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Opinion 97-9
… GENERAL MUNICIPAL LAW, §§801, 806: A village board member who has a financial interest in a business which may be … You state that one of the village board members owns a food service business and another board member has a … under the contract; or (c) appoint an officer or employee who has any such powers or duties (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 96-15
… that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment arising from his or … to pay a judgment arising from the conduct of the building inspector or from the town's planning and zoning … that a judgment arises partially from the actions of the building inspector or from the town's planning and zoning …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Duties (execution of fire district bonds and payment of principal and interest on bonds) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-8New York’s Economy and Finances in the COVID-19 Era
… May, according to State Department of Health data. In Nassau, Suffolk and Putnam counties, increases were over 6 percent, while Westchester, Queens, Dutchess, Ulster and … New York below. Medicaid Recipients in New York State by County County Recipients, May 2020 Increase, February to …
https://www.osc.ny.gov/reports/covid-19-august-5-2020Unclaimed Funds Survey - Feedback Received
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https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and to review internal controls over procurement for the period January 1, 2013 through April 30, 2014. … approximately 15,000 residents. Budgeted appropriations for 2014 were approximately $3.8 million. Key Findings Three …
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)
… April 1, 2013 through July 9, 2014. Background The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit … The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityState Agencies Bulletin No. 1754
… Purpose To notify agencies of the PayServ changes required as a result of the NYSLRS … Employees who are members of the New York State Employee Retirement System or the New York State Police and Fire … System and have NYSLRS General Deductions Effective Date(s) Administration Paychecks dated July 10, 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localGardiner Fire District – Length of Service Award Program (2013M-265)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service … approximately $367,000. Key Findings The District’s LOSAP Point System is inconsistent with General Municipal Law. The … activities performed in accordance with the District’s Point System were prepared. Officials granted points for …
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)
… Background Cortland County is located in the southern tier of New York State and has a population of approximately … in completed surveys were not always reported to NYS DOH, officials did not provide documentation that all … manner, sanitary surveys are performed in compliance with NYS DOH guidelines for frequency, sanitarians document that …
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 …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesSouthern 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. … by an inter-municipal agreement between eight counties. STE is governed by a Regional Board appointed by the respective county boards. STE’s 2017 appropriations totaled approximately $1 million. …
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)
… management practices and employee compensation payments for the period July 1, 2013 through May 19, 2017. Background … with approximately 1,300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $29.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Seized Assets Program (Follow-Up)
… 2013, determined whether the Division properly accounts for seized assets and whether it obtains the requested share … We concluded that the division did not properly account for or track seized assets. Key Finding The Division has …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… ineffective recordkeeping, the certified public accounting firm (firm) was unable to complete its audits for the last two …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101State Agencies Bulletin No. 838
… Purpose To explain OSC’s automatic processing of the reduction to the 2008 Blind Veterans Annuity payment. Affected Employees Pensioners … of the Laws of 2008 the remainder of the allocated funds for the Blind Veterans 2008 annuity payments must be reduced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityMechanicville City School District – Financial Condition (2017M-93)
… if it kept the unrestricted fund balance within statutory limits for the period July 1, 2013 through January 31, 2017. Background The Mechanicville City School District is located in the City of Mechanicville …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… actual financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a … to be used to fund operations. Maintain a daily cash book and chronologically identify individual receipts when …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131United HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue (2016-S-7). Background The New York State Health Insurance Program …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followIndian River Central School District – Financial Condition (2016M-287)
… District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287