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Town of Dickinson – Fiscal Oversight (2014M-337)
… 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337New York State Fiscal Reform and Accountability Act
… certain provisions upon expiration thereof (Part C). Memo Bill Text Status …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actTown of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May … and chief financial officer responsible for the day-to-day financial operations. Results of Review Based on our … that the Board should require the Supervisor to provide accurate monthly financial reports. …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fState Agencies Bulletin No. 2301
… Board of Education Retirement System (NYCBERS) for the 2025 plan year is $20,958.00. Affected Employees: Tier 6 … The limit increases each year based on the Consumer Price Index on December 31 of the previous year. The 2025 OT limit is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsIndustrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for Authorizers [pdf] …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationVillage of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual … to ensure all salary and benefits are clearly documented in the minutes and accurately presented in the budget. …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Town of North Salem - Agricultural Exemptions (2018M-194)
… and the remaining one was granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit totaling $2,168 in assessed value on one property because the exemption amount was incorrectly calculated. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Springs Union Free School District - Payroll (2018M-222)
… complete report - pdf] Audit Objective Determine whether Springs Union Free School District (District) employees … Springs Union Free School District Payroll 2018M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Niagara County – Golf Course Financial Operations (2015M-308)
… Purpose of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, … by a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately $462,000 in 2014. Key Findings Golf Course sales were not all recorded in the point of sale …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mDivision of Housing and Community Renewal Bulletin No. DH-29
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in Bargaining … dated 1/9/08 OSC Actions Dues (Code 224 ) and Agency Shop Fee (Code 230 ) deductions are based on an employee’s … responsibility to change the employee’s Dues or Agency Shop Fee when an employee changes the percentage of time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andNorwich City School District - Fund Balance Management (2018M-198)
… Determine whether District officials adequately managed fund balance in the general fund. Key Findings District officials: Developed budgets that were not structurally balanced by appropriating fund balance each year, including $1.5 million to finance the … Determine whether District officials adequately managed fund balance in the general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198City of Binghamton - Water System Cybersecurity (2018M-152)
… whether City officials adequately safeguarded electronic access to the water system. Key Findings City officials did not: Adequately safeguard the electronic access to the water system. Implement a formal process to … whether City officials adequately safeguarded electronic access to the water system …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Broome County – Financial Condition (2017M-187)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition for the period … southern portion of upstate New York commonly referred to as the Southern Tier, has a population of approximately … 16 towns, one city and seven villages. The County is governed by an elected 15-member Board of Legislators. …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Outreach Events
… in a variety of public events across the State. People can search the OUF database to see if they have any unclaimed … Martin Luther King Jr. Volunteer Fair Empire State Plaza, South Concourse Albany, NY Albany Contact us to request our … your organization’s local community event or virtual event by emailing [email protected] . You can Search for …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in … Fiscal Year 2023 (FFY 2023) have not fully returned to patterns that were typical before the pandemic: in FFY … balance of payments. The State ranked 42 nd , compared to 39 th in FFY 2022, 30 th in FFY 2021, 40 th in FFY 2020, …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Opinion 92-3
… engineer as creditor of planning board chairman) GENERAL MUNICIPAL LAW, §§800[2],[3], 801: A planning board … planning board has a conflict of interest prohibited by General Municipal Law, article 18 under the following … the engineer for services rendered to the planning board. General Municipal Law, article 18 (§800 et seq .) contains …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 90-29
… funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not permissible) CIVIL PRACTICE LAW … restitution agency, must be used for the purposes set forth in section 420.10(7) of the Criminal Procedure Law. … prior to November 1, 1984, may be transferred to a county's general fund. For the reasons set forth below, we believe …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 94 - 23
… (of district located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district … proposed extension is upon petition pursuant to Town Law, §170(1), the town board of the town in which the extension is … petition and by board motion pursuant to Town Law, §170(2), joint action by both town boards is necessary. If the …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 90-49
… -- Commissioners (compensation) WORDS AND PHRASES -- "Per day" (for purposes of compensation to improvement district … TOWN LAW, §214: Where the town board has designated a "per day" compensation for improvement district commissioners, a commissioner is entitled to the full per day amount for each day on which he or she actually and …
https://www.osc.ny.gov/legal-opinions/opinion-90-49