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Opinion 95-29
… may, subject to a mandatory referendum, sell all the property and facilities of the water district to a public … the district. Moneys received from the sale of the property and facilities of the water district must be placed … town improvement district may sell all or any part of the property and facilities of the district to a county, city, …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 92-28
… St Comp No. 86-54, p 86; see also Buffalo Library v Erie County , 171 AD2d 369, 527 NYS2d 993. Section 259(1) does not …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 96-10
… fund in accordance with General Municipal Law, §6-g(8). June 4, 1996 Alfred A. Volkmann, Esq., Attorney at Law Fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 2000-6
… other than an illegal purpose or a purpose contrary to public policy, that the members of the fire department or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Audit of the Tuition Assistance Program at Mercy College
… Purpose To determine whether Mercy College complied with the Education Law and the Commissioner … of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) … these students through spring 2012. Key Findings Based on our preliminary sample of certification transactions, we …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeTown of Ossian – Tax Collector (2016M-364)
… October 6, 2016. Background The Town of Ossian is located in Livingston County. The Town, which has approximately 800 … limits. Key Recommendations There are no recommendations in this report. … The purpose of our audit was to verify the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Unified Court System Bulletin No. UCS-269
… Uniform Blazer Allowance Payments and provide instructions for payments not processed automatically Affected Employees … the Unified Court System of the State of New York: 2017-2020 Civil Service Employees Association (CSEA) Provide for a … The Uniform Allowance Payment (UA5) is not included as salary for retirement purposes and is not included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-269-december-2018-uniform-and-equipment-uniform-allowance-andTown of Hancock – Transfer Station Operations (2016M-255)
… The Town of Hancock is located in Delaware County and has approximately 3,000 residents. The Town, which is … Town Board, operates a transfer station for Town residents and the Town of Tompkins residents. In 2015, the Town collected revenues of $11,600 and expended $57,100 for transfer station operations. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Town of Ticonderoga – Financial Records and Reports (2015M-301)
… 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. … accurate, supported by the accounting records and filed in a timely manner. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301State Agencies Bulletin No. 1713
… who claim exempt from Federal, State and/or Local tax withholding in tax year 2019 Affected Employees Employees … According to IRS Publication 505 (Tax Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees … from tax withholdings and be in compliance with IRS and NYS Rules and Regulations, agencies must update the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1713-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2019West Seneca Fire District #6 – Financial Management (2013M-14)
… #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. The District … cards. The Board’s audit of claims was largely ineffective and the Board did not properly supervise the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Wantagh Fire District – Payroll (2013M-176)
… District’s internal controls over payroll for the period January 1, 2012, through December 31, 2012. Background The … exceeded the policy’s maximum allowed limits. As a result, there is an increased risk that District employees …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… reconciliations during the period January 1, 2011, through June 30, 2012, and the 2011 annual financial report filed … in August 2012 and is providing the Board with monthly account balances of the District’s cash deposits and temporary …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialOperational Training and Medical Assessments of Train Crews
… whether the Metropolitan Transportation Authority’s New York City Transit established and implemented training and … missing test files, ungraded tests, and missing attendance records. Key Recommendations Require all training instructors …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsExamination of Unemployment Insurance Willful Overpayments
… was to determine whether NYDOL properly assessed penalties in accordance with Federal and State law for unemployment insurance (UI) overpayments that … An overpayment occurs when a claimant receives benefits in excess of the amount entitled. Overpayments are considered …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsState Agencies Bulletin No. 1039
… later. Members who were returned to the payroll using the Action Code of REH (Rehire) or RFL (Return from Leave) in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1039-2010-year-end-adjustment-members-nys-legislatureSocial Adult Day Services
… responsibility for 17 SADS programs that it directly funds through contracts. Certain other programs are funded at … compliance with regulations by the SADS providers that it funds, either directly or through the county AAAs. However, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesState Agencies Bulletin No. 871
… Effective Date(s) The extension of benefits is effective 1/1/09 for all eligible employees These … war on terror. The extension of the benefit provides for a recalculation of the Military Stipend as detailed below: … salary. If an increased amount for the Military Stipend is due or an employee now becomes eligible to receive a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/871-extension-military-and-training-leave-benefits-and-stipendsContract Submission System (CSS)
… Office of the State Comptroller (OSC). Online Services Bureau of Contracts Applications Account Maintenance - This … State Office of the State Comptroller (OSC) to utilize Bureau of Contracts applications. This form is intended to be …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssPerformance of the Excelsior Jobs Program
… To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements for job growth … Jobs Program (Program), established in Chapter 59 of the Laws of 2010, provides refundable tax credits to firms … new material as part of their response, ostensibly to address to the same issues and findings presented to them in …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-program