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Opinion 2006-2
… 26, 2006 David J. Wukitsch, Esq., Town Attorney Town of New Baltimore 1 The State Comptroller’s approval is required …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2007-2
… ( cf., e.g., Education Law §6304[1][c]; Real Property Tax Law §§804[1], 844[1], 900[1], 1314[1], 1402[3][d]; Town … the charge back must be added to the city or town property tax levy because County Law §233-a(3)(e) excludes the charge back from the computation of the county’s tax limit and, in so doing, provides that “[a] tax so levied …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Controls Over Cash Advance Accounts
… Compensation Board (WCB) has adequate controls over the cash advance accounts it oversees to ensure the money is properly …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit … resolve old outstanding items and resolve the five items on the March 2014 reconciliation. Periodically review some … payees. Other Related Audits/Reports of Interest Office of Child and Family Services: Controls Over Cash Advance …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsLow-Income Housing Trust Fund Program
… million per project. The Corporation receives staff and administrative support from the Division of Housing and Community Renewal (Division) to administer these activities. Key Findings A …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programExamination of Outstanding Premiums
… examination were to determine (i) the extent to which the New York State Insurance Fund (NYSIF) participates in the … able to recover through SWOP since April 2012. Background New York State businesses pay NYSIF premiums for workers … debt to NYSIF do business with, and receive payments from, New York State. SWOP, administered by the Department of Tax …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsOpinion 88-70
… a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer systems. However, bond … funds in connection with the improvements may be subject to referendum in certain circumstances. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… file the required annual financial report (AFR) with the New York State Office of the State Comptroller (OSC) for the 2019-20 …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Association for the Advancement of the Blind and Retarded – Options for People Through Services Program
… (2010-S-28) … To determine whether payments made by the New York State Office For People With Developmental Disabilities OPWDD …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programExamination of Superstorm Sandy Expenses
… As part of a series of examinations of Agency responses to Superstorm Sandy (Sandy), we sought to determine if the Division of Homeland and Security … heaters and generators it procured during its response to Superstorm Sandy. Background As part of its response to …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesPSCH, Inc.
… in accordance with the Consolidated Fiscal Reporting and Claiming Manual. Ensure PSCH staff receive the training … by Appendix X of the Consolidated Fiscal Reporting and Claiming Manual (e.g. alcohol, entertainment expenses). … by Appendix X of the Consolidated Fiscal Reporting and Claiming Manual. Ensure PSCH properly accounts for expenses. …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incMilitary Service Credit
… credit toward your retirement benefit for your military service. Because service credit is a factor in calculating a … may qualify. Cost and Benefit There are different sections of the law that allow credit for military service. The cost … a special 20- or 25-year plan. For example, if you have 19 years of service but your pension will improve substantially …
https://www.osc.ny.gov/retirement/members/military-service-creditCancer Service Network, Inc.
… New York to over a year in federal pris on and ordered to pay $360,556 in restitution and criminally forfeit $360,556. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-incReview of Collecto, Inc
… determine whether payments made by the State University of New York Downstate Medical Center (Downstate) to Collecto, … determine whether payments made by the State University of New York Downstate Medical Center Downstate to Collecto In …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incSeneca Falls Central School District – Procurement (2021M-201)
… bidding and quote thresholds lacked competition or documentation to support an exception from competition. … quotes. District officials did not competitively procure or document an exception from soliciting competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… advanced to non-State agencies pursuant to State Finance Law Section 40-a. ALRs anticipate future repayment from the … Unit in order for the segregation to be made available for payment. The ALR may be assigned one of three “Loan Statuses” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesX.1 Overview – X. Guide to Vendor/Customer Management
… vendor identification number instead of their Federal Tax Identification Number. Vendors that do business with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewVillage of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… Required annual financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of … complete, accurate, and timely financial records. Conduct or arrange for an audit of the Clerk-Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Introduction – Travel and Conference Expense Management
… other job-related duties. While travel and conference expenses are generally not a significant budgetary item, the … even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for diligent … guidance regarding the management of travel and conference expenses. Some examples of our audit findings in this area …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionOnline and Computer-Aided Training – Travel and Conference Expense Management
… packages to meet the training needs and requirements of their staff. Using online training methods can be a … a computer to an official or employee for the sole purpose of facilitating the training. 13 We have an extensive library of webinars available for local officials. The Academy for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-training