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Opinion 2004-3
… discussed in the opinion. CITIES -- Tax Limit (exclusion for capital appropriations financed with non-property tax revenues); (exclusion for pay-as-you-go financing) CONSTITUTIONAL LAW -- Tax Limit … (1953 NYS Legislative Annual , p 312; see also First Report of the Comptroller's Committee on Constitutional Debt …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Selected Safety and Security Equipment at Train Stations (Follow-Up)
… issuance of the follow-up review to provide information on any action planned to address the unresolved issues discussed …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followDepartment of Transportation Bulletin No. DOT-33
… them to change their normal working hours to a shift, any part of which falls between the hours of 6:00 p.m. and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-33-2018-shift-lump-sum-payment-winter-maintenance-seasonEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to April 30, 2012. Background The East Clinton Fire District … days a week, every week, for 16 months. The Board did not have written policies and procedures over financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsCity of Newburgh -- Budget Review (B18-6-12)
… 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/2018/11/16/city-newburgh-budget-review-b18-6-12More About This Retirement Plan – Special 20- and 25-Year Plans
… under Article 14. The benefit information in this summary does not apply to you. View your Article 14 plan book for … 25-year plan. The benefit information in this summary does apply to you. PFRS members employed by the City of … covered under Article 14. The information in this summary does not apply to you. This publication has made reference to …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planState Agencies Bulletin No. 795
… To provide procedures to process the lump sum payment for Special Assignment to Duty Pay (SAD) for CSEA employees. Affected Employees Employees working for either the Department of Transportation or the Department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/795-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain-employeesSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… our audit was to examine purchases from selected vendors for the period July 1, 2010, to December 31, 2012, and the student enrollment and billing processes for the period July 1, 2011, to June 30, 2012. Background The … not document verbal quotes, and officials received quotes for equipment and furnishings from vendors that did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a … $233,840 for providing law enforcement services to WGI in connection with events at the racetrack. In these cases, … check based on completed vouchers and issues them a 1099 form at the end of the year. As a result, no taxes are …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District financial operations for the … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 … value. Instead, it appears that the increase was intended to subsidize the construction of the new firehouse that will …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mState Agencies Bulletin No. 1074
… Purpose To inform agencies of changes to the display name of the SFS Alternate ID field introduced in Payroll Bulletin 1052 and the addition of the field to the Payroll Master File Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1074-new-york-state-employee-identifier-nys-emplidSafety at Stations
… taken appropriate steps to address safety-related issues at all of its train stations including determining if … miles) from St. George Terminal to the southern terminal at Tottenville. Riders can connect with NYC Transit system buses at many of SIR’s 22 stations or to the Staten Island Ferry. …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… The bill would provide reimbursement from the state to municipalities for costs incurred for hiring financial advisors to assist in the development of multi-year budget plans. “Long-term budget planning is vital to the fiscal health of our localities,” said DiNapoli. “The …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingAccidental Death Benefit – State Police Plan
… not due to your own willful negligence, an accidental death benefit may be payable on your behalf, regardless of your … a specific meaning with NYSLRS disability and death benefits. We determine whether an incident is an …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… not due to your own willful negligence, an accidental death benefit may be payable on your behalf, regardless of your … a specific meaning with NYSLRS disability and death benefits. We determine whether an incident is an …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitVillage of Catskill – Financial Condition (2014M-134)
… complete and accurate financial records, the Board did not have reliable information on which to base its decisions. The … and transparency are reduced. The water and sewer funds have substantial unassigned and unappropriated fund balances … multiyear financial and capital plan and it did not have any other mechanism to adequately address the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Village of Pulaski – Selected Village Operations (2013M-142)
… or supporting records of the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142City of Newburgh – Budget Review (B20-6-12)
… The City could potentially face shortfalls based on revenue estimates for sales and use tax. Budgeted overtime …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was adequately safeguarding its fuel … The Town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any … in the fuel usage records. The Town has not taken measures to provide physical security over fuel. There are no …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386DiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… today announced that his office has over $14.5 billion in unclaimed funds and urged New Yorkers to see if any of it belongs to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-money