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Opinion 94-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … HOME RULE LAW, §10(1)(i), (ii)(a)(9- a): A village is prohibited by General Municipal Law, §209-b(4) from … contained in General Municipal Law, §209-b(4) pursuant to its home rule powers. You ask whether a village board may …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Smithtown Fire District – Capital Project (2014M-231)
… of Audit The purpose of our audit was to examine the District’s internal controls over capital asset spending for … 2013 through June 30, 2014. Background The Smithtown Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Applying for Previous or Military Service Credit – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Applying for Previous or Military Service Credit
https://www.osc.ny.gov/retirement/publications/1522/applying-previous-or-military-service-creditOpinion 2002-13
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … tax monies must be paid to the treasurer or other fiscal officer of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the treasurer or other fiscal officer of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Schuyler Heights Fire District – Claims Processing (2014M-124)
… from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124State Agencies Bulletin No. 921
… Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess and Westchester. Affected Employees Employees are not … Laws of 2009, Article 23, the NYS Department of Taxation and Finance has imposed a new tax on certain employers … in the MCTD. There is no employee component to this tax and therefore no employee withholdings. In order for New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxFederal funds to New York City: National School Lunch, Breakfast Programs
The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools across the United States.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-national-school-lunch-breakfast-programs.pdfU-Crest Fire District #4 – Travel Expenditures (2017M-35)
… Purpose of Audit The purpose of our audit was to examine the District’s travel … State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an elected … federal General Services Administration (GSA). Of $39,700 in lodging transactions for 10 overnight trips, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… of Audit The purpose of our audit was to evaluate the District’s internal controls over financial activity for the period January 1, 2013 through September 30, 2014. … District is a district corporation of the State, distinct and separate from the Town of Hamburg, located in Erie …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342State Agencies Bulletin No. 1896
… Purpose The purpose of this bulletin is to inform all agencies of the upcoming … Background In order to correctly calculate the charges for the split payroll for fiscal year ending 2020-21 and the … This will include the completion of the roll-over to the Department Budget Table USA containing the chart of accounts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1896-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionFinancial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action.
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-110823.pdfMarathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76State Agencies Bulletin No. 2312
… Fiscal Year Ending 2024-25 and the Fiscal Year Beginning 2025-26, the PayServ position pool chart of accounts must be updated to reflect the 2025-26 budget references where $0 appropriations have been … Effective Dates: Institution paychecks dated April 3, 2025 and Administration paychecks dated April 9, 2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… the Hamlin Morton Walker Fire District (District) Board of Commissioners (Board) procured a pumper truck in …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Chestertown Fire District – Claims Processing (2016M-387)
… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387State Agencies Bulletin No. 1477
… the chart of accounts strings mapped to the Position Pools in PayServ. Affected Employees All employee records will be … SUNY (except Agency Code 28990) & CUNY Background In order to correctly calculate the charges for the split … references where $0 appropriations have been created in the Statewide Financial System by the Bureau of State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1477-new-york-state-payroll-system-payserv-fiscal-year-end-roll-overOtisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate … The Otisco Fire District is a district corporation of the State, distinct and separate from the Town of Otisco …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11)
To determine the implementation status of the eight recommendations in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f11.pdfHelping Hands School – Compliance With the Reimbursable Cost Manual
… (2015-S-45) State Education Department: Mid Island Therapy Associates, LLC – Compliance with the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… The former Deputy Clerk-Treasurer of the Village of West Carthage, Kaytlin Ennis, was … New York State Police Superintendent James. “This former treasurer allegedly took money from the village to support … working for West Carthage in October 2018 as Deputy Clerk-Treasurer and was appointed Treasurer in January 2021 after …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-village