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Opinion 97-9
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Disclosure of … 806: A village board member who has a financial interest in a business which may be negatively impacted by a zoning … by the board should publicly disclose his or her interest in the matter. If the potential negative financial impact of …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 92-47
… earned on investment of E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) … on the investment of E911 surcharge moneys may be credited to the general fund and used for any lawful county purpose. … County Law (§300 et seq. ) contains provisions relative to surcharges for enhanced emergency telephone systems. …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Town of Chemung – Conflict of Interest (2022M-176)
… auto service corporations which provided automotive work to the Town, totaling $5,931, during our audit period. In … service corporations, the Board members were deemed to have an interest in each of the contracts. As no statutory … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related to … Project IDs are selected on transactions and collected in Project Costing for billing and reporting purposes. When setting up projects in SFS, agencies should use the best practice of ‘NEXT’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… document and will correspond with the end date and time of the travel event. For non-travel expenses, the … (518) 474-3277 Guide to Financial Operations REV. 02/19/2021 … This section defines dates required for various …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesOverview – Membership and Enrollment
… About NYSLRS The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the United States with more than 1.2 million members, … made to the Retirement System plus interest (the current interest rate is 5 percent), or they can roll over …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… contract. Key Recommendations Require the purchasing agent to monitor compliance with the procurement policy and … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… Objective Determine whether Village officials procured goods and services in compliance with the procurement policy. … not: Follow the adopted procurement policy when acquiring goods. Issue request for proposals for professional service … letter. … Determine whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are … are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded and instead MUST be completed in an online application; and must use the designated account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersState Agencies Bulletin No. 332
… 1 contains the query table, information available and the field names Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/332-query-access-additional-tablesOpinion 88-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (providing … MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - refreshments to foster … county may provide refreshments for trainees participating in a county foster parent training program. Article 6 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Piseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a result, … to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Opinion 88-75
… very costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the case. …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Town of Greenville – Tax Collector (2020M-81)
… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81XVI.3.E The Reporting Entity – XVI. Financial Reporting
… State is involved in providing a full range of services to its citizens. Many of these services are provided by … agencies are logically part of the reporting entity due to the direct relationship between the agency and the State, and due to the high degree of their integration into the budgetary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityXII.8.G Payment Methods – XII. Expenditures
… This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing House … ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, printed checks that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsTown of Hurley – Transfer Station Collections (2024M-132)
… were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. However, they were not adequately … of Hurley (Town) collecting approximately $51,800 less in fees than it should have for the collected waste. Over a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132DiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… dollar it sent in taxes to the federal government in 2016, a wider gap than three years before, according to a report … shows federal spending in New York during federal fiscal year 2016 included $55 billion in Social Security payments, … data and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… Officials in Dutchess County’s East Clinton Fire District improperly paid nearly $35,000 in personal expenses for members, including rent, cable … to uncover lax oversight and misuse of taxpayer dollars in fire districts. I will continue to audit these entities so …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsMedicaid Program – Claims Processing Activity April 1, 2021 Through September 30, 2021
… Objective To determine whether the Department of Health’s (Department) … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period from April …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-claims-processing-activity-april-1-2021-through-september-30-2021