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Town of Springport – Financial Management (2014M-329)
… the Town’s financial management and budgeting practices for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.97 million. Key Findings The … underestimated revenues and overestimated expenditures for the town-wide general fund, causing positive budgetary …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… the Town’s budgeting and financial oversight practices for the period January 1, 2013 through March 24, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … the Towns budgeting and financial oversight practices for the period January 1 2013 through March 24 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Middlefield – Budgeting (2015M-109)
… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of York – Budgeting and Financial Oversight (2014M-181)
… use of credit cards, payroll processing and maintenance of leave records and information technology. Provide proper …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Mamakating – Records and Reports (2015M-164)
… the Town’s recorded and reported financial transactions for the period January 1, 2014 through January 23, 2015. … Town Board. The Town’s 2015 budget appropriations for its four main funds totaled $5.7 million. Key Findings … totaled more than $1.2 million because cash balances for the town-outside-village general and highway funds …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… Purpose of Audit The objectives of our audit were to review the Town’s internal controls over the Justice … two Court clerks with financial responsibilities related to Court Operations. The Justices remitted $327,797 in fines, fees and surcharges to the Supervisor in 2014. Key Findings Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mEast Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… assess the Library’s internal controls over cash receipts for the period January 1, 2012, through March 31, 2013. … elected members. The Library’s budgeted appropriations for the 2013 fiscal year were approximately $1.8 million. Key Finding We commend the Board for establishing adequate internal controls over the cash …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… of Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered … covered the period January 1, 2012 to December 31, 2016 for prescription drugs and January 1, 2012 to December 31, 2017 for therapy services. About the Program Many of the State’s …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareTown of Berne – Procurement (2014M-147)
… internal controls over the Town’s purchasing practices for the period January 1, 2013 through February 28, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 for the general and highway funds total $2.2 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147State Agencies Bulletin No. 1768
… is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … name and Social Security Number on their employees’ Form W-2. This requirement applies to resident and … must reconcile employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1768-verification-employees-social-security-number-ssn-and-name-be-reportedContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… he was paid for only 22 hours at the prevailing wage rate and 12 hours at the supplemental benefits rate. Key … the requirement that contractors submit certified payrolls and ensure that they are accurate. Work with the Department …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawOpinion 91-50
… of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; … Corporation are securities which may be deposited for the release of retained percentages held by the State … Assistance Corporation ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 91-48
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (planning … to the planning board is not a contract within the meaning of article 18 and, as a result, that section 801 is … application even if it were deemed a contract within the meaning of article 18. We also note that General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 91-3
… including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. … those used by the town superintendent of highways, to display a town decal and identification number. You state that the superintendent of highways has objected to the proposal, claiming that he has complete and exclusive …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 91-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be … and the Town Law (§176-b[10]) provide that "[a] person shall not be eligible to volunteer membership in more …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 96-2
… or more improvements or services intended to benefit the health, welfare, safety or convenience of the inhabitants of …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 2002-4
… §81(1)(g); STATE CONSTITUTION, ARTICLE VIII, §1; TOWN LAW §32(1): A town may expend current tax monies to dredge a … we have previously concluded that, pursuant to Town Law §32, a town board may impose additional duties on a highway …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2003-1
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of … the town board. You ask whether the cost of an improvement for an extension to an existing town water district is borne … expense of an extension to a district is to be collected from "the several lots and parcels of land" within the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 90-41
… not discuss whether the equal protection guaranties of the Federal and State Constitutions would require a village which …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 95-1
… -- Officers and Employees (municipality's responsibility to pay health care costs) INSURANCE -- Health Insurance (municipality's responsibility to pay health care cost of urban renewal agency employees) … MUNICIPAL CORPORATIONS -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-95-1