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Opinion 2000-12
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … GENERAL MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 et seq.) …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … to meetings of the board of commissioners. The Rushford Lake Recreation District was established pursuant to chapter …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 95-29
… may be sold to a water authority, and the district then dissolved. As a general rule, in the absence of a special act of the State Legislature, a town water district may be dissolved only if three years has elapsed since the … may be conveyed to a water authority, and the district dissolved, pursuant to the provisions of Town Law, §198(12). …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 96-10
… FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital … general fund prohibited) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may not authorize the … 4, 1996 Alfred A. Volkmann, Esq., Attorney at Law Fire Island Pines Fire District … Whether a fire district may …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 2000-6
… from voluntarily using the monies to purchase equipment or pay other ordinary operating expenses of the fire department. …
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 … institution with locations in Dobbs Ferry, the Bronx, Manhattan, White Plains, and Yorktown Heights. It …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeTown of Ossian – Tax Collector (2016M-364)
… was to verify the accuracy of the Town’s tax collection for the period January 1, 2015 through October 6, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $817,000. Key Finding The Tax … was to verify the accuracy of the Towns tax collection for the period January 1 2015 through October 6 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Unified Court System Bulletin No. UCS-269
… Purpose To inform agencies of OSC’s automatic processing of the December 2018 Uniform … Employees Employees of the NYS Unified Court System (UCS) in Negotiating Units SY, SR, S9, DR, F8, G9, 86 and 87 who … allowance or maintenance allowance to all eligible members in June and December. In addition, consistent with prior …
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 purpose of our audit was to determine if transfer station operations were self-sufficient for the period January 1, 2015 through December 31, 2015. Background The Town of … by an elected five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins …
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)
… was to review the Town’s financial records and reports for the period January 1, 2013 through April 30, 2015. … Town Board. The operating funds’ budgeted appropriations for 2015 totaled approximately $8.4 million. Key Findings The … of the clerk’s accounting duties or appropriate training for the clerk. The Town’s accounting records did not agree …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301State Agencies Bulletin No. 1713
… of the processing requirements for employees who claim exempt from Federal, State and/or Local tax withholding in tax year 2019 Affected Employees Employees … Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Allowance Certificate), …
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)
… awarded to it by the Federal Emergency Management Agency (FEMA). Key Recommendations Limit the expenditure of District … reimbursements are submitted in a timely manner. Contact FEMA to determine if the District can submit reimbursement …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll for … did not enforce the policy’s maximum accumulated leave limits. Four of the six employees’ leave balances we reviewed … risk that District employees could receive, use, or get paid for more leave than the amounts allowed in the …
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)
The purpose of our audit was to evaluate the Districts controls over financial operations for the period January 1 2011 to February 28 2013
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
… the Metropolitan Transportation Authority’s New York City Transit established and implemented training and retraining … One of six MTA constituent agencies, New York City Transit (Transit) operates bus and subway service within the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsExamination of Unemployment Insurance Willful Overpayments
… penalties in accordance with Federal and State law for unemployment insurance (UI) overpayments that resulted … benefits. Background UI benefits are temporary income for eligible workers who become unemployed through no fault … Key Recommendations Assess the proper penalty amount for the 1,679 in non-assessed and 71 under-assessed penalties …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsState Agencies Bulletin No. 1039
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing … the total RGS will be calculated by determining the difference between the total amount of regular earnings received for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1039-2010-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 871
… who are on Military Stipend on 1/1/08 and 1/1/09, with or without pay, and recalculate the biweekly stipend. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/871-extension-military-and-training-leave-benefits-and-stipendsContract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssPerformance of the Excelsior Jobs Program
… investments in their formal agreement before receiving tax credits. The audit covers from July 1, 2010 through September … in Chapter 59 of the Laws of 2010, provides refundable tax credits to firms in targeted industries. To receive the credits, over a 10-year period, the firms must create and …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-program