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Elba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over … Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mCity of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… complete report – pdf] Audit Objective Determine whether City of Watertown (City) employees and elected officials completed annual sexual … the SHP Training was completed by all employees and the City’s training completion records were unreliable. As a … audit watertown city …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Purpose of Audit The purpose of our audit was to examine the internal … Background The Watervliet Housing Authority is located in the City of Watervliet in Albany County. The Authority, which is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Village of Schuylerville – Procurement (2014M-228)
… for the procurement of goods and services as required by statute. A purchase awarded by the best value method, in … competitive bids or offers are awarded in accordance with statute. Provide guidance relating to the best value method …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… complete report - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and adequately supported. Key Findings Conference and travel expenditures totaling $8,396 were not … by the Board, as required by District policy. Nineteen conference and travel expenditure claims, totaling $5,080, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Opinion 2003-2
… in coterminous town/village) MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in … by virtue thereof hold certain town offices. As to fire protection, section 17-1704 of the Village Law provides that … the village and shall become part of the village for fire protection purposes. 2 Neither sections 17-1704 and …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… A Third Party Contract is one in which a state agency enters into a contract with another … of the State Contractor is not, as it normally is, to provide goods or services (directly and/or through … with a third party (the “Third Party Contractor”). In many cases, these contracts between the state agency and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… injuries or physical sickness (including payments for pain and suffering, and for lost wages paid to non-State … on the basis that the claimant is to be paid $100,000 for pain and suffering. The entire payment is non-taxable because …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsOpinion 89-8
… to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for … to establishment by a school district in Adirondack Park) STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park) GENERAL MUNICIPAL LAW, §6-d; Education Law, §3651: A …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 92-32
… historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL HOME RULE LAW, §10(1)(i): A town may purchase … historic preservation efforts (General Municipal Law, §119-dd[3]). Further, a town is authorized to sell historic buildings or structures pursuant to section 119-dd(4) which empowers town boards to: Designate, purchase, …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 97-3
… TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, … of the Real Property Tax Law does not authorize a village to waive interest and penalties on taxes which became a lien prior to January 1, 1995. Until December 31, 1999, however, a …
https://www.osc.ny.gov/legal-opinions/opinion-97-3DiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… how funds will be allocated, how recipients are selected or what public benefits are expected. Additionally, … growth. Examples of such spending include use of tobacco settlement funds to pay for Medicaid costs, estimated … amounts – all to be issued by public authorities without voter approval. Authorizations besides those for …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… contributions rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) … increase from 15.2% to 16.5% of payroll for the Employees’ Retirement System (ERS) and from 31.2% to 33.7% of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these two …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26Opinion 97-4
… Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: … to a member of the Association solely by reason of the death of his or her spouse. You ask whether the Volunteer and …
https://www.osc.ny.gov/legal-opinions/opinion-97-4DiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… sales taxes grew at an average quarterly year-over-year rate of 3.8% during the period of recovery and expansion … quarter of year-over-year growth below this pre-pandemic rate. New York City’s 1.1% (or $28.2 million) increase in …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterNYSLRS Announces Employer Contribution Rates for SFY 2026-27
… contribution rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) … increase from 16.5% to 17.6% of payroll for the Employees’ Retirement System (ERS) and from 33.7% to 36.5% of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these two …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Service Retirement Benefit – State Police Plan
… at any age after completing 20 full years of creditable service. State Police officers must retire by the last day of … 60th birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are … to age. The Benefit With at least 20 years of creditable service , your pension will be: 50 percent of your FAE; plus …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… paid with cash from the petty cash fund, leaving no audit trail. Due to these deficiencies, we reviewed all 162 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed … to review and approve the monthly credit card bills, left the Department’s funds subject to fraud, waste and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsWayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s … to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, … $10 million as of December 31, 2011, with no plans in place for the use of these balances. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249