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Franklinville Joint Fire District – Claims Processing (2017M-141)
… written claims processing policy. The Chief and assistant chiefs primarily used debit cards to purchase miscellaneous …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Vendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the … payments to the correct bank account or address. The “Location” section of the Vendor Record contains business …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationCost-Saving Ideas: School District Auditing – Audit Committee
… of the State Comptroller (includes audit committee charter template) Other auditing roles External Auditor Internal …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeCounty of Rockland – Budget Review (B18-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background … County of Rockland Budget Review B18611 …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Broome County – Information Technology (2013M-351)
… through August 20, 2013. Background Broome County, located in the Southern Tier of the State, has approximately 200,000 …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Rockland County - Budget Review (B17-6-16)
… Rockland County Budget Review B17616 …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Opinion 93-26
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … ambulance district costs) TOWN LAW, §§198(10-f), 202, 202-a: A town board on behalf of an ambulance district may impose … Whether the district also may charge a fee to persons utilizing the services of the ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 91-17
… GENERAL MUNICIPAL LAW, §103(8); MUNICIPAL HOME RULE LAW, §10(1)(i): A county may make purchases, pursuant to the … by the State Hospital Review and Planning Council (see 10 NYCRR 400.4), to enter into contracts among themselves and …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 88-72
… for the establishment of a town sewer district that would connect with facilities in a nearby city. You ask whether it … the district so included may be represented at the public hearing on the establishment of the county district (County …
https://www.osc.ny.gov/legal-opinions/opinion-88-72XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… For published Lapsing deadlines and notices, please visit the Agency Calendar . Lapse Date … Agencies must review the NYKK0004 – Appropriations Due To and Not Due To Lapse and report any appropriation lapse date discrepancies to your … For published Lapsing deadlines and notices please visit the Agency Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution … in Project Costing to split expenditures systematically for Federal and State share of costs. Are required to set up … to billing upon collection while AP Vouchers will wait for payment date to begin billing. There is a two-step …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesOpinion 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
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 92-29
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (applicability of General … filling vacancy in office of police commissioner) POLICE AND POLICE PROTECTION -- Police Commissioner (applicability … consisting of a commissioner, deputy commissioner and a uniformed force. The commissioner, who for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 89-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by … members of each company, must determine how foreign fire insurance tax moneys are to be used for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 92-43
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … with the written agreement required by Highway Law, §284, or materials for the repair and maintenance of bridges and to … adopted pursuant to that statute, that all purchases or leases in excess of $500.00 by the highway superintendent …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Operating Officer/Deputy Superintendent and then hiring a new District Superintendent, BOCES incurred total additional …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationCampbell-Savona Central School District - Budget Review (B2-15-10)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… audit was to determine if internal controls over Business Office operations were appropriately designed and operating … established adequate internal controls over Business Office operations. Board policies and written procedures have … OppenheimEphratah Central School District Business Office Operations 2013M70 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6