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Town of Berne – Board Oversight (2021M-77)
… B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Board and District officials properly managed capital project Project change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Village of Skaneateles – Claims Auditing (2024M-68)
… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… that is appointed by the County Legislature. For calendar year 2014, the Agency had 10 active projects, and it entered …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andDivision of Housing and Community Renewal Bulletin No. DH-74
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2015 DC37 Salary Increase and provide … To inform the Division of Housing and Community Renewal of OSCs automatic processing of the April 2015 DC37 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-74-april-2015-district-council-37-dc37-salary-increaseUnified Court System Bulletin No. UCS-217
… Payment will be processed in a separate check dated 06/17/15. There is no direct deposit for these payments. … or Blazer Allowance Payment); and Be in an eligible title (refer to the OCA memorandum for a list of eligible … Codes: 014049 – Court Assistant 014076 – Court Assistant (PT) 014077 – Court Assistant (HND SA PROG) 019364 – Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-217-june-2015-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-230
… Civil Service Employees Association (CSEA) 2011-2016 Ninth Judicial District Employees Association (G9) 2011-2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-230-june-2016-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-241
… June 2017 Uniform Allowance and Uniform Blazer Allowance Payments and provide instructions for payments not processed automatically. Affected Employees … June 2017 Uniform Allowance and Uniform Blazer Allowance Payments and provide instructions for payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-241-june-2017-uniform-and-equipment-uniform-allowance-andOpinion 2009-1
… -- Codes of Ethics (requiring disclosure and recusal by fire district commissioner whose spouse is to be appointed treasurer) -- Family Relationships (spouse of fire district commissioner as appointed treasurer) FIRE DISTRICTS --Treasurer (spouse of fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 88-41
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention … 130(5), 138: Fire prevention programs are a proper town function. The town board may acquire property for use in … that fire protection programs are a proper part-town function if authorized by local law and that a town may …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Brownfield Cleanup Program
… into a Brownfield Cleanup Agreement (Agreement) outlining site investigation and cleanup objectives. Site cleanup under remedial programs can take several years … complete. As such, DEC reviews, oversees, and tracks each site’s progress from investigation, design, and completion of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programUnified Court System Bulletin No. UCS-206
… October 2014 Salary Increase (Bargaining Units 87, 86, 88, CT) and provide instructions for payments not processed … Non-Judicial Employees: Bargaining Units 86, 88 and CT Background Chapter 400 of the Laws of 2014, which … and Unrepresented employees in Bargaining Units 86, 88 and CT. Effective Date(s) The October 2014 Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-206-october-2014-salary-increase-bargaining-units-87-86-88-ctOpinion 94-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … (assessments against non-fronting owners) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of … for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-94-27DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… tax receipts, according to the state monthly cash report and a mid-year report on revenue and spending trends released today by New York State … fiscal year,” DiNapoli said. “While the current financial situation is positive, we still need to see how holiday sales …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearState Agencies Bulletin No. 1306
… for processing the 2014 Special Assignment to Duty Pay. Affected Employees Employees of the Department of … Services Unit BU05 Effective Date(s) Administration Pay Period 26L, paychecks dated 04/09/14 Background Pursuant … Rights-of-Way are eligible for Special Assignment to Duty Pay. Eligibility Criteria Full-time employees in BU02, BU03, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1306-2014-special-assignment-duty-pay-calendar-year-2013State Agencies Bulletin No. 1233
… Date(s) Administration Pay Period 26L, paychecks dated 04/10/13 Background Pursuant to a side letter contained in the 2011-2016 Agreements between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1233-2013-special-assignment-duty-pay-calendar-year-2012Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… access to review the Department Treasurer’s records, they do not do so. The Board does not review any of the bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overPutnam County Industrial Development Agency – Management Practices (2013M-257)
… 2012 to May 3, 2013. Background The PCIDA was established in 1995 and is governed by a Board which comprises seven … PCIDA reported 14 active industrial development projects in its 2012 annual report submitted to the Office of the State Comptroller. Key Findings In 1996, the PCIDA Board established criteria for approving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementTown of Prattsville – Justice Court (2012M-243)
… fees and surcharges. Key Findings Justices Blain and Olson did not perform bank reconciliations properly or at all, … traced to any open or closed case files, fines or fees, or bail moneys; and Justice Olson had a cash shortage totaling … basis. Ensure that deposits of all moneys received are made intact within 72 hours from the date of receipt, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… discuss the Statement No. 33 impact on revenue recognition when using the modified accrual basis of accounting. Modified … (Category 3 and 4). Prior to Statement No.33, revenue was recognized when expenditures were made. Statement No. 33 states that to accrue revenue from an …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactions