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Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… stole the money by submitting fraudulent vouchers for payment to the Town of Erin. “This indictment shows that nobody is above the law – a principle that has guided my office in aggressively … to court papers, Burlew submitted a voucher requesting payment for a 2-cylinder gas engine for the Highway …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicAbandoned Property; Technical Cleanup Proposal
… variety of technical amendments to the abandoned property law. Memo Bill Text Status … Makes a variety of technical amendments to the abandoned property law …
https://www.osc.ny.gov/legislation/abandoned-property-technical-cleanup-proposalSchroon Lake Fire District – Cash Disbursements (2017M-9)
… pay bills were not always authorized by the Board prior to payment. Key Recommendations Implement a process to ensure … other than those allowed under New York State Town Law, are paid prior to the Board’s authorization. … Schroon …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Opinion 89-51
… of private contractors); (cost of VFBL insurance) TOWN LAW, §184(5): A fire protection contract entered into by a … fire protection district. VOLUNTEER FIREFIGHTERS' BENEFIT LAW, §30(12): A fire protection contract is generally … price. We are in receipt of your letter concerning the payment of certain costs related to the provision of fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-51State Agencies Bulletin No. 1971.3
… an exemption from the provisions pursuant to State Finance Law, Chapter 56, Article 14, §200(4 ), this section should be … for recovery of funds, and authorizes the NYS salary payment to be sent to the designated financial institution(s) … be run with the department ID you are auditing and a date prompt of the last day the query was executed. This will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-queryOpinion 91-1
… applicable to contracts for public work) GENERAL MUNICIPAL LAW, §§103, 119-o; MUNICIPAL HOME RULE LAW, §10(1)(i); COUNTY … officer of one of the participants to be responsible for payment to the successful bidder upon audit of the auditing … one appropriate officer or body to award the contract; the payment of contractors by the chief fiscal officer of one of …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 89-59
… enlargement and improvement of the water system and for the payment of the principal and interest of bonds issued for the purposes of such district." In construing analogous … in County Law, §266(1) to impose user fees provides for a separate method of financing improvement districts, …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Remsen Central School District - Claims Audit Process (2019M-86)
Determine whether the claims auditor audited and approved claims before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/remsen-2019-86.pdfEast Quogue Union Free School District - Claims Auditing (2019M-78)
Determine whether claims were adequately supported and properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-quogue-2019-78.pdfForestburgh Fire District – Financial Activities (2015M-203)
… not made within 10 days as required by New York State Town Law. Key Recommendations Ensure that adequate accounting … audit of the Treasurer’s records. Audit all claims before payment, including preapproved utility payments. Deposit cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Lake Placid Central School District – Claims Auditing (2016M-84)
… claims. Not all claims were audited and approved prior to payment. Key Recommendations Only print signed checks after … District, other than those allowed under State Education Law, is paid prior to audit and approval by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Town of Greenwich – Purchasing (2020M-135)
… totaling $35,474 were not competitively bid as required by law. Key Recommendations Clarify the purchasing policy and … followed as part of the audit and approval of claims for payment. Ensure competitive bidding statutes and policy …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135XII.6.D Paying a Single Payment Vendor – XII. Expenditures
… This section informs agencies how to make a payment to a single payment vendor in the Statewide Financial System (SFS). Specific agencies use single payment vendors to process payments to multiple payees … Vendor File. Therefore, the agency must request a single payment vendor ID from the VMU in order to process a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorIX.6.D HHS Payment Management System – IX. Federal Grants
… Payment Management System (PMS) that provides federal awarding agencies and state grant recipients the … accuracy and content, transmit the payment to either the Federal Reserve Bank or the U.S. Treasury for deposit into … FFR using recipient real-time cash receipts (drawdowns, refunds, and journal vouchers) information from PMS and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemOpinion 2000-20
… to become member of volunteer firefighters museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire district may … responding to certain other types of emergencies (see Town Law §176[1], [22]; General Municipal Law §§209, 209-b; … (see Opn No. 81-166, supra). With respect to the payment of membership dues in a firefighters museum, we note …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 89-9
… into the county's general fund. Alternatively, if the salary check remains unclaimed for two years, the county may … "debt" is defined to include "... earnings, wages, salary or bonus payable by an employer... to, or to the … (SCPA, §1310[1][a][iv]). Clearly, then, wages or salary due to a deceased employee by a county are "debts" …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Property Tax Credits
… 2017 were appropriate and complied with New York State Tax Law. Background The Department’s administration of Property … In addition, we worked with the Department to return 20 payment request files prior to the completion of our … due to the significant volume of issues identified. These payment files contained 186,747 of the 2,757,164 credits …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsPersonal Income Tax and Property Tax
… and submitted to our Office 7.7 million refunds for payment totaling over $10 billion. In addition, the … and submitted to our Office over 4.9 million credits for payment totaling nearly $1.7 billion. Key Findings We … containing credits. In accordance with Real Property Tax Law, ensure eligibility determinations are made using the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxCayuga County – Court and Trust Funds (2024-C&T-5)
… court and trust register is maintained as required by law. 1 Security interest in property filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Personal Privacy Protection Law Release Form Instructions - AC 3216
Personal Privacy Protection Law Release Form Instructions - AC 3216
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3216_instruction.pdf