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Walton 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-238Operational 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-advancesXIV.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. 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 92-42
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (use of …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 91-63
… same building in which the store is located. We assume, for purposes of this opinion, that the councilman is not an … under section 802 applies. Although we have assumed, for purposes of this opinion, that the councilman has no … of fact to be resolved initially at the local level. For example, you state that the councilman and the store …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 2002-14
Concerning a village project to reconstruct a certain stream channel
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 89-62
… Mode of Selection (signing multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, … voter is not prohibited from signing nominating petitions for two or more candidates for the same fire district office unless the board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Homeless Services Housing Needs Assessment
… if clients are receiving services needed to transition to permanent housing. The audit covered the period from January … abuse, childcare services, and assistance with finding permanent housing. Local departments of social services … are many factors that impact a successful transition to permanent housing, including, foremost, access to affordable …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentOpinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … to dissolve district); (authority to dissolve district when there are no "resident owners" within the district); … to the town pursuant to section 198(12), but could do so for fair and adequate consideration). The town board on …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 97-4
… Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) … not expend foreign fire insurance tax moneys to provide a benefit to a member of the Association solely by reason of … may not use foreign fire insurance tax moneys to pay benefits solely by reason of the disability or death of a …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 91-61
… pursuant to article thirteen-A of the executive law for the county in which the town or village is located " … approved pursuant to article 13-A of the Executive Law for the particular county. Although subdivision two provides, … 1% fee ultimately be disbursed to the county treasurer for use only to fund an approved alternatives to …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and 2013-14. … Learning Center (Just Kids) is a Suffolk County-based for-profit organization that is authorized by SED to provide, … programs based on clinical evaluations. The counties pay for the preschool special education services using rates …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualOpinion 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-95-1XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… Overview Cost allocation provides for an automated process by which project costs are allocated … and labor cost allocation is a statewide requirement for reporting. Expenditure data should be reported at the Employee level for time and cost which will be directly coded to projects by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… made in our initial audit report, Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and … Federal and State laws prohibit Medicaid payment of drugs for the treatment of sexual or erectile dysfunction (herein collectively referred to as ED) for all Medicaid recipients, including registered sex …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedCity of Yonkers – Budget Review (B20-6-4)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … on nonrecurring revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Processing of Sexual Offense Evidence Collection Kits (Follow-Up)
… and consent to have the kit released by the hospital for forensic testing. Once a victim provides consent, the … law enforcement agency collects the kit and sends it to a forensic laboratory for analysis and to attempt to obtain a … untested kits in their custody – regardless of age – to a forensic laboratory by December 28, 2017 for processing. Kits …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followTown of Eden - Real Property Tax Exemptions (2018M-231)
Determine whether select real property tax exemptions are properly supported by adequate documentation
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231