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Town of Covington – Town Supervisor (2013M-371)
… Disburse Town moneys only after claims have been properly audited by the Board and included on the abstract of audited claims prepared by the Town Clerk. Annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Town of East Hampton - Budget Review (B19-7-10)
… and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Town of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … 2015 through March 30, 2016. Background The Town of Cherry Valley is located in Otsego County and includes the Village of Cherry Valley within its boundaries. The Town, which has a …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Collection and Use of the Motor Vehicle Law Enforcement Fee
… Purpose To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all … collected by the insurance companies and remitted to the Department. Between April 2008 and March 2012, insurance … To determine whether the Department of Financial Services Department has collected …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeOpinion 89-23
… on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at less than fair and adequate … LAW, §72-h: A village may allow a State agency, by lease or license, to utilize space in the village hall … board of trustees of a village ... may sell, transfer or lease to or exchange with any municipal corporation or …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 99-13
… of Trustees , 49 AD2d 461, 375 NYS2d 612, stated that "[t]o the extent that [the] fees charged are exacted for …
https://www.osc.ny.gov/legal-opinions/opinion-99-13State Agencies Bulletin No. 1575
… codes classified as Supplemental Wages and the methods for withholding income taxes from Supplemental Wages Affected … but are not limited to, bonuses, overtime pay, payments for accumulated sick leave, severance pay, awards, back pay, retroactive pay increases, and payments for nondeductible moving expenses. Supplemental wages include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesTier Status – Regional State Park Police Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers …
https://www.osc.ny.gov/retirement/publications/1867/tier-statusTown of Huron – Financial Management (2014M-367)
… policies or procedures to establish financial goals and govern budgeting practices and the level of unrestricted … on an on-going basis. Adopt policies and procedures to govern budgeting practices and the reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Hampton – Justice Court Operations (2013M-305)
… Ensure that all monthly reports are submitted to JCF by 10th of the following month. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… In February 2015, the former Town Comptroller pleaded guilty to second-degree larceny in the theft of $390,178 from the Town and, on March 5, was charged with grand larceny related to additional theft … Cash receipts were not deposited within 10 days, as required by law, with some deposited between 11 to 67 days …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41DiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… Sales tax revenue for local governments in July fell 8.2 percent compared to … New York State Comptroller Thomas P. DiNapoli. Collections for counties and cities in July totaled $1.3 billion, or $116 … This is going to have a long-lasting effect on revenues for counties, cities and many towns and villages around the …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyAre You Vested? And What It Means
… that you have earned enough service credit to qualify for a pension benefit once you meet the minimum age … 5 and 6 members needed ten years of service to be eligible for a service retirement benefit. Effective immediately, if … years of service and you meet the minimum age requirements for your retirement plan, you can apply for a service …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansUniversity at Albany – Sabbatical and Other Paid Leave
… determine whether the State University of New York SUNY at Albany Albany complied with policies for administering …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leaveAccounts Receivable Collection and Reporting
… receivable collection and reporting procedures were in compliance with applicable laws and regulations for the … receivable collection and reporting practices are in compliance with applicable laws and regulations. As required, … receivable collection and reporting procedures were in compliance with applicable laws and regulations for the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingHazard Mitigation and Coordination
… planning and Federal Emergency Management Agency (FEMA) mitigation grant coordination. Hazard mitigation is any … in such a way as to simply restore damaged property to pre-disaster conditions. Hazard mitigation is a critical step … to reduce the impacts of these hazards. To be eligible for FEMA post-disaster mitigation funding, including Hazard …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationOpinion 90-26
… NYS2d 212, affd 2 AD2d 712, 153 NYS2d 298). Based upon the mandatory nature of this provision of section 32.00, we have … since the original bond resolution was subject to a mandatory referendum (see Local Finance Law, §38.00[9]), any … or supplemental bond resolution would also be subject to a mandatory referendum. July 12, 1990 Mario John Albano, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Time and Attendance Practices of Selected Employees
… Purpose To determine whether the time and attendance-related records for selected Long Island Rail Road (LIRR) employees reflected their actual time worked. We also determined whether identified … including tour schedules, sign-in and sign-out sheets, time clocks, and KRONOS (an electronic "touch" time keeping …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesTown of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… Recreation Department employees to follow when collecting, handling and recording cash receipts. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360DiNapoli Announces Sale of General Obligation Bonds
… Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bonds