Search
Opinion 88-69
… found within the boundaries of the municipality to a place for treatment of such illness or injury. Therefore, … Lawrence D. Hasseler, Esq., Village Attorney Village of West Carthage …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Board of Fire Commissioners. Town Law Section 176(4-a) No authority to create a claims auditing position. City May be …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesIT Asset Management (2022-MS-2)
… [read complete report – pdf] We also released 20 letter reports to the following … Central Valley Central School District [pdf] , East Quogue Union Free School District [pdf] , Elmsford Union Free School District [pdf] , Freeport Union Free School …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town … Library meetings or functions. The Library did not always seek competition for professional services nor enter into … Provide adequate oversight of the Treasurer and seek to recover moneys she failed to deposit and unauthorized …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Bolivar – Community Development Block Grant (2013M-353)
… October 7, 2013. Background The Town of Bolivar is located in Allegany County and has a population of approximately 2,200. The Town Board consists … of Town grant funds. The CCDC overpaid itself $3,000. In addition, several contractors were not paid, or were …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Accounts Payable Advisory No. 15
… OSC containing the designated individuals authorized to sign vouchers and their original signatures. With the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersSilver Creek Central School District – Financial Condition (2015M-321)
… July 1, 2012 through September 15, 2015. Background The Silver Creek Central School District is located in the Towns … Silver Creek Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… receive all Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain … bank accounts without authorization in the Department’s bylaws. The Board did not properly authorize all … are turned over to the Treasurer for deposit. Update the bylaws to formalize the agreement with the Auxiliary …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialState Police Bulletin No. SP-42
… Purpose To notify the Division of State Police of the procedure for processing the 2001-2002 payment. … 2001 Contract Provision and Eligibility Criteria Chapter 8 of the Laws of 2001 provides for a $200 lump sum payment to … To notify the Division of State Police of the procedure for processing the 20012002 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-42-permanent-rank-sergeant-payment-employees-represented-nys-policeOpinion 89-20
… officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and … ethics for fire district officers and employees. Section 808 of the General Municipal Law relates to the establishment … or, if none, the county attorney (General Municipal Law, §808[2]). Subdivision 3 of section 808 authorizes the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… period January 1, 2011, to August 23, 2012. Background The Lakeville Volunteer Fire Department was established in 1921 … and provides fire protection and rescue operations to the Lakeville Number 2 Fire District (District) as well as the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overTown of Lindley – Justice Court (2017M-270)
… in Steuben County. The Town maintains a Justice Court with two Justices. Court revenues for 2016 totaled $587,978. … Court did not ensure timely adjudication and reporting of vehicle and traffic cases. Key Recommendations Perform a … and Disposition reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Medicaid Program – Improper Medicaid Payments to a Transportation Provider
… Medicaid made inappropriate payments to a transportation provider. The audit covered the period from September 26, … any relevant Medicaid payments will be recouped and the provider may be subject to additional fines and sanctions. The provider we reviewed is a private proprietary corporation …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerMaximus, Inc.
PMA claimed it saved Downstate $138 million during the period December 1 2012 through November 30 2014 through a Restructuring Action Plan RAP under contrac
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incCity of Yonkers – Budget Review (B6-14-14) - Revised
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … years and will create a funding gap. The City continues to rely on fund balance for recurring expenditures. Revenue … cameras; the legislation authorizing this revenue is set to expire on December 1, 2014. The City continues to rely on …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedState Comptroller DiNapoli Releases School Audits
… Officials did not establish written procedures for managing, limiting and monitoring user accounts. Auditors … eight of 10 employees’ computers they reviewed were used for personal internet activity. District officials did not … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsTown of Hillsdale – Justice Court Operations (2014M-312)
… The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The Town, which is … Board, maintains a Justice Court with two elected Justices and an appointed Court clerk. The Court collected $77,277 in fines, fees and surcharges during our audit period. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Stafford - Procurement (2018M-134)
… the Town used a competitive process to procure goods and services. Key Findings The Board has not developed an … procurement policy. Officials did not always obtain quotes in compliance with the procurement policy. The Town may … in the procurement policy. Key Recommendations Review and update the procurement policy annually. Ensure compliance …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Opinion 95-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Commissioners (as "governing body" of district); (authority to enter into a municipal … Whether the commissioners of a town improvement district governed by article 13 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… paychecks. Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. … source documents when certifying payrolls and should sign and date the certifications to indicate that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051