropriate District purposes and audited prior to … of claims initiated by him totaling more than $48,000 for the IT Department was not independent. The Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… A former Board member was not removed as a signer, and new Board-appointed signers were not added to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Village of Albion – Water and Sewer Rents (2013M-108)
… deposited and made adjustments for water and sewer bills with only limited oversight. The Board also did not … and calibrated on a regular basis to help ensure that bills, especially those for the Village’s largest customers …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Opinion 92-43
… AND HIGHWAYS -- Highway Supplies and Equipment (necessity to obtain prior town board approval for purchases of); … SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (necessity to obtain prior town board approval for purchases); … and procedures) TOWN BOARD -- Powers and Duties (authority to require prior board approval in procurement policies and …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 93-25
… to create a public street by prescription or public use. With regard to the situation presented in your letter, we do …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 92-7
… discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax … associations) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's Benevolent Association may expend foreign … and his or her family. You ask whether the Fishkill Exempt Firemen's Benevolent Association may expend foreign …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (applicability of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual … section 207m a deputy commissioner who upon the death of the commissioner is appointed to fill the vacancy in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 89-16
… FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise … to pay for the publication of a fire department or company newsletter, the moneys may be expended by the treasurer for … expended to pay for the publication of a fire department newsletter. Sections 9104 and 9105 of the Insurance Law, as …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 93-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … has formed an ambulance district and contracted with a not-for-profit corporation for the provision of personnel to … also may charge a fee to persons utilizing the services of the ambulance district and retain the fees for use by the …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 91-17
… the prevention, diagnosis or treatment of human disease, pain, injury, deformity or physical condition .... There is …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 88-72
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … is within the boundaries of a county sewer district. You state that the county district does not serve all the …
https://www.osc.ny.gov/legal-opinions/opinion-88-72XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… Report of this Chapter for more information. Vouchers Online Entry of Vouchers by Business Units Online certification must be completed by the Agency … must be changed to use a non-lapsing appropriation. Online certification of reconciliation vouchers must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… Agencies that have started using ESA are considered to be “Onboarded” agencies. Onboarded Agencies: Establish … Billing Process (See Chapter XIV, Section 15.E of this guide on how to set this up in the Project Guide) Interface … wait for payment date to begin billing. There is a two-step billing approval process before expenses can be drawn. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesCost-Saving Ideas: School District Auditing – Audit Committee
… as a separate advisory committee or a combination of the two a district resident or nonresident Who does not … employees or service providers (see Avoiding conflict of interest ) Resources "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeCandor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … $420,000. Key Findings The Treasurer’s budget-to-actual reports did not include revenues or a complete … trail beginning with the initial point of cash collection to show the amounts the Treasurer received. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268