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Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Objective Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements … reviewed and approved, supported and for appropriate School purposes. Key Findings School officials did not … Determine whether Renaissance Academy Charter School of the Arts School officials ensured nonpayroll …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Town of Cherry Valley – Financial Condition (2016M-212)
… to assess the Town’s financial condition and analyze the health center’s direct and indirect costs for the period … governed by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also … is not maintaining separate accounting records for the health center’s activity and some costs are not allocated to …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… May 19, 2016. Background The Town of Beekman is located in Dutchess County and has approximately 15,000 residents. … sewer system and a private water system, both abandoned in 1997, from which it established the Dover Ridge sewer and … be explained and bank reconciliations were not performed in a timely manner. We found inadequate segregation of duties …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Town of Owego Fire District – Board Oversight (2013M-26)
The purpose of our audit was to assess the Boards oversight of cash disbursements assets and fuel inventories for the period January 1 2011 to December 13
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Jericho Fire District – Professional Services (2012M-236)
… from the Town of Oyster Bay and the County of Nassau in which it is located. The District services approximately … services providers who received at least $20,000 in payments during our audit period. District officials did … Further, the payments to the physical trainer were not in accordance with the written agreement. While the written …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
The purpose of our audit was to determine if the Board properly developed budgets including using fund balance and reserves to finance operations for the peri
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsCUNY Bulletin No. CU-414
… Employees hired under the HIRE Act by SUNY or CUNY in 2010 Effective Date(s) Employees hired under the HIRE ACT and … allows employers an exemption from the employer's share of social security tax on wages paid after March 18, 2010 to … PayServ will determine the amount of the employer share of social security taxes and will update the employee Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-414-hiring-incentives-restore-employment-act-hire-actDiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… P. DiNapoli urged New Yorkers to read the fine print on gift cards this holiday season for details about fees and … Thomas P DiNapoli urged New Yorkers to read the fine print on gift cards this holiday season for details about fees and …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonState Agencies Bulletin No. 1323
… for enrollments, cancellations, and/or changes in a weekly file. Agency update access is not available for these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1323-new-deduction-codes-553-pef-aflac-accident-indemnity-and-554-pef-aflacRetirees Contribute to New York State's Economy
… in good times and bad, helping to build a stronger New York. During 2024, approximately 79 percent of NYSLRS … Approximately 79 percent of NYSLRS retirees live in New York State During 2020 NYSLRS retirees were responsible for $192 billion in economic activity in New York State …
https://www.osc.ny.gov/retirement/retirees/retirees-contribute-new-york-states-economyOverview – Governmental Accounting Standards Board
… is an independent, nonprofit, non-governmental regulatory body charged with setting accounting and financial reporting …
https://www.osc.ny.gov/retirement/employers/gasb/overviewTown of Guilderland – Golf Course Collections (2017M-22)
… the processing of collections received at the Town golf course for the period January 1, 2015 through October 31, … by an elected five-member Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key … the processing of collections received at the Town golf course for the period January 1 2015 through October 31 2016 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Opinion 89-41
… program should be presented to the voters ( cf . Municipal Home Rule Law, §20[5], which requires a local government to …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 88-54
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Law, §4.26; also see McKinney's Statutes, §§41, 43). Therefore, it is our opinion a town board resolution …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Review Invoices, Purchase Orders and Payments
… New York State by logging into the Vendor Self-Service Portal. The online service allows you to search for invoices, … view your transactions, log in to the Vendor Self-Service Portal in the Statewide Financial System: Log in Don't have … the “help” link once you have logged into the Vendor Portal and select the appropriate topic. Get Purchase Orders …
https://www.osc.ny.gov/state-vendors/portalOpinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 96-16
… of a town water district for the construction of a new town hall. This is in response to your letter concerning … excess proceeds from the sale for the construction of a new town hall if the town board submits a proposition on this … for general town purposes, such as the construction of a new town hall (see, also, e.g., McCabe v Voorhis , 243 NY …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 99-12
… two or more improvement districts may be initiated by a petition of the property owners or by the town board's own … a district, the notice of adoption of the resolution, any petition requesting a referendum and any referendum must be … including extensions, is approved at a referendum or if no petition requesting a referendum is filed, a consolidated …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 94-33
… actually performing service" in the protection of life and property from fire and other emergency (see General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-94-33