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Opinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was … LAW, §207-m: Where the police commissioner is the head of the police department, an individual appointed to … who for purposes of this inquiry we assume is the head of the police department, is not a member of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 92-2
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Taxes (authority to use … to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use …
https://www.osc.ny.gov/legal-opinions/opinion-92-2XIII.8.A Moving Expense Reimbursements – XIII. Employee Expense Reimbursement
… Section Overview and Policies Starting January 1, 2019, moving expense reimbursements will be processed through … Operations REV. 02/19/2019 … Starting January 1 2019 moving expense reimbursements will be processed through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8a-moving-expense-reimbursementsOpinion 88-33
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … may not be used to pay the cost of the improvements. This is in reply to your letter concerning the authority of a … subdivision in the town. Your inquiry states that "dry sewers", which could be activated at a later date, were …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… of Audit The purpose of our audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 … December 1, 2016. Background The Baldwin Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Wantagh Fire District – Payroll (2013M-176)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll for … risk that District employees could receive, use, or get paid for more leave than the amounts allowed in the … limits placed on accumulated leave balances as established by the District’s policy. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Genesee County – Purchasing (2015M-241)
… have documentation that it always made purchases from the vendor with the lowest bid price. County officials and …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Examination of Island Peer Review Organization
… agreements. Background The Department entered into a $79 million contract with IPRO to provide services related … expenses that were not allowable under the contract. As a result of our audit, the Department prevented or recovered more than $133,000 in unallowable expenses. The …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationFulton County Industrial Development Agency – PILOT Program (2014M-291)
… terms of the agreement are not met. Implement policies and procedures to ensure that PILOT payments are timely and accurate and take action when payments are not made. … Fulton County …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programAccounts Payable Advisory No. 64
… Subject: Reissuing Fraudulently Cashed Checks Reference: Guide to Financial Operations (GFO), Chapter XII.9.C … agency when the check has been received so the agency can submit a refund of appropriation. Agencies must submit the refunds of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksState Agencies Bulletin No. 1515
… Purpose To notify agencies of acceptable forms of payment for checks … a check to repay an overpayment Background Due to a change in the bank reconciliation process and the risk of personal checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Coxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did … provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act training …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-componentHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. 64 … Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
… provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did … provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act training …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/canandaigua-city-school-district-mental-health-training-component-newBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… Audit Objective Determine whether the Burnt Hills-Ballston Lake Central School District (District) used District … Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such training …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-trainingBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… the Babylon Union Free School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided. Key Findings The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Town of Smyrna – Claims Audit Process (2022M-161)
… and the Town’s procurement policy quote requirements. Pass a resolution to authorize the payment in advance of the …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Village of Cohocton – Cash Receipts (2015M-63)
… through March 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a … did not issue duplicate receipts for all transactions where no other evidence of receipt was available. No … accountant to conduct the audit. Issue duplicate receipts where no other evidence of receipts are available. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Chemung – Conflict of Interest (2022M-176)
… report – pdf] Audit Objective Determine whether any Town of Chemung (Town) officials had prohibited interests in Town contracts. …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176