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Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its … of the management of the Company could be vested in its membership. The Company’s current revenue sources are Foreign … Treasurer also paid claims before approval by the Board or membership, did not maintain accurate and complete accounting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Due Diligence for Companies Holding Abandoned Funds
… notification requirements section for more information. How to meet due diligence requirements 90 days before your … your abandoned property report. In the notice, be sure to tell the owner that their property will be reported as … about deducting mailing costs First class mailing costs can’t be deducted as a service charge. You may deduct the …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsMembership Milestones for Police & Fire Retirement System (PFRS) Members
… know. Understanding your milestones will help you develop a sound financial plan. Select your tier and whether you are … death benefit. With 5 years of service credit, you become vested and are entitled to a monthly benefit that may … death benefit. With 5 years of service credit, you become vested and are entitled to a monthly benefit that may …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersOpinion 89-40
… This opinion represents the views of the Office of the State Comptroller at the time it was … any claim for actual lost wages must have attached to it a statement by the volunteer's "employer", presumably … construction that, absent a showing of legislative intent to the contrary, "words of a statute will be …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 88-78
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for (additional protection by … -- Financing (exemption of village from town tax for town police services) -- Police Chief (necessity for in village) … pending proposals in connection with the provision of police services in a village and a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 2000-18
… FIRE PROTECTION AND PREVENTION -- Villages (authority to transfer responsibility for service award program to joint … -- Fire Department and Fire Protection (authority to transfer responsibility for service award program to joint fire district) -- Powers and Duties (authority to transfer responsibility for service award program to joint …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18CUNY Bulletin No. CU-843
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 PSC three percent (3.00%) and 2024 PSC three percent … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-843-2023-2024-professional-staff-congress-psc-retroactiveXII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… expense, or SSP checks (all commonly referred to as “A” checks) are returned and/or need to be reissued. These … of the check. Vendor and employee expense checks have an “A” on the face, while SSP checks have an “A” with a smaller … must submit a new voucher to reissue payment with an updated address. Employee Expense Payee not entitled Check is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… checks are written off and turn over to the OSC Bureau of Unclaimed Funds. All questions concerning the disposition of uncashed checks should be directed to the Office of Unclaimed Funds. Information and phone numbers concerning stale checks can also be found on the Bureau of Unclaimed Funds link located on the OSC home page at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… through June 30, 2017. Background The Town of Hempstead Industrial Development Agency (TOHIDA) is a public benefit … Town of Hempstead Industrial Development Agency and Valley Stream Union Free …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyCUNY Bulletin No. CU-509
… Purpose To notify CUNY agencies of new deduction codes for automatic Dues and Agency Shop Fees for employees in Bargaining Unit T4. Affected Employees All employees represented by Local 3, IBEW in Bargaining Unit T4 Background OSC received a request from … To notify CUNY agencies of new deduction codes for automatic Dues and Agency Shop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-509-establishing-dues-and-agency-shop-fees-local-3New York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… Legislative bill S.7352/A.09823 was signed into law on Dec. 17. The … the importance of this legislation and signing the bill into law. I also want to thank bill sponsors Senator Jack Martins and Assemblymembers … Legislative bill S7352A09823 was signed into law on December 17 …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningSalamanca City School District – Financial Management and Payroll (2017M-138)
… Salamanca in Cattaraugus County. The District is governed by an elected seven-member Board of Education. The District … budgeted appropriations and exceeded the statutory limit by $17 million (58 percentage points). The Board and District … be transferred to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Oppenheim-Ephratah-St. Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and … St. Johnsville in Montgomery County. The District, which is governed by a seven-member Board of Education, has … thoroughly investigate variances between fuel records and tank readings. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… services to approximately 10,000 residents, is governed by an elected five-member Board of Fire Commissioners. … works contracts that exceed bidding thresholds established by General Municipal Law. Discontinue the practice of … and procedures to properly control and monitor overtime by approving and providing justification for overtime prior …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… in which it is located. The District, which is governed by an elected five-member Board of Commissioners, serves … Key Recommendations Ensure that all claims are audited by the entire Board before payment. Ensure that all employee pay rates and increases are approved by the Board. Require each employee to complete a time …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Utica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Bradford Central School District – Financial Management (2016M-253)
… one school with approximately 275 students, is governed by an elected five-member Board of Education. Budgeted … accumulated fund balance, continued to raise the tax levy by an average of 2 percent each year or a total of $350,000 … unrestricted fund balance exceeded the statutory limit by amounts ranging from $1.4 million to $1.9 million or 12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Groton Central School District – Financial Management (2014M-288)
… by an elected six-member Board of Education, operates two schools with 833 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288