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Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… purpose of our audit was to examine the District’s credit card and travel expenditures for the period January 1, 2015 … totaled approximately $4.6 million. Key Findings Credit card charges totaling $8,029 were not properly supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… of Shawangunk in Ulster County. The Company is governed by an elected five-member Board of Directors. Revenue for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesWyandanch Union Free School District – Budget Review (B25-7-3)
… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… require the businesses to separately report existing and new employees and the related compensation. There is no data …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectSUNY Bulletin No. SU-251
… and 415 will be reflected in Box 12E on the employee’s form W-2 for tax year 2017. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… not review any fuel usage reports generated daily from the new computerized fuel system and did not compare a perpetual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… The Department of Health (Department) administers the State’s Medicaid Program. Many Medicaid recipients are also … initial audit. For instance, the Department implemented a new claim processing control to prevent payment of excessive …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followTown of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… the 2 percent property tax increase limit under the new tax cap law, thereby allowing the Town’s 2013 budget to …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231July 2001: Budgeting and Fund Balance Legislation
… by the State Comptroller. Town Law §181 concerning the annual estimate of revenues and expenditures of a fire …
https://www.osc.ny.gov/local-government/publications/july-2001-budgeting-and-fund-balance-legislationOpinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … General. February 22, 1993 Cornelius F. Healy Deputy State Comptroller … Whether a town and a village may enter …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 99-3
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE -- Taxes (Exempt Volunteer Firemen's Benevolent … organization as memorial in honor of deceased firefighter) INSURANCE LAW, §§9104, 9105: A benevolent association that is authorized to use foreign fire insurance tax moneys for the care and relief of disabled or …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … properties located outside villages within the town. You state that the town presently uses its share of the revenues …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 2001-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 1 Typically, such special laws are acts of the State Legislature incorporating an exempt volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Opinion 98 - 22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … actions which may be taken by resolution). There is no State statute limiting the amount which a village may …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 92-55
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Powers and … are needed to further a proper village purpose. This is in reply to your letter concerning a privately-owned water …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-29
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town of Guilderland in Albany … the past five years and they failed to complete monthly bank reconciliations. The Board has not established adequate … No 5 Fire District Internal Controls Over Financial Operations 2013M372 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Champion. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… employees of Nursing Homes, ACFs, and HHCs, according to State requirements. However, we identified 24 applicants …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… to weaknesses in the monitoring of bank accounts, which increase the risk that Medgar Evers College (MEC) personnel …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-follow