Search
Town of Oppenheim – Town Clerk Operations (2014M-248)
… purpose of our audit was to examine the Clerk’s operations for the period January 1, 2013 through March 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.3 million. Key Findings The … of the Clerk’s financial duties and did not provide for an annual audit of the Clerk’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Exeter – Records and Reports (2015M-23)
… up-to-date, complete and accurate records. The last time the Supervisor filed the annual financial report was for … sent out several notices to remind the Supervisor of the filing deadlines and offers for assistance, and the tax levy limit calculation has never been filed since the inception of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Processing Retirement Applications – When Employees Retire
… The notification to the employee will also confirm receipt of other documents submitted to NYSLRS and request any documents that are still needed. Statement of Accrued Payments and Leave Credits (RS6221) When we mail … notification letter, we will enclose a Statement of Accrued Payments and Leave Credits (RS6221) form. The …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/processing-retirement-applicationsTown of Orange – Budget Review (B20-2-14)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … fund balance is estimated at $64,000, which is sufficient to balance the 2021 budget. However, additional fund balance may be needed to replace revenue shortfalls and to supplement the highway …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of East Hampton - Budget Review (B20-7-10)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are … Determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed directly by the governing board. Having the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleState Agencies Bulletin No. 138
… When the "Mailing Address" radio button is selected, the "Edit Mailing Address" from the Personal Data 1 panel appears … or missing an entry in Address Line 1, City, State or Zip Edit Mailing Address- partial information is entered but an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/138-employee-addresses-and-new-reveal-report-employee-address-reportTown of Rosendale – Financial Operations (2015M-38)
… our audit was to review selected Town financial operations for the period January 1, 2013 through April 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings The … were not performed. The Town could not account for approximately 55 percent of its water. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Death Benefits
… Death Benefit, and, if you were employed by New York State, a Survivor’s Benefit. When you die, your survivors … our secure contact form or send it by mail to: NYSLRS 110 State Street Albany, NY 12244-0001 Your pension payment … Benefit page . Survivor’s Benefit for Retired New York State Employees The Survivor’s Benefit Program provides a …
https://www.osc.ny.gov/retirement/retirees/death-benefitsOpinion 90-54
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (equitable distribution … other person. We have been asked to discuss the procedures for the equitable distribution of retirement benefits payable … (ERISA) and the Internal Revenue Code (IRC) which provide for Qualified Domestic Relations Orders (QDRO's) (see ERISA, …
https://www.osc.ny.gov/legal-opinions/opinion-90-54MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… by the Governor with the advice and consent of the State Senate. The MTA has six constituent agencies, including MTA …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesState Agencies Bulletin No. 970
… Service Employees Association (CSEA) and provides for a new Longevity Lump Sum payment beginning April 2010. The … codes will be updated as follows: Existing Increment Code New Increment Code 0010 2001 0110 2002 0210 2003 0310 2004 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/970-april-2010-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 951
… currently have any of the following SRA or TDA deductions: Deduction Code Narrative Description 403 Supplemental … Employees Employees who currently have the following TDA deduction: 432 ED TDA Copeland Effective Date(s) … employee’s current biweekly deferral election. The regular maximum contribution amount of $16,500 for 2010 in the Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1009
… for the payment provided the employee: Is on the payroll September 30, 2010 (Active, on Paid Leave of Absence, or a Military … 2010 Performance Advance will be automatically updated from 1001 to 1010. These newly eligible employees will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1009-october-2010-civil-service-employees-association-csea-longevity-lumpOpinion 2009-2
… ask whether the threshold in Town Law § 209-q (13) (a), which triggers the need to obtain the State Comptroller's … 67-309, at 250 [1967]). 2 Irrespective of the manner in which a town determines to finance the capital cost of the … Law § 209-q. The legislative history of L 1974, ch 512, which amended Town Law § 209-q (13) to add the reference to …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 88-59
… justice, we note that section 3-301(2) is mandatory with respect to the position of acting village justice. … fill a vacancy in the position of acting village justice. With respect to a village justice receiving the salary fixed …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 2002-2
… January 31, 2002 Bruce A. Bates, Secretary Springs Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 98-5
… [3], 801, 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … an officer or employee who has any such powers or duties. When an interest is not prohibited, section 803 generally …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 89-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE BOARD -- Powers … and employees may be paid without prior audit by the board of trustees …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 2007-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … A village may not adopt local laws "changing, amending or superseding" the statutory village budget process (see … Home Rule Law §10[1][ii][e][3]; Village Law §5-532), or authorizing the establishment of reserve funds not …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4