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Opinion 96-15
… or statutory amendments that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment … and townwide portions of the general fund. This is in reply to your inquiry concerning the payment of a judgment … or activities funded on a townwide basis. July 1, 1996 James K. Riley, Esq., Town Attorney Town of Orangetown … …
https://www.osc.ny.gov/legal-opinions/opinion-96-15New York’s Economy and Finances in the COVID-19 Era
… York City. Dutchess and Suffolk counties were among those with more modest increases, while roughly half the State’s … commercial casinos and VLT facilities have filed notices with the State Department of Labor reporting a total of 6,996 …
https://www.osc.ny.gov/reports/covid-19-august-5-2020Opinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … CONFLICTS OF INTEREST -- Powers and Duties (execution of fire district bonds and payment of principal and interest on …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Unclaimed Funds Survey - Feedback Received
… Thank you for your submission! We appreciate your feedback … Receive …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedMessage Submitted - Contact Us
… Thank you for submitting a question. Someone will contact you shortly. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedSeized Assets Program (Follow-Up)
… of implementation of the six recommendations included in our original report, Seized Assets Program ( 2013-S-46 ). … has implemented the six recommendations identified in our prior audit report. Key Recommendation None Other … of implementation of the six recommendations included in our original report Seized Assets Program 2013S46 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followMechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… provided proper oversight over the funding received by STE for the period January 1, 2016 through February 10, 2017. … agreement between eight counties. STE is governed by a Regional Board appointed by the respective county boards. … of Broome County Civil Service (BCCS) requirements at a starting salary that was $11,000 more than it should have …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… formalizing controls and oversight associated with the payroll function. Key Recommendations Maintain unrestricted … with relevant statutes. Develop and adopt written payroll policies and procedures. … Salamanca City School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… the town-wide and town-outside-village general and highway funds. The Town has not used appropriated fund balance as an …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Gardiner Fire District – Length of Service Award Program (2013M-265)
… Officials granted points for completion of training courses without any record of completion. Only eight of 23 courses were properly supported with certificates of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Cortland County – Public Water Supplies (2016M-318)
… regulations. Furthermore, sanitarians did not consistently document that they performed analytical reviews of the … with NYS DOH guidelines for frequency, sanitarians document that violations observed during surveys are …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Annual Financial Report Filing Deadlines
… Annual financial report due dates have been updated to reflect changes for certain …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the … accounting firm (firm) was unable to complete its audits for the last two years. The Board hired another certified … duties or provide sufficient oversight of their work. As a result, many of their duties were performed without Board …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101State Agencies Bulletin No. 1754
… As mentioned in Payroll Bulletin #1745 , NYSLRS rolled out a new information system in May 2019. The NYSLRS … Employees Employees who are members of the New York State Employee Retirement System or the New York State Police and Fire Retirement System and have NYSLRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localOperational Advisory No. 18
… from the Central Accounting System (CAS) is returned by a vendor that is not in the Vendor File. A Single Payment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableSpecial Accidental Death Benefit – New Career Plan
… benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … death benefit dies, this benefit will be paid to your children who are under the age of 18, or if they are … 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental death …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… when procuring goods and services. The District did not have contracts with all vendors. The District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Purpose of Audit The purpose of our audit was to determine whether … totaled $201,488. Key Findings The Treasurer receives all funds, prepares and makes all deposits, pays Department bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… status of the recommendation made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The New York … required to negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-follow