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Opinion 89-49
… named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on the value of the subject matter … value, the fee charged would be $27.00. This is in reply to your inquiry concerning the imposition of fees by a … you ask whether a fee is properly imposed pursuant to subdivision 1 or 2 of section 2402 of the Surrogate's …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow … for the issuance of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 95-23
… by section 119 of the Town Law (34 Opns St Comp, 1978, p 168; 1971 Opns St Comp No. 71-659, unreported). The town …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-43
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Policies and Procedures … and Duties (authority to require prior board approval in procurement policies and procedures) HIGHWAY LAW, §§140, … Municipal Law, §104-b. The town board may not, however, in these policies and procedures supersede any other …
https://www.osc.ny.gov/legal-opinions/opinion-92-43State Agencies Bulletin No. 2096
… and reallocation are affected. Note : Employees currently in Teaching & Research Cntr Nurse titles at the State … employee’s taxable gross, and reported on the employee’s Form W-2. The adjustments using Earnings Codes AJR, ARC, and … Since PayServ does not include this information, OSC will mail a Request for Special Wage Payment Report to inactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2096-reallocation-nursing-titlesState Agencies Bulletin No. 2096.1
… Payroll Bulletin No. 2096 . Purpose: The purpose of this bulletin is to notify agencies of OSC’s automatic processing of title changes, reallocations, and increased hiring rates … The purpose of this bulletin is to notify agencies of OSCs automatic processing of title changes reallocations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20961-reallocation-nursing-titlesSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … policies that define criteria and procedures critical to project and sublease approval and monitoring. Ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… audit was to evaluate the Company’s financial operations for the period January 1, 2012 through December 31, 2013. … approximately 25 active members. Budgeted appropriations for the 2013 fiscal year totaled $128,000. Key Findings We …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… serving as claims auditor was prohibited from doing so by State Education Law due to performing conflicting duties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… activities for the period January 1, 2012 through June 19, 2014. Background The Town of Cameron is located in Steuben …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2012 through May 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene … Village of Coxsackie Financial Condition and Water and Sewer Fund …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 … budgets as possible. The Clerk did not routinely issue a duplicate receipt for every transaction where no evidence of receipt was available or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… health appearing to be more favorable. The Treasurer does not provide, and the Board does not request, monthly reports that would provide …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and … improvement of water quality, preservation of wildlife habitat and management of soil erosion. The District is … but no written policies or procedures were in place during our audit period. The Board did not audit or review …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andCattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. Background The Cattaraugus … control and other related land-use issues. The District is governed by an appointed five-member Board of Directors. … related to cash receipts and disbursements, including a comprehensive claims audit policy. Conduct a deliberate and …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andErie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2015 through June 8, 2016. Background …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsTown of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period January 1, … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … did not develop detailed repair cost estimates and a plan to finance the 2012 projects prior to initiating them to ensure that adequate resources would be …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… other related land use issues. The District is governed by a five-member Board of Directors (Board): one Board member is … ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … $4,100 in County funds from 2012 to 2017 and resigned from her position. The Board does not review all individual …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… of the 89,503 homeless people in New York State, 13,002 live in areas outside of New York City (NYC). Counties throughout the State utilize hotels and motels to house a substantial portion of their homeless populations. In …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-follow