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Town of Tuxedo – Financial Operations (2014M-284)
… of our audit was to review the Town’s financial operations for the period January 1, 2013 through January 29, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $9.5 million for all funds, including special districts. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Tyrone – Financial Management (2014M-343)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management … Perform an annual audit or hire an independent auditor to do so. … The purpose of our audit was to review the Boards …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Lewisboro – Financial Condition (2014M-309)
… of our audit was to review the Town’s financial condition for the period January 1, 2013 through June 30, 2014. … district and two sewer districts. Budgeted appropriations for 2014 totaled approximately $10.4 million. Key Findings … multiyear financial plan to establish long-term objectives for funding long-term needs. … The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Town of Minden – Budgeting (2014M-366)
… of our audit was to review the Town’s budgeting practices for the period January 1, 2011 through July 31, 2014. … population of approximately 4,300. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … of our audit was to review the Towns budgeting practices for the period January 1 2011 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… and accurate monthly financial reports and did not file an accurate 2013 annual financial report with the State Comptroller. The Town … compare actual revenues and expenditures with the related budget and ensure that the financial information presented in …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Livonia – Justice Court (2015M-76)
… our audit was to examine the Court’s financial operations for the period January 1, 2013 through March 17, 2015. … maintains a Justice Court with two elected Justices. For 2014, the Town reported net revenues from fines and … perform monthly bank reconciliations or accountabilities for their review. The Justices did not routinely submit …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Owego – Financial Management (2015M-179)
… of our audit was to assess the town’s financial condition for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for the major operating funds for 2015 total approximately $11.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Sand Lake – Justice Court (2015M-121)
… our audit was to evaluate the Court’s financial operations for the period January 1, 2013 through February 28, 2015. … our audit was to evaluate the Courts financial operations for the period January 1 2013 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Allegany – Financial Management (2015M-103)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s … January 1, 2009 through February 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a … plan. Key Recommendations As part of its official meetings, routinely review budget-to-actual status reports to …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Town of Caledonia – Financial Management (2013M-363)
… of our audit was to review the Town’s management practices for the period January 1, 2012 through October 16, 2013. … Findings The Board did not develop policies and procedures for budget preparation and monitoring and, as a result, … repeatedly adopted budgets with inaccurate estimates for revenues, expenditures and appropriated fund balance. The …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Nursing Home Surveillance
… has violated a federal or State regulation. If any survey reveals violations, surveyors issue citations. Depending on … under both State law and CMS guidelines, choosing to not levy fines for well over 80 percent of the violations it …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceOpinion 91-28
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund … whether a village board of trustees may use surplus moneys in the village's water fund for sewer or other general … refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 …
https://www.osc.ny.gov/legal-opinions/opinion-91-28State Agencies Bulletin No. 686
… of regular earnings is required to be paid in the final paycheck of the calendar year. Effective Date(s) Pay … year are eligible for a year-end adjustment in the final paycheck of the year, since their annual salary of … 13, 2006. For Members who were appointed after January 1, 2006 (Action of New Hire or Concurrent Hire) and who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/686-year-end-adjustment-members-nys-legislatureOpinion 2003-4
… welfare" of the jurisdiction (Town Law §64[14[a]; see also County Law §224[14]; General City Law §13?b; General …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 2004-5
… St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; 1981 Opns St Comp No. 81-49, p 51; 1981 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Omnibus Procurement Amendments
… (DeFrancisco) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; … technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsOmnibus Technical Procurement Amendments
… (DeFrancisco) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; … technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsOpinion 88-43
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WORKERS' COMPENSATION … of sheriff's personnel account for General Municipal Law, §207-c salary payments) COUNTY SHERIFF -- Disability (reimbursement of …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Accuracy of Reported Cost Savings
… supported, we also estimate OMIG overstated savings from 27 of 35 activities examined by at least $1.2 billion as …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsState Agencies Bulletin No. 677
… be used as the return address on employee W-2 statements for 2006. Agency Actions Agencies must review and confirm the agency’s address for all applicable Department IDs listed in the Control-D … their five-digit Agency Code number(s) in the e-mail. For agencies that cannot send e-mail, a fax must be sent by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/677-verification-agency-return-address-employee-w-2-statements