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City of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation … option. The budget option with the 31.8 percent property tax increase would put the City at approximately 97.5 percent …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Prattsville – Justice Court (2012M-243)
… our audit period, the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Hartwick – Financial Condition (2013M-118)
… financial plans for three of its major operating funds but repeatedly relied on transfers from the general … to finance operations in the highway and fire protection funds. Although Town officials accounted for these three funds individually, they maintained a consolidated checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Town of Reading – Financial Management (2013M-217)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … Reading is located in Schuyler County and is governed by a five-member Town Board consisting of the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217College of Fredonia – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … analysis, including three employees with outliers in air and train fares that totaled $148,505. In total, we …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesCity of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Agency Request It is the agency’s responsibility to request to establish a bank … is consistent with all relevant rules, regulations, and statutes, and to determine if the account is necessary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsOpinion 88-25
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Preservation approves). In this regard, we note that the court in Ardsley , id. , apparently interpreted the word … the availability of the facilities to district residents (33 Opns St Comp, 1977, p 130; 29 Opns St Comp, 1973, supra ). …
https://www.osc.ny.gov/legal-opinions/opinion-88-25State Agencies Bulletin No. 2172
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees: Members … the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: 04210 NYS Senate … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2081
… Purpose The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices … the Member’s Annual salary on the Compensation tab on the Job Data page as the Member’s statutory salary. Prorated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2285
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices … the Member’s Annual salary on the Compensation tab on the Job Data page as the Member’s statutory salary. Prorated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureTown of Queensbury – Justice Court (S9-14-2)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board Members, is the governing body responsible for overseeing the Court’s general management and financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Village of Monticello – Board Oversight (2016M-337)
… number of consecutive estimated readings before an actual water meter reading was done or address how water accounts should be billed for minimum usage. The Board did not have a succession plan in …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Town of Horicon – Leave Accruals (2016M-421)
… Purpose of Audit The purpose of our audit was to evaluate the … 30, 2016. Background The Town of Horicon is located in Warren County and has a population of approximately 1,390. … the accuracy of leave accrual balances. We found errors in the leave accrual records for six employees. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Office of Operations: 2024 Virtual Fall Conference
… Thank you for your interest in the Office of Operations 2024 Virtual Fall Conference. By … payments, accounting, finance, 1099 reporting or contract management. Please contact the Office of Operations' Bureau … (PDF) Friday, November 1 9:00 – 9:30: OOO Contact Management Application Walkthrough This course is an …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceOpinion 97-9
… principal ranged from $400 to $3,000 per year, or at most .15% of the company's annual gross sales. Under these …
https://www.osc.ny.gov/legal-opinions/opinion-97-9City of Yonkers – Budget Review (B17-6-10)
… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Opinion 88-75
… Services (contract with city attorney's profit corporation law firm) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(b), … and the city if the city attorney has the power or duty to negotiate, prepare, authorize or approve the contract, or …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Town of Mooers - Cash Management (2020M-36)
… maximized. Had the Supervisor invested available funds in a financial institution with higher available interest … funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize interest … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Opinion 2000-20
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20