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Opinion 2001-11
… An assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would not … an assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would … Whether an assistant chief of a fire department who owns more than 5 of the stock of a corporation would have …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 90-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members … who is also an insurance salesman would have a conflict of interest if he or she were to sell individual insurance …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 96-6
… to procurement of insurance) GENERAL MUNICIPAL LAW, §§104-b, 800(3): A town supervisor who places insurance … insurance contracts. Article 18 of the General Municipal Law (§800 et seq .) contains the provisions of law which … is deemed to have an "interest" in the contracts of a firm, partnership or association of which he or she is a …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Amityville 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-155Town of Greene – Justice Court Operations (2021M-95)
… Determine whether the Town of Greene Town Justice Court Court properly accounted for deposited disbursed and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Opinion 88-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … OF INTEREST -- Construction Contracts (village trustee an employee, officer and stockholder of construction company) … 2(a); VILLAGE LAW, §5-524(2): A village trustee who is an officer, employee and stockholder of a construction …
https://www.osc.ny.gov/legal-opinions/opinion-88-23State Agencies Bulletin No. 1680
… Purpose To inform agencies that, beginning with tax year 2018, employees with NYSPO access can opt out of … with IRS Publications 15-A, Employer’s Supplemental Tax Guide 2018, and 1141 General Rules and Specifications for … employers may electronically furnish Form W-2, Wage and Tax Statements to employees, if the following requirements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2State Agencies Bulletin No. 1958
… with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2021 tax year. Affected Employees … NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background In accordance with IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… five schools and has approximately 4,000 students and 650 employees. Budgeted appropriations for the 2014-15 fiscal … Develop written procedures for granting, changing and terminating user access rights to specific financial software …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userState Agencies Bulletin No. 1861
… access are able to opt out of receiving a paper Form W-2 statement for the 2020 tax year. Affected Employees Employees participating with New York State Payroll Online (NYSPO) who choose to opt out of receiving a paper Form W-2 statement are affected. Background In accordance with IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2State Agencies Bulletin No. 1772
… with NYSPO access can opt out of receiving a paper Form W-2 statement. Affected Employees Employees … Online (NYSPO) who choose to opt out of receiving a paper Form W-2 statement are affected. Background In accordance … Forms W-2 and W-3, employers may electronically furnish Form W-2, Wage and Tax Statements to employees, if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2Rockland County – Court and Trust Funds (2019M-45)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through August 15, 2018. … County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Opinion 91-25
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … a city (other than New York City), town, village or fire district to pay to a paid firefighter who is disabled as a … 207-a on municipalities and fire districts (see 1977 NYS Legislative Annual, p 336). The legislative history …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Village of Cohocton – Cash Receipts (2015M-63)
… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period January 1, 2011, through October 19, 2012. … million. Key Findings The Supervisor allows the bookkeeper to perform most aspects of the functions relating to the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16DiNapoli: Potsdam Audit Finds Missing Court Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsSouth Lewis Central School District – Conflicts of Interest (2021M-3)
Determine whether any South Lewis Central School District District officials had prohibited interests in District contracts
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Orange County – Court and Trust Funds (2017M-225)
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 period January 1 2014 through January 1 2017
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Bradford Central School District – Claims Auditor (2022M-157)
… a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Mount Morris Central School District – Claims Auditor (2022M-131)
… audit. The claims auditor inappropriately audited 17 of 41 claims that included Greater Southern Tier Board of Cooperative Educational Services (GST BOCES) service charges totaling $58,320. The Board of Education (Board) should have audited these claims. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131