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Eggertsville Fire District – Financial Activity (2017M-27)
… and reported and that District money was safeguarded for the period January 1, 2015 through November 17, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Opinion 93-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when … Finance Law. For this purpose, the town board is the town's finance board (Local Finance Law, §2.00[4][c]) and "voting …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 95-18
… cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You ask whether a village, in … by villages. Section 15-1502 prescribes the procedure for the sale of burial lots but is silent with respect to the … fees. Further, while there is express authority for a village to impose upon lot owners a yearly …
https://www.osc.ny.gov/legal-opinions/opinion-95-18XII.8.G Payment Methods – XII. Expenditures
… ACH payments are electronic payments made from the State’s bank to the vendor’s bank within two business days … request that OSC process a one-day ACH payment when the State has a business need for a next day payment. One-day ACH … when cash is readily available. Wire payments are not the State’s standard payment method for the following reasons: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsMotor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2-response.pdfBarnard Fire District – Financial Condition (2015M-145)
… managed the District’s financial condition and operations for the period January 1, 2013 through December 31, 2014. … Board of Fire Commissioners. The general fund budget for 2015 totals approximately $3.9 million. Key Findings The … did not adopt detailed budget policies and procedures for accurately estimating revenues, expenditures and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… such as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mWalton Fire District – Financial Operations (2017M-238)
… adequate oversight of the District’s financial operations for the period January 1, 2016 through June 30, 2017. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled $226,831. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Terryville Fire District – Treasurer’s Duties (2017M-136)
… through March 31, 2017. Background The Terryville Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… our audit was to assess the District’s financial controls for the period January 1, 2013 through March 31, 2014. … manner each year. Independent audits were not performed for 2012 or 2013. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… recorded and reported and to safeguard District money for the period January 1, 2016 through July 19, 2017. … competition, or retain evidence of soliciting competition, for 97 purchases totaling $171,013 that were subject to its … officials obtain and retain quotes and bid documentation for purchases in accordance with the purchasing policy. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Operational Advisory No. 25
… Guidance: In compliance with the Data Quality guidelines in the Guide … Chapter III, Section 7 - Data Quality , the Office of the State Comptroller (OSC) has instructed SFS to execute …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… The reporting of depreciation is required for the government-wide financial statements. Capital assets except for Land, Land Preparation, Library Books, and Construction … of this Chapter, or the modified approach may be used for certain infrastructure assets that meet the criteria of: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsGloversville Public Library – Claims Processing (2014M-81)
… 2013-14 fiscal year total $483,000. Key Finding The Board does not have policies or procedures to ensure that claims …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Operational Advisory No. 35
… Voucher Overview Chapter VII, Section 10.B - Establishing and Increasing a Cash Advance Chapter VII, Section 10.C - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesOperational Advisory No. 36
… – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account … to Shipping, Postage and Mail Services and should be used when shipping any type of package using any carrier. Account …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesOpinion 2000-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … past the corporation was a tenant of the partnership. You state that, in connection with contracts for home health care … Law §801 (see Public Health Law §352). You further state that, at the time of the commissioner's appointment, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 2006-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of town monies in contravention of article VIII, §1 of the State Constitution. Town Law §27(1), which relates to the … the gift and loan prohibition of article VIII, §1 of the State Constitution. Also, you do not ask that we address …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 97-2
… in a municipal cooperative health benefit plan for Part B Medicare premiums paid by the former school board member. … 1 . Although section 92-a does not expressly authorize reimbursement to officers, employees or retirees for the cost …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Neither section 150, nor any other provision of State law, however, provides for the establishment of the … election is not otherwise provided). Although there is no State statute which authorizes the creation of the office of …
https://www.osc.ny.gov/legal-opinions/opinion-90-15