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Village of Bainbridge - Conflict of Interest (2019M-72)
Determine whether the Board ensured that Village officials did not have prohibited interests in Village contracts.
https://www.osc.ny.gov/files/local-government/audits/pdf/bainbridge-2019-72.pdfVillage of Andover – Water and Electric Cash Receipts (2019M-152)
Determine whether water and electric cash receipts were recorded and deposited in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/andover-2019-152.pdfBuffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-charter.pdfVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
Determine whether Recreation Department (Department) cash receipts were properly recorded, reconciled and remitted in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-104.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014 (2015-S-12) 90-Day Response
To determine whether the Workers’ Compensation Board (Board) has adequate procedures in place to accurately report ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s12-response.pdfState Agencies Bulletin No. 1623
… Purpose To notify agencies of the 2018 maximum salary limit for members of ORP and VDC in Tier 6. Background In accordance with Section 415 of the Internal Revenue code, which provides for dollar … To notify agencies of the 2018 maximum salary limit for members of ORP and VDC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1623-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedUnified Court System Bulletin No. UCS-79
… Purpose To notify agencies of the change in attributes for Deduction Codes 353 and 399 , Mutual of Omaha. Affected Employees Employees in Bargaining Unit F8, … DR, represented by Court Officers Benevolent Association of Nassau County, Inc. with Deduction Codes 353 and/or 399 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omahaTown of Farmersville - Town Clerk (2019M-49)
… report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and reported … within the statutory deadline or sooner if practicable. Town officials agreed with our recommendations and indicated … Determine whether the Town Clerk Clerk recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Cayuga County - Procurement and Claims Audit (2018M-274)
… payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit 26 claims totaling $76,804 … amount to be expended for the same or similar type of goods or services when determining whether competitive …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274State Agencies Bulletin No. 1697
… the 2019 maximum salary limit for members of ORP and VDC in Tier 6 Background In accordance with Section 415 of the Internal Revenue code, … reach the $280,000 limit. Contributions will resume in the first paycheck of the following calendar year. … the 2019 maximum salary limit for members of ORP and VDC in Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1697-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedOpinion 88-34
… or statutory amendments that bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns … Towns may enact traffic regulations, rules, and orders in the same manner as ordinances. Villages may enact traffic regulations, rules and orders, in the same manner as resolutions. Opn No. 74-1224 is …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 88-17
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether … of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St Comp, … the following questions: (1) Does the opinion expressed in 34 Opns St Comp, 1978, p 154, with regard to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Constitutional Amendment
… indebtedness for the construction of sewage facilities in determining current local debt limitation. Memo Bill Text … indebtedness for the construction of sewage facilities in determining current local debt limitation …
https://www.osc.ny.gov/legislation/constitutional-amendment-0DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… About 675 local authorities operate in New York state and provide a host of important services to … than 4,300 employees, report approximately $1.5 billion in spending and $18 billion in outstanding debt, and operate with little oversight, … About 675 local authorities operate in New York state and provide a host of important services to …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyOpinion 89-21
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Obstructions (cutting … center line of which forms the boundary between two towns in different counties, must be borne equally by the affected … town may maintain and repair a portion of the road located in the other town pursuant to an agreement with the highway …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 96-22
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund … established) GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 92-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages … (collection of interest on securities deposited in lieu of); (mandatory nature of withdrawal provisions); … of appropriate securities); (submission of securities in excess of amount to be withdrawn); (substitution of …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Life Changes: How Do I Prepare to Retire?
… longer. With many of us now spending a third of our lives in retirement, it’s important to consider how you can enjoy financial security in your retirement. By reading this booklet, you are taking … both your current benefits and those you may receive in the future is essential. To help you stay up to date, we …
https://www.osc.ny.gov/retirement/publications/life-changes-how-do-i-prepare-retireOpinion 2000-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with Urban Development Corporation loan) REAL … into a repayment agreement with the UDC providing that, in the event of the sale of the civic center, the unpaid …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Planning
… of where you are and what you would like your life to be in the future. However, having goals is one thing — … to do. You need to determine how much income you will need in retirement. The first step is to draw up a list of all … Security income of 20 percent of pre-retirement earnings. In our example, the combination of Social Security and …
https://www.osc.ny.gov/retirement/members/planning