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State Agencies Bulletin No. 678
… Purpose To explain the procedure for the annual review of employees … for the current year’s exemption must be retained in the employee’s agency payroll office. Control-D Report … as claiming tax-exempt from Federal withholding and does not provide a new Form W-4 by February 15, 2007, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/678-claiming-exempt-federal-andor-state-tax-withholdingOpinion 99-13
… bear a reasonable relationship to average costs incurred by the local government (see, e.g., Jewish Reconstructionist … that determination should be made, in the first instance, by the local government. In making its determination here, we believe the town should be guided by the principles set forth above. Those principles suggest a …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 93-22
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … discretion of the court ..." ( People v Wirtschafter , 305 NY 515, 519 [1953]), and is premised upon the defendant's … , 119 Misc 2d 787, 789, 464 NYS2d 650, 653 [Sup Ct., Kings County, 1983]). Accordingly, based upon the statements made …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for the operation and maintenance of street lighting. July 22, 1997 Dennis D. Curtin, Esq., County Attorney County of …
https://www.osc.ny.gov/legal-opinions/opinion-97-15State Agencies Bulletin No. 686
… of OSC’s automatic processing and to provide instructions for processing Time Entry transactions. Affected Employees … change during the year, the total earnings received for the year must equal a composite salary that is based on … Members who serve the entire calendar year are eligible for a year-end adjustment in the final paycheck of the year, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/686-year-end-adjustment-members-nys-legislatureOpinion 2001-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal computer, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Members
… and readytoretire members of the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/membersState Agencies Bulletin No. 606
… on the Assembly Special Allowance payroll who serve all or part of the year and are still Active on December 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/606-year-end-adjustment-members-nys-legislatureTown of Pamelia – Financial Management (2015M-276)
… our audit was to evaluate the Town’s financial management for the period January 1, 2014 through March 31, 2015. … has eight water special districts. Budgeted appropriations for 2015 totaled approximately $1.5 million. Key Findings The … district fund has had a deficit unrestricted fund balance for the past three years. The Board did not develop a …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276CUNY Bulletin No. CU-630
… 6220 of New York State Education Law, yearly increments are to be paid in January and July for all eligible PSC … Updates for employees who, on the payment effective date: Are in a grade 980 position; and Have a Pay Basis Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-630-january-2019-city-university-new-york-cuny-incrementsTown of Waterford – Claims Auditing (2016M-154)
… of our audit was to review the claims audit process for the period January 1, 2015 through January 31, 2016. … by a five-member Town Board. Budgeted appropriations for 2016 total approximately $8.1 million. Key Finding The … the claims are supported by adequate documentation and are for legitimate Town purposes. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Town of Union – Financial Condition (2016M-192)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2014 through December 31, 2015. … an elected five-member Town Board. Budgeted appropriations for the Town’s 2016 general town-wide, water and sewer funds … Key Findings 157 of 187 water meters the Town is billed for are older than five years, and Village officials found …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Yaphank Fire District – Claims Processing (2013M-51)
… of our audit was to examine the claims auditing process for the period January 1, 2012, to December 31, 2012. … general fund expenditures were $1,477,872 and $1,593,997 for the years ended December 31, 2011 and December 31, 2012, … meetings, the Board simply receives a warrant of claims for approval. The Board passed a resolution which allows the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… a district corporation of the State, distinct and separate from the Town of Bethel, and located in Sullivan County. The … equipment and repair needs. The fund balance has declined from approximately $71,000 in 2008 to $32,000 in 2012. During …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… committee chairman was able to divert cash from the cash register in the bar without their knowledge. All four bar … cash generated from bar sales. We compared bar cash register tape totals to daily cash reports and bank deposits. … From January 1, 2010 to January 22, 2013, bar cash register tape totals exceeded corresponding bank deposits by …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Middle Island Fire District – Budgeting Practices (2013M-93)
… of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, … to November 30, 2012. Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Lansing Fire District – Financial Condition (2013M-80)
… audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. … our audit was to examine the Districts financial condition for the period January 1 2008 to December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… of Audit The purpose of our audit was to examine selected Company financial operations for the period January 1, 2011, … membership. Key Findings The Company did not adequately plan for the construction of the new fire station. Because …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background … general fund budget totals approximately $80,000 for the 2013 fiscal year. Key Findings The District does not … only at year-end. Board members authorize all claims for payment and indicate their approval by affixing their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… [read complete report - pdf] Audit Objective To determine whether: The Board of Trustees provided adequate … The Board improperly delegated claims audit duties to the School District’s claims auditor. Compensatory time … The Board should thoroughly audit and approve claims prior to payment. Library officials should review leave accrual …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126