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Opinion 95-21
… IMPROVEMENT DISTRICTS -- Consolidation (procedures for) SEWER DISTRICTS -- Consolidation (procedures for) TOWN LAW, §206: A town board may, on its own motion, and … two or more special improvement districts established for the same purpose, subject to public hearing and …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Financial Management Practices
… watersheds. In addition, the District collects permit fees for access rights to the Great Sacandaga Lake and assesses fees to power companies for dam usage to generate electricity. Key Findings Revenue … by the Federal Energy Regulatory Commission (FERC) in 2007 for public safety reasons. The District has cut spending and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesImproper Medicaid Payments for Terminated Drugs (Follow-Up)
… and non-prescription drugs. Drugs may be removed from the market (i.e., terminated) for safety or commercial … the initial audit report, and significant action is still required to prevent future Medicaid overpayments. …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followTown of Sidney – Budget Review (B4-14-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … we recommend that Town officials determine if these payables are legitimate liabilities and, if not, remove them …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19City of Newburgh – Budget Review (B6-13-21)
… and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all … & Medicaid Services in exchange for Medicaid coverage of most of the manufacturer’s drugs. On a quarterly basis, states are …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project Costing, … PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on source … reports will flow to billing while AP Vouchers will wait for payment date to begin billing. Upon billing, these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesTown of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial operations and … which caused the TOV highway fund to report a deficit fund balance since 2007. At the same time, the Board appropriated …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96City of Yonkers – Budget Review (B17-6-11)
… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of LeRay – Justice Court (S9-14-5)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5City of Olean – Budget Review (B17-1-3)
… water and sewer funds as of May 31, 2007. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3City of Long Beach – Budget Review (B17-7-9)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Opinion 89-43
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … by resolution, that a proposition shall be submitted at any annual fire district election, other than one at which a fire district treasurer is required to be elected, …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 88-73
… FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); … a suburban town may not establish a capital reserve fund for improvement district purposes. This is in reply to your … of the second class may establish a capital reserve fund for improvement district purposes. You note that suburban …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Government-Wide Financial Data – 2023 Financial Condition Report
… recovery from COVID-19, and the effects of inflation on consumption and use taxes. Statement of Activities This …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataTown of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and … 1, 2011, through September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Opinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 89-26
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … Chapter 813 of the Laws of 1987, known as the "Ethics in Government Act", amended Article 18 of the General … disclosure by "municipal officers and employees" and, in the case of a county, city, town of village, which is …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 89-60
… employee from disclosing confidential information acquired by him or her in the course of his or her official duties or …
https://www.osc.ny.gov/legal-opinions/opinion-89-60II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… the governmental and proprietary fund types and fiduciary funds. Required supplementary information (other than MD&A) … includes budgetary comparison schedules for governmental funds, information about infrastructure assets reported using … financial statements are provided for governmental funds, enterprise funds, and fiduciary funds, even though the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements