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Opinion 92-2
… in the opinion. FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS … to use general fire district funds to pay amounts due under contract for hydrants serving a zone); (authority …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 2005-2
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for … performing firemanic duties. You ask whether a volunteer fire department may expend foreign fire insurance tax monies to …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Response to Human Trafficking (2023-S-31)
To determine whether the Office of Temporary and Disability Assistance (OTDA) is overseeing contracted Providers (Providers) and Local Districts of Social Services (Local Districts) to ensure adequate services are being provided to victims of human trafficking (survivors).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s31.pdfVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The … could not assess the Village’s financial operations to make informed decisions. The Board did not: Conduct an … May 31, 2022, filed on July 28, 2023; 363 days after the due date. Report the results of the Village’s fiscal …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… are deposited in a timely manner. The Head of School (HOS) should periodically review billing receipt and deposit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsPayroll Improvement Project Bulletin No. PIP-001
… Please include this bulletin number in the subject line of all emails pertaining to this bulletin. … The purpose …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layoutState Agencies Bulletin No. 1729
… subdivision/local authority). Box 13k Recipients account number Not applicable. Box 13l Recipients date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1729-form-1042-s-foreign-persons-us-source-income-subject-withholdingEmployment Recovery Is Slow for New Yorkers with Disabilities
… with disabilities, see Office of the State Comptroller’s report, Pre-Pandemic Improvements in Employment Rates for … Research and Statistics using Current Population Survey (CPS) public use microdata for civilian, noninstitutional … . 3 In this report, the employment-to-population ratio is the number of …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesSchalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … of operations and fund balance figures were inaccurate due to money being transferred to and accounted for in the general fund that should have been transferred to a debt service fund. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of approximately … for water and sewer billing and collection. Ensure that all customers are billed the correct Board-established water … rates. Ensure that late payment penalties are applied to all delinquent customer accounts in accordance with Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Fire Protection in New York State: How Is It Provided in Your Community?
Fire Protection in New York State: How Is It Provided in Your Community?
https://www.osc.ny.gov/files/local-government/publications/pdf/fireprotection0317.pdfGrowth in Local Sales Tax Collections Slows in the First Half of 2019
Local sales tax collections for the first half of 2019 totaled $8.8 billion in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2019-local-sales-tax-collections.pdfState Agencies Bulletin No. 1819
… created and mailed Form 1042-S directly to agency payroll offices on March 6, 2020. Please note that Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1819-form-1042-s-foreign-persons-us-source-income-subject-withholdingBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of funds received and paid out. Checks were not countersigned …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial … Village’s fiscal activities for the past four fiscal years to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Annual Audit
… claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fee schedules. … claims were appropriate and complied with the New York State Workers Compensation Law and mandated fe …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditCity of Yonkers – Budget Review (B24-6-6)
… City’s eight union collective bargaining agreements (CBAs) have expired or will expire soon. The City could face …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Columbia-Greene Community College – Information Technology (2017M-213)
… Background Columbia-Greene Community College is located in the Town of Greenport in Columbia County. The College, which has approximately 560 … College has 2,498 user accounts that have not been used in the last six months, with the oldest account’s last logon …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not provide …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50