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Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common … sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required … New vendors, especially if payment goes to a post office (PO) box Items purchased that are not clearly identified Goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsTown of Saranac – Payroll (2014M-289)
… authorizing these benefits. The blank payroll check stock was not safeguarded because it was kept in an unlocked … leave time for these employees. Ensure that blank check stock is accessible only to individuals authorized to sign …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Schoharie County Court and Trust Funds (2022-C&T-3)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023. Background Pursuant to a court order, … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Town of Rutland – Water and Sewer Charges (2025M-30)
… adjustments totaling $57,083 were not reviewed or approved by the Town Board (Board) and 41 of these adjustments … Board did not formally authorize all billing rates charged by the Town and it did not develop and adopt written policies …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Qualified Personal Service Contracts (QPSC) Listing
… April 1, 2025 – March 31, 2026 On June 4, 2008, Governor Paterson issued Executive …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingOpinion 2007-2
… there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … of the machines remains with the county. You ask whether amendments made to the Election Law by chapter 180 of the … cities and towns were responsible for prior to the 2005 amendments, including expenses that were charged back by the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 98-2
… that bear on the issues discussed in the opinion. FIRE CHIEFS -- Powers and Duties (control of use of personal equipment at fire) FIRE COMMISSIONERS -- Reimbursement for Expenses (dinners … Whether a fire district may pay for dinner expenses for fire commissioners under certain circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 92-2
… cost involved in procuring the use of fire hydrants is a charge against the fire district to be paid by fire district … zoning provided for in section 176(27) is "to permit one rate of taxation...for that portion of the district which … in said zone or zones, which are not to be a general charge against all of the property of the fire district, and …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 90-52
… of State Comptroller's report of examination) TOWN LAW, §§30, 63, 64(11-b); PUBLIC OFFICERS LAW, §106; GENERAL MUNICIPAL LAW, §35: Although the town clerk is required to record in … Whether the town clerk is required by law to record the names of all persons present at a town …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Controls Over CUNY Fully Integrated Resources and Services Tool
… system implemented, and at that time, the projected date for project completion was October 2016. As of September 30, … systems, uses role-based access. Roles are created for the various functions at CUNY, such as the Admissions … certain operations that are assigned to these functions. For example, in the Admissions Office one of the roles would …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolOpinion 2006-3
… Town Law §64(7) authorizes the town board, after a public hearing, to grant franchises “for the use of the streets, … requirements for the notice and conduct of the public hearing (16 NYCRR §894.7) and, in certain circumstances, a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 88-54
… on the thirty-first day of December of the next succeeding calendar year." Thus, once the town board's resolution …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Comptroller DiNapoli Releases School District Audits
… expenditures. Averill Park Central School District – Payroll (Rensselaer County) District officials accurately paid salaries and wages according to their payroll process. However, when the superintendent signs the … always pre-approved. Greater Johnstown School District – Payroll (Fulton County) District officials ensured employees …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsSUNY Bulletin No. SU-247
… Operations, Section XV.6.A . Effective Date(s) Institution pay checks dated July 06, 2017. Administration pay checks dated July 12, 2017. Eligibility Criteria All SUNY … (Administration). This will include the completion of the roll-over to the Department Budget Table USA containing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-247-new-york-state-payroll-system-payserv-suny-fiscal-year-endOpinion 92-18
… discussed in the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND … Whether the town by local law may impose the solid waste generation fee as either a user charge or a benefit …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Opinion 97-26
… This opinion represents the views of the Office of the State Comptroller at the time … of assessment, belong to the fire district after the zone is abolished. This is in reply to your letter regarding the … must determine by resolution whether it is in the public interest to establish the proposed zone(s), whether all the …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 92-56
… 116: A town whose town board is authorized by special act to appoint a town manager "upon such terms and conditions ... … manager. You ask whether the Town of Fallsburg, pursuant to chapter 791 of the laws of 1972, may pay its town manager … indicate that such allowance would be paid without regard to actual mileage traveled. Chapter 791 created the position …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 2005-5
… This opinion represents the views of the Office of the State Comptroller at the time … POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when employer contribution to retirement system for the next subordinate officer is … Whether the police chief is entitled to a monetary payment in the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5