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Opinion 93-16
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local … political subdivision may not earn credit under a service award program for responding to fire alarms during their …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 94-18
… for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer … real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances Generally … in incorporation of fire department) NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1008: By operation …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Town of Conesville – Long-Term Planning (2016M-314)
… in Schoharie County and has a population of approximately 730. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Ordinary Disability (Section 362) – Non-Contributory Plan with Guaranteed Benefits
NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 under Section 375e Ordinary Disability Section 362
https://www.osc.ny.gov/retirement/publications/1513/ordinary-disability-section-362Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… across the State. The Village of Camillus (Village) is one of the local governments included in our review. The Village is located in the Town of Camillus in Onondaga County. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (Village) is one of the local governments included in our review. The Village is located in the Town of Ossining …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17SUNY Bulletin No. SU-345
… Salary Calculation. Affected Employees: SUNY employees in salary Grade 980 with a Comp Rate Code of CAL and CYP . Background: In any fiscal year in which February 29 th falls, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-345-leap-year-salary-calculation-fiscal-year-2023-2024-sunyXIV.15 Updating Agency Contacts – XIV. Special Procedures
… of Operations (OOO) maintains agency contact information for various audit and operational purposes. The OOO requires … to complete their verification. CONTACT INFORMATION FOR FINANCIAL FUNCTIONS Agencies must review and update … The following chart lists the types of contacts stored for financial functions: Contact Type Contact Description …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsState Police Bulletin No. SP-209
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin … calculation of any overtime earned after the date of appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-209-new-state-police-8-year-seniority-payment-investigators-and-seniorTown of West Seneca – Purchasing (2015M-11)
… 1, 2013 through December 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of … three-member Board comprising the Supervisor and two Council members. Budgeted appropriations for 2014 totaled …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of German Flatts – Fiscal Stress (2015M-217)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … balanced budgets. The Board did not adopt a policy to determine the amount of fund balance to be maintained. The town-wide general fund relied on … The purpose of our audit was to review the Towns financial condition for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. Key Findings The District lacked adequate policies and procedures to ensure Medicaid claims were submitted and reimbursed for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Opinion 2010-2
… v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere … 459 NYS2d 774, lv dismissed 59 NY2d 608, 60 NYS2d 586; Madison Square Garden v MTA , 7 Misc 3d 1030A, 801 NYS2d 236, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately … failed to record certain tax collections and penalties in the cash receipts journal. The Board did not audit the … on a weekly basis. Accurately record all collections in the cash receipts journal and deposit all collections in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… BUDGETARY (CASH) BASIS The minimum financial reporting requirements for monthly, … Units Notes to the Basic Financial Statements The minimum financial reporting requirements for general purpose … The minimum financial reporting requirements for general purpose …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014. Background The Town of … Supervisors financial records and reports for the period January 1 2012 through July 8 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Opinion 99-13
… seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE LAW, §381: Town permit fees must bear a direct relation to the costs of … basis for such distinctions. A higher town building permit fee for seasonal, unheated structures would appear to be more …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Unified Court System Bulletin No. UCS-100
… overtime. $1,500.00 One-Time Bonus Payment Pursuant to a side letter of the 2003-2007 Agreement dated May 2, 2006, … for a $1500.00 One-Time Bonus Payment. Refer to the side letter for a list of eligible employees. This payment is … must submit payments for eligible employees named in the side letter on the Additional Pay page with the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-100-ucs-80000-bonus-payment-and-150000-one-time-bonus-paymentFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… inappropriate card use, including: Approximately $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not have adequate support to show what was … officials also could have saved approximately $2,200 on travel and sales tax expenses had officials requested and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023m