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Fire Island Union Free School District – Leave Accruals (2015M-289)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.6 million. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Chappaqua Central School District – Financial Condition (2015M-193)
… 8, 2015. Background The Chappaqua Central School District is located in the Town of New Castle, Westchester County. The … operates six schools with approximately 4,000 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… 1, 2013 through August 31, 2014. Background The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed … Briarcliff Manor Union Free School District Budgeting Practices 2014M313 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Town of Somerset – Budgeting for Sales Tax (2016M-419)
… through November 18, 2016. Background The Town of Somerset is located in Niagara County and has a population of … which includes the Village of Barker within its borders, is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… town seneca falls audit follow up procurement …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fThurston Fire District – Financial Activity (2016M-430)
… 1, 2015 through November 14, 2016. Background The Thurston Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for … Thurston Fire District Financial Activity 2016M430 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Village of Galway – Claims Processing (2014M-79)
… Key Finding Village officials established and follow a good system of internal controls for the approval of claims. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Voorheesville – Claims Processing (2014M-135)
… March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Sharon Springs – Water Accountability (2014M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period June 1, 2012 through March … Village of Sharon Springs Water Accountability 2014M148 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Town of Johnstown – Payroll (2014M-55)
… our audit was to examine the Town’s internal controls over payroll for the period January 1 through December 31, 2013. … our audit was to examine the Towns internal controls over payroll for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Fishkill – Audit Follow-Up (2013M-246-F)
… in Dutchess County. The Town Board is the legislative body responsible for managing Town operations. The Recreation … 2011 and 2012 were $315,222 and $383,957, respectively. Results of Review Based on our limited procedures, it appears …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fHillside Fire District – Cash Receipts and Disbursements (2016M-284)
… 1, 2015 through July 20, 2016. Background The Hillside Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2016 total … Hillside Fire District Cash Receipts and Disbursements 2016M284 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… through September 8, 2014. Background The Chenango Bridge Fire Company is a volunteer organization in Broome County … which contracts with the Town of Chenango to provide fire protection services. Expenditures for 2013 totaled … Chenango Bridge Fire Company Cash Receipts and Disbursements 2014M300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsTown of Seward – Financial Management (2016M-353)
… Key Recommendation Expand the fund balance policy to cover reasonable amounts to maintain in each fund and how to …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353Town of Green Island – Justice Court Operations (2016M-349)
… 1, 2015 through June 30, 2016. Background The Town of Green Island is located in Albany County and has …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Opinion 2003-4
… a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App … (see, e.g., Seif v City of Long Beach , supra ; 1990 Opns St Comp No. 90-25, p 58). Under the doctrine of ratification, … for recruiting volunteer firefighters]; Paden v Dix Hill, 12 AD2d 202, 210 NYS2d 7 [volunteer firefighter entitled to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 2003-5
… one thousand dollars or ten percent of the deceased member's final salary, payable for each child of such member under eighteen on the date of the member's death. The benefits under section 208-b are "in addition to … 25, 1997). General Municipal Law §208-b, on the other hand, expressly provides for a death benefit "in addition to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 90-11
… You ask whether employees who are required to work hours beyond the normal work week may receive compensatory … term "terms and conditions of employment", which includes hours of employment and rates of compensation, encompasses … required to work in excess of their regularly established hours of employment. Under section 90, overtime may be at the …
https://www.osc.ny.gov/legal-opinions/opinion-90-11CUNY Bulletin No. CU-708
… and new payments. Affected Employees CUNY employees in the title of High Pressure Plant Tender are affected. … and District Council 37, AFSCME, AFL-CIO for employees in the title High Pressure Plant Tender. The agreement is for … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO and Retro (RXX)) are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantNew York’s Economy and Finances in the COVID-19 Era
… Lingering Economic Pain The economic outlook contained in the Governor’s Executive Budget proposal for State Fiscal … Budget and Spending section of this update below. Paying Household Bills: A Difficult Challenge for More New Yorkers … adult New Yorkers found it “very difficult” to pay normal household expenses in mid-December, the highest number of any …
https://www.osc.ny.gov/reports/covid-19-january-21-2021