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Opinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer … annuities for the benefit of members of a volunteer fire company. You ask whether foreign fire insurance tax monies …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5State Police Bulletin No. SP-133
… Police of OSC’s automatic processing of the movement of Command Pay and Premium Overtime to base salary for Senior … Investigators Association. The agreement provides that Command Pay and Premium Overtime compensation shall be added …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-133-movement-command-pay-and-premium-overtime-base-salary-state-policeState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … calculating the employee/retiree share of health and dental premiums. For access to state and local government …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt collection process for the period … a City Manager who serves as chief executive officer. The Finance Department, which manages and accounts for the City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… 2013. Background The City of Batavia is located in Genesee County and has a population of 15,645. The City is governed … general laws of the State of New York, and local laws and ordinances. The City has an appointed City Manager who also …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Story Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2014. Background Story Place is an SED-approved, for-profit special education provider located in Castleton, … Audits/Reports of Interest State Education Department: Upstate Cerebral Palsy - Compliance With the Reimbursable … Cost Manual (2014-S-71) State Education Department: Unity House of Troy - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… not conduct an annual audit of the Treasurer’s records nor do they contract with an independent auditor to perform such … records annually or contract with an independent firm to do so. … The purpose of our audit was to determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community … August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent public benefit …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andState Comptroller DiNapoli Releases School Audits
… – Financial Condition and Extra-Classroom Activity Funds (Nassau County) District officials overestimated … through 2015-16. The district also maintained five reserve funds with balances totaling $23.3 million as of June 30, … they lack assurance that the procurements are at the best price. Find out how your government money is spent at Open …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-310
… the bargaining units listed, reside within the following Zip Codes, and receive a paycheck or direct deposit advice statement dated October 11, 2007. New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, … of the Prepaid Legal Service Benefit and the Earnings Code. Union Bargaining Units Value Earnings Code District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1165
… Purpose To inform agencies of a Retirement days worked adjustment as a result of the 2011-2012 BU21 Deficit Reduction Plan. Affected … Date(s) Immediately Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… issued. Have a written agreement with the Beacon City School District for delinquent school tax collection. Develop a comprehensive IT security …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012m20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… is: Service as a firefighter or police officer under the 20-year plan; Service as a member or officer of the New York State Police; Service in the U.S. military, as specified by law; or Other prior police service, … 90 days before your date of retirement. For information on how to apply for a service retirement benefit, read Applying …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dState Comptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Brookfield Central School District … District and the Marathon Central School District . "In an era of limited resources and increased accountability, it's critical that schools make every dollar count," DiNapoli …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of limited … level requirements necessary for reimbursement. Valley Stream Central High School District – Payroll (Nassau County) …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… 2016. Background The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock … operates six schools with approximately 2,555 students, is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Opinion 91-22
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… 15, 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is … with the lack of segregation of duties. Document in the Board minutes the results of the annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Village of Mount Morris – Justice Court (2013M-152)
… Purpose of Audit The purpose of our audit was to examine the Court’s … of Mount Morris operates its Court with one elected Justice and a court clerk. The Village is governed by an … cases, or properly report ticket dispositions to the Department of Motor Vehicles. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2012, through March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106