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Village 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
… will increase to $275,000 for the 2018 plan year, which is the calendar year for ORP and VDC Tier 6 participants. …
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
… Court Employees Association, Inc. and in Bargaining Unit DR, represented by Court Officers Benevolent Association of … the attributes for these codes to include Bargaining Unit DR. Agency Actions Agencies must access the General Deduction …
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)
… timely manner. Deposit all Clerk fees within the statutory deadline or sooner if practicable. Town officials agreed with …
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)
… whether County officials procured goods and services in accordance with the procurement policy and statutory … whether County officials procured goods and services in accordance with the procurement policy and statutory …
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
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 88-17
… or village has authority, as a condition for approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St Comp, 1978, p … p 154, with regard to the dedication of park land in a subdivision, still represent the position of the State …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Constitutional Amendment
… Session 2023-2024: Constitutional Amendment – Passed both houses, A.3776/S.4597 (Conrad/Martinez) – Relates to …
https://www.osc.ny.gov/legislation/constitutional-amendment-0DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… more effectively and be more accountable to the public. “My goal is to shed light on these types of entities – share … difficult for taxpayers to know how effective they are. My audits have shown an increased risk of waste and abuse by …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyOpinion 89-21
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Obstructions (cutting or removal of trees … highways in a reasonably safe condition, is responsible for removing overhanging or broken branches from trees within … on line between two towns divided into districts and each district considered as belonging to town to which allotted …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 96-22
… discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following abandonment … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency and tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 92-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … GENERAL MUNICIPAL LAW, §§106, 109-b: (1) A municipality does not have discretion to refuse to permit the withdrawal … time to time, may withdraw, at their option, the whole or any portion of the amount retained from payments to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 2000-10
… this chapter" (emphasis added), that is, notwithstanding only the provisions of the General Municipal Law. There is … our opinion, chapter 41 takes precedence over section 6-l only insofar as the two statutes are in conflict (id.). After … provided, the pedestrian walkway was constructed using only Federal and State funds. Under these circumstances, …
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/planningIX.6.E Education Department - G5 System – IX. Federal Grants
… that is strictly enforced by the system. Since OSC BSAO draws down funds based on expenditures that are recorded in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemConstitutional Amendment
… for the construction of sewage facilities in determining current local debt limitation. Memo Bill Text Status … for the construction of sewage facilities in determining current local debt limitation …
https://www.osc.ny.gov/legislation/constitutional-amendment