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Opinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … squad of a fire district fire department may impose a fee on certain persons to whom they provide service. General …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… 1, 2011 to March 31, 2014. Background OMH contracted for $2.3 million with Shorefront to provide janitorial … services to six outpatient facilities located in Brooklyn for the period November 1, 2011 to October 31, 2016. These … State Labor Law, contractors must pay prevailing wages for the locality where the work is performed to certain …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawOpinion 91-50
… or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local Government … ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State Finance Law. Section 139(3) permits a contractor to withdraw all or any part of amounts retained by the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 96-24
… (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements in … General Municipal Law, §6-g governs capital reserve funds in fire districts. Subdivision 2 of section 6-g … appropriations to and expenditures from capital reserve funds are not subject to the fire district's spending …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 2001-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … or to consolidate districts (Town Law §206-a[1]; see State Comptroller's Report to the Governor on Laws of 1987, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7State Agencies Bulletin No. 609
… Purpose To notify agencies of IRS reporting requirements for deceased … employees Background IRS requires salary payments made to a deceased employee’s beneficiary be reported on Form … of the recipient's Social Security number. Effective Date(s) Immediately Agency Actions Agencies must provide all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/609-new-next-kin-affidavit-form-oscs-bureau-state-payroll-servicesTown of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a … of the Town, or engage an independent public accountant to do so. … The purpose of our audit was to review the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… Purpose of Audit The purpose of our audit was to review the Town’s employee compensation and benefits … over the payroll process. … The purpose of our audit was to review the Towns employee compensation and benefits …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Salem – Financial Management (2015M-295)
… fund balance to finance annual operations in excess of what is available. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Rensselaerville – Claims Auditing (2016M-244)
… Purpose of Audit The purpose of our audit was to examine the review the Town’s claims audit process for the … The Board established an effective claims auditing process to ensure that claims were properly audited before payment … as a result of this audit. … The purpose of our audit was to examine the review the Towns claims audit process for the …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial operations for the period January 1, 2012, … Company resources were spent unnecessarily. We identified payments made totaling approximately $8,500 for services and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lincoln Fire District – Financial Activities (2012M-228)
… did not file the required annual financial reports with OSC for the 2009, 2010, and 2011 fiscal years. The Board was … an equipment capital reserve totaling $324,836 and a building capital reserve totaling $227,122. The … $71,873 for the equipment reserve and $118,429 for the building reserve. The District did not make any expenditures …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Treasurer’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… of our audit was to examine the former Clerk’s records and financial practices for the period January 1, 2012 through December 31, 2013. … by a five-member Town Board. Budgeted appropriations for the 2014 fiscal year totaled approximately $3.7 million. …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Examination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the … in calendar years 2013 and 2014. Background According to the State’s travel rules and regulations, travel between … more than any other work location). Such designation is to be in the best interest of the State and not for the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationDepartment of Taxation and Finance: Personal Income Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … we returned 10,414 refunds totaling almost $36.7 million to the Department for follow up evaluation and appropriate … and/or false information 928 2,796,792 Taxpayer failed to report correct income 722 4,018,168 Taxpayer used a …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… of services and programs to children with disabilities from birth through eight years of age. In 2014, LFH provided … services to 156 children with learning disabilities from approximately 35 school districts located in three …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualMedgar Evers College – Controls Over Bank Accounts
… is owned by CUNY. To pay for these purchases, tax levy funds were transferred into the account used to pay for them, … and $40,000 from CUNY auxiliary and student fees. These funds were not used for their intended purposes. Key … Strengthen the control environment to assure that funds are appropriately disbursed from bank accounts by: …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsOnline Claiming for Authorized Users (OUF)
… partners of the New York State Comptroller’s Office of Unclaimed Funds (OUF) to upload third party claims, such as liens, …
https://www.osc.ny.gov/unclaimed-funds/claimants/online-claiming-authorized-users-oufThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… We audited costs that Arc Orange reported on its CFR for the year ended December 31, 2013. In addition, we … review certain costs that Arc Orange reported on its CFR for the year ended December 31, 2012. Background Arc Orange is an SED-approved, not-for-profit special education provider located in Orange …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manual