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Opinion 99-8

… minutes of board meetings) TOWNS - Fees (imposition of a fee for subscription to minutes of board meetings) TOWN LAW, … is authorized to adopt a local law that establishes a flat fee for an annual subscription to copies of the minutes of … of the copies of the minutes to those who have paid the fee. The amount of the fee must be reasonably related to the …

https://www.osc.ny.gov/legal-opinions/opinion-99-8

Town of Waterford – Claims Auditing (2016M-154)

… of our audit was to review the claims audit process for the period January 1, 2015 through January 31, 2016. … by a five-member Town Board. Budgeted appropriations for 2016 total approximately $8.1 million. Key Finding The … the claims are supported by adequate documentation and are for legitimate Town purposes. Key Recommendations There were …

https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154

Leaves of Absence – Regional State Park Police Plan

… Act. Workers’ Compensation You will usually receive up to one year of service credit per incident for time spent on …

https://www.osc.ny.gov/retirement/publications/1867/leaves-absence

Town of Hancock – Transfer Station Operations (2016M-255)

… 1, 2015 through December 31, 2015. Background The Town of Hancock is located in Delaware County and has approximately … for transfer station operations. Key Findings The Town of Hancock received a $2,200 payment from the Town of Tompkins … for transfer station operations; as a result, Town of Hancock residents subsidized transfer station operation. To …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255

Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)

… was to examine controls over payroll and fuel inventory for the period January 1, 2013 through April 25, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.62 million. Key Findings … segregated, since the Town’s accountant was responsible for processing payrolls, creating checks, making adjustments …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365

State Agencies Bulletin No. 1184

To inform agencies of new earnings codes and procedures for processing the 20112012 and 20122013 SSU BU01 Deficit Reduction Plan

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligible

State Agencies Bulletin No. 1213

… Purpose To provide calendar year-end procedures for taxable travel reimbursements in order to comply with IRS … by receipts. The 2012 maximum rate allowed by IRS for PCM is 55.5 cents per mile effective from January 1, 2012 … December 31, 2012. Current maximum Federal per diems for the continental U.S. can be found in the Guide to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursements

DiNapoli: Former Hannibal Fire Chief and Father Arrested

… would be shut down permanently. Chris Emmons was charged with grand larceny in the third degree, offering a false … in court again on March 12. Carl Emmons Sr. was charged with grand larceny in the fourth degree and given a desk …

https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrested

Receiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan

… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several pension … Most members can estimate their pension using the benefit calculator in Retirement Online . The calculator uses your …

https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-election

Opinion 95-16

… PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, … of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the apportionment required by section 1908 of the …

https://www.osc.ny.gov/legal-opinions/opinion-95-16

Valley Stream Central High School District – Capital Assets (2025M-16)

… School District (District) officials properly monitor, account for and dispose of capital assets? Audit Period July … Audit Summary District officials did not properly monitor, account for and dispose of capital assets. While the Board of … High School District District officials properly monitor account for and dispose of capital assets …

https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16

Town of Great Valley – Town Clerk (2014M-29)

… Clerk’s financial management practices for the period of January 1 through December 16, 2013. Background The Town of Great Valley is located in … Clerks financial management practices for the period of January 1 through December 16 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29

Opinion 2003-4

… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (holiday … for public roads) RATIFICATION -- Claims (purchase by fire district of holiday decorations for public roads) TOWN LAW §176(4-a), (9): A fire district is not authorized to purchase holiday …

https://www.osc.ny.gov/legal-opinions/opinion-2003-4

City of Amsterdam - Budget Review (B21-5-5)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2021-22. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to … The purpose of our budget review was to provide an independent evaluation …

https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5

Town of Bradford – Financial Management (2015M-239)

… August 4, 2015. Background The Town of Bradford is located in Steuben County and has a population of approximately 850. …

https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239

The Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists

… in compliance with properly established waiting lists for the period January 1, 2012 through November 30, 2014. … Applicants apply to the individual developments for a unit of a specific size, and their names are placed on … in the order they appear on the list and sent to HPD for approval. This audit is part of the Comptroller’s …

https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists

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