Search
Chautauqua County – Court and Trust Funds (2020-C&T-1)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … remained in the Director of Finance’s custody that should have been turned over to the State Comptroller as abandoned … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Employee Qualifications, Hiring, and Promotions
… qualifications, are used to hire and promote without any examinations. A JVN is posted on the MTA website, … retain existing longevity and benefits. These transfers have also occurred due to consolidations in departments such … for all positions at all four agencies to identify any differences. Take steps to revise and document changes …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsOpinion 88-5
… (c) persons qualified, but not having reached retirement age. General Municipal Law, §92-a authorizes public …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Audit Committee Charter Guidance and Template
… of the audit committee charter. Audit Committee Charter Template All italicized sample wording represents statutory … review and action. … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateCity of Newburgh – Budget Review (B23-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Mandatory vs. Optional Membership
… Membership in the Employees’ Retirement System (ERS) There are two types of membership in ERS, mandatory and optional. If you are a … employer that participates in the Retirement System, your membership is mandatory. Otherwise, membership prior to July …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipOpinion 88-11
… the appropriate village officials, will result in the best price or the most beneficial terms for the village ( Merritt …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Village of Suffern – Budget Review (B8-15-13)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village of … budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies because there are no other sources available to reduce the property tax levy, such as fund balance. For …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Allegany County – Court and Trust Funds (2014M-74)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Conflicts of Interest of Municipal Officers and Employees
… in the best interests of the public. You also have a duty to use the limited public resources available to you as effectively and efficiently as possible. When … must be above reproach. This brochure is intended to help you better understand New York State law as it …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 93-31
… shall receive no compensation for services, but is silent with respect to whether the commissioners are entitled to be …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… tax exemptions. Key Findings We reviewed properties with 108 agricultural, non-profit and not-for-profit, senior … exemptions. Did not report the transfer of property with exemptions to the County as required. The Board: Did not … eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… facility maintenance. This audit covers the period of January 1, 2014 to March 31, 2017. Background The Department … 642 cemeteries (37 percent) had overdue audits and 285 (16 percent) had delinquent annual reports. For 145 cemeteries … of all 1,745 cemeteries under its jurisdiction. As a result, it cannot use the information to best focus its …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceCompliance With the Enough is Enough Act
… Institutions are also required to adopt an amnesty policy for alcohol and drug use; a students’ bill of rights; and comprehensive training requirements for administrators, staff, and students. Institutions must … State Education Department: Implementation of the Dignity for All Students Act ( 2016-S-28 ) … To determine if the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actOpinion 91-4
… -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) VILLAGES -- Powers and Duties (transfer of firefighting equipment to joint fire district without consideration) CONSTITUTIONAL … and Loans (transfer by village of firefighting equipment to joint fire district without consideration) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-4DiNapoli: Read Fine Print on Your Holiday Gift Cards
… helps consumers to identify the different cards and how they can be used. Gift cards may have other terms and … to see if they are owed money. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsFacilities Planning Bureau Project Review
… October 18, 2018. Background The Department is responsible for the administration and enforcement of the New York State … Code by reviewing and approving plans and specifications for all capital construction projects involving these … State Education Law, Districts must obtain final approval for a project before commencing construction. Between July …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewTown of Burke – Fiscal Oversight (2016M-277)
… audit or cause an audit of the records and reports of any Town officers or employees who received or disbursed …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Other Bulletin No. 17
… on the April LLS payment cycle even if the employee does not receive the April 2013 LLS payment due to an … and 03/31/14, provided the employee otherwise would have been eligible if the employee had been in the lower … cannot be included in the compensation calculation of any overtime earned after the date of the appointment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-17-april-2013-state-university-construction-fund-scf-civil