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Opinion 98-9
… the town board to fix such a schedule of fees or charges for the services to be provided on a town-wide basis or … an ambulance district and contracted with a not-for-profit ambulance company to provide services within the … to the contract and that no provision has been made for the imposition of user fees on persons requesting the use …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-53
… Opns St Comp No. 78-868, unreported; see also NY Const, art 1, §11; 1989 Opns St Comp No. 89-27, p 63). Since the …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 91-20
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … bill and collect from the insurance carrier of the user, any fees or charges imposed by the town pursuant to section … districts within the town. However, because section 122-b does not expressly authorize a municipality to contract for …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Little Falls City School District - Financial Condition Management (2019M-67)
… reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Payroll Improvement Project Bulletin No. PIP-008
… Stop Payment, the user will have to enter the Paycheck Number, their own phone number and email address, and select the Reason for Request. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-008-what-changing-payserv-version-92Sweet Home Central School District – Financial Management (2016M-207)
… to review the District’s financial management practices for the period July 1, 2012 through March 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $72 … that budgets were realistic and by properly planning for and using fund balance. District officials improperly set …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… seven-member Board of Education, operates four schools with approximately 2,200 students. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialOdessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … and adopting budgets. The District’s unrestricted fund balance exceeded the statutory limit. The District does not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… five-member Board of Education, operates one school with 636 students attending kindergarten through eighth grade …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… of Floral Park in Nassau County. The District is governed by the Board of Education which comprises five elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… financial and capital plan. The Town accumulated excessive fund balance in multiple funds. Key Recommendations Adopt … objectives for funding long-term needs. Update the fund balance policy to include the reasonable amount of fund balance to be maintained for each of the Town funds and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… was negative $370,229 and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the … budgeted for non-existing debt payments and reserve transfers that were not made totaling $430,000. Multiyear … information available for revenues and expenditures to ensure the water and sewer funds remain self-sufficient. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five … districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund balances ranged from 14 to 217 percent of 2019 budget appropriations. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Le Roy Central School District – Reserve Funds (2022M-110)
… the Le Roy Central School District (District) Board of Education (Board) and District officials properly … in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled … whether the Le Roy Central School District District Board of Education Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Sherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Ashland – Long-Term Planning (2024M-114)
… multiyear capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify … considered the impact they will have on Town operations or how they will fund these needs. As of July 17, 2024, the …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Ulster County – Court and Trust Funds (2014M-352)
… Purpose of Review The purpose of our review was to examine controls over the County’s court and trust funds … 1, 2013 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Commissioner of …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Unified Court System Bulletin No. UCS-278
… Purpose To inform agencies of OSC’s automatic processing of the June … a uniform and equipment allowance or maintenance allowance to all eligible members in June and December. In addition, … to the OCA memorandum for a list of eligible titles); and Have a Payroll Status of Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-278-june-2019-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-273
… provides for a longevity lump sum payment based upon total number of years spent at a salary at the maximum of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-273-april-2019-state-new-york-unified-court-system-ucs-judicialUnified Court System Bulletin No. UCS-269
… agreements between the Unified Court System of the State of New York: 2017-2020 Civil Service Employees … Payment An employee must meet the following criteria on 11/30/2018 to be eligible for a December 2018 Uniform … employee’s taxable gross and are subject to all employment taxes and income taxes. Federal and State income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-269-december-2018-uniform-and-equipment-uniform-allowance-and