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Amityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… and adequately managed the District’s financial condition for the period July 1, 2015 through November 30, 2016. … a Board of Education. General fund budgeted appropriations for 2016-17 totaled approximately $11 million. Key Findings … Adopt budgets that include realistic estimates for expenditures. Develop a written policy that indicates the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not … the lack of segregation of duties within the Treasurer’s office. Approve or authorize anyone to approve billing … Recommendations The Board should: Ensure the Treasurer’s office complies with water and sewer Village laws and codes. …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Opinion 94-27
… if it is determined that all of such property owners are benefited by the improvement. Town Law, §200 authorizes a … We believe these restrictions on the right to petition are evidence of legislative intent that only abutting or … 1965, ch 855, stating that improvements under section 200 are to be paid by fronting or adjoining owners). If sections …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 90-38
… the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of subsequent construction of residence on) HIGHWAY LAW, §205-a: The status of a highway as a seasonal limited use highway terminates when one … Whether the town highway superintendent is required to remove snow and ice …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… agency dedicated to preserving and expanding New York's rich cultural resources. In 2007, former New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsOpinion 90-54
… (see ERISA, §4[b] and IRC, §414[P][9]). QDRO's apply only to plans to which IRC, §401(a)(13) also applies. … last sentence of section 401(a), subparagraph 13 applies only in the case of a plan to which section 411 relating to …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 92-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … County Law to impose a surcharge on a part-county basis in order to finance the implementation of an enhanced 911 … serve such municipality " (emphasis added). As noted, the meaning of "municipality" for this purpose is the county ( cf …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Examination of Unemployment Insurance Benefits
… made by the Department of Labor (DOL) were appropriate and in accordance with applicable Federal and State laws and … outstanding benefit overpayments. The results contained in our report cover select high risk payment requests and … and prior years’ findings confirmed by DOL during in 2013. Key Findings We identified 7,370 erroneous payment …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… Violence Elimination (GIVE) program and the SNUG (“guns” spelled backward) program. GIVE is a crime-fighting …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followResidents of Long-Term Care Facilities Lacking Access to Advocates
… NYSOFA. DiNapoli’s auditors found that as of January 2019, only about 600 of the state’s LTC facilities have an assigned … facilities, was recommended to have 28 staffers, but had only five. New York’s paid staff per 2,000 beds ranked 39th …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesOpinion 91-31
… rabies treatment is a local health district charge only if the State Health Commissioner has certified, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Opinion 97-6
… Section 307 authorizes the expenditure of surcharge moneys only for payment of "system costs" as permitted by article 6. … equipment, the definition encompasses not only the actual costs of acquiring and maintaining the …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 90-23
… in the opinion. BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE … The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional debt limitations indebtedness … 8 6 of the State Constitution which provides an exclusion from the debt limitation imposed upon the cities of Buffalo …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 90-50
… 27 of section 10 of the Highway Law provides that the Commissioner of Transportation shall: Have power, upon the … the removal and relocation of facilities, provided the commissioner of transportation deems it practicable to …
https://www.osc.ny.gov/legal-opinions/opinion-90-50SUNY Bulletin No. SU-350
… who are 62 or older in the calendar year and to active employees with the New York Retiree Indicator checked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-350-july-2023-increase-call-pay-eligible-professional-servicesVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of North Syracuse Village Board of Trustees Board Conducted …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… June 3, 2014. Background The Town of Sardinia, which is governed by a five-member Town Board, is located in Erie … amount of fund balance and established by local law a tax relief rebate program in 2013 to provide property … oversight. Key Recommendations Consider seeking special legislation from the State Legislature to validate the local …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189State Agencies Bulletin No. 2317
… the authority for the exemption or tax rate. The only exemption codes that apply to the types of payments made … the Federal Tax Data page. Box 6: Net Income This box is only populated if there is an amount in box 5. Box 7a: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2207
… the authority for the exemption or tax rate. The only exemption codes that apply to the types of payments made … the Federal Tax Data page. Box 6: Net Income This box is only populated if there is an amount in box 5. Box 7a: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholding