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Town of Kirkwood – Justice Court Operations (2016M-414)
… in located in Broome County and maintains a Justice Court with two elected Justices. The Town is governed by an elected … a list of Court liabilities and comparing this listing with the reconciled bank balance and money on hand. Follow up …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Suffolk County. The District operates one school with approximately 450 students attending Kindergarten through Grade 6 and contracts with a neighboring school district to educate 428 students …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Mayfield - Town Clerk (2016M-29)
… or accountabilities to compare cash on hand with outstanding liabilities. The Board did not provide … analysis each month comparing cash on hand and in the bank with liabilities due to the Supervisor and other agencies. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… funds to dangerously low levels, leaving the Town with an insufficient financial cushion for unforeseen events … operating funds and adopt structurally balanced budgets with less dependence on using fund balance to finance …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… controls. Maintain complete and adequate records with supporting documentation to account for all of the … for all bank accounts and provide them to the Board along with the bank statements. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andCUNY Bulletin No. CU-451
… chart identifies the health Insurance deduction codes and the amounts of the adjustments to be calculated. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentState Agencies Bulletin No. 1585
… start date of repayment. Agency Actions Agencies are to run the NPAY776 Consolidated Correction Sheet Report which is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasArchived Publications
… Ending December 31, 2012 - 9/25/13 Fiscal Stress Drivers and Coping Strategies - 6/18/13 New Fiscal Realities …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsAccounts Payable Advisory No. 5
… postal services, such as Pitney Bowes Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, … should contain the eight digit account number associated with the meter, followed by a space, and then the date of the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageSUNY Bulletin No. SU-162
… Earnings Program to NBW for Bargaining Unit 08 positions with a BIW Pay Basis Code. All other attributes of the … on Job Data using the Action/Reason code of DTA CHG/Z12 with an effective date of July 9, 2009 and change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweeklyState Agencies Bulletin No. 285
… the procedure for the annual review of employees who claim to be exempt from Federal and State withholding. … the procedure for the annual review of employees who claim to be exempt from Federal and State withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxRetirement System Membership – Forest Rangers Plan
… you must complete and file a membership application with the Office of the State Comptroller. Special Plan Coverage 1 If you become employed as a forest ranger with the New York State Department of Environmental …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school districts can increase the tax levy (the total amount of property taxes billed) to …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOpinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… New York State Comptroller Thomas P. DiNapoli and Department of Financial Services Superintendent Adrienne A. … Avenue Branch. The BDD program, administered by the Department of Financial Services, supports the establishment … ago I wanted to ensure that New Yorkers know that the department is working for them, making sure that financial …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newOpinion 2005-1
… in a town. You indicate that the town currently contracts with a not-for profit organization for the provision of … Under section 122-b, towns, inter alia , may contract with one or more organizations to supply, staff and equip … Comp No. 75-49, unreported; 25 Opns St Comp 1969, p 90). 1 With respect to the payment by the town of additional monies …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 2005-6
… school in its auditorium. However, a town may contract with a parochial school for the conduct at the parochial … which town funds may be expended. The town may contract with a private organization for operation of the town’s … loan prohibition ( id .). When the private organization with which the town is contracting is a parochial school, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 88-75
… GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(b), 802(2)(a): A city attorney who is an officer, employee, director or … prepare, authorize or approve the contract, or to appoint someone with those powers, unless exceptions in … (b) audit bills or claims under the contract; or (c) appoint an officer or employee who has any such powers or …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Opinion 98-10
… COOPERATION -- Streets and Highways (town repair and maintenance of village streets); (source of revenues to fund … LAW, §142-c; GENERAL MUNICIPAL LAW, §119-o; MUNICIPAL HOME RULE LAW, §10(1): A town may not raise town taxes within … of repair and maintenance of village streets. Municipal Home Rule Law, §10(1)(i) authorizes local governments to …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Environment, Energy and Agriculture – 2022 Financial Condition Report
… of $328.1 million, New York was the second largest apple producer in the nation. New York was the fifth largest milk producer in the nation, with total sales of $2.7 billion. …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agriculture