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Opinion 96-16
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … to referendum, unless expressly authorized or required to do so by State statute). Further, it is our opinion that such …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 94-33
… members" and "life retired members" of a fire department for which a volunteer firefighters' service award program has … a service award program (General Municipal Law, §217 [a]). For this purpose, an "active volunteer firefighter" is a … (see Town Law, §176-b; Village Law, §10-1006; Not-For-Profit Corporation Law, §1402). Although article 11-A …
https://www.osc.ny.gov/legal-opinions/opinion-94-33XII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… submittal to the Office of the State Comptroller (OSC) for payment through the Statewide Financial System. The following … an agency if requested, or OSC will change to facilitate payment processing: Handling Code – used to facilitate the … to indicate the business defaults for the voucher (e.g., payment method, bank account for ACH, address sequence for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscMastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… of our audit was to determine if claims were audited in a timely manner and properly supported for the period July … 2011, to March 31, 2013. Background The Library is located in the Town of Brookhaven in Suffolk County. The Library was founded in 1974 and …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… comply with the purchasing policy and General Municipal Law when procuring goods and services. Ensure purchases are made using a competitive process in accordance with the policy and procedures and adequate … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls … January 1, 2012 through December 31, 2013. Background The Town of Westerlo is located in Albany County and is governed … Town’s budgeted expenditures for the 2013 fiscal year are approximately $2.7 million. Key Findings The Board and Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, … Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… 18, 2013. Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 … dispensing fuel to document each transaction in a log. Regularly compare documented amounts to the master meter readings to ensure fuel dispensed according to the log agrees with meter readings. Combine the fuel needs of the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Town of Dansville - Board Oversight (2014M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Town assets and the Clerk’s operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115CUNY Bulletin No. CU-785
… increase for employees represented by DC37, Local 2627 in Bargaining Unit T9. Affected Employees: Employees represented by DC37, Local 2627 in Bargaining Unit T9 are affected. Background: Per the … 2627 dated April 22, 2024, membership dues for employees in Bargaining Units T9 (deduction code 254) will increase. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-785-district-council-37-dc37-local-2627-dues-increaseUnified Court System Bulletin No. UCS-326
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … paychecks dated May 10, 2023. OSC Actions At the request of Suffolk County Court Employees Association, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-326-suffolk-county-court-employees-association-dues-increaseLynbrook Union Free School District – Purchasing (2022M-17)
… ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding. … purchases adhered to the District’s purchasing policy for goods and services not subject to competitive bidding. As … of taxpayer money, and in the District’s best interest. For example, the purchasing agent: Approved seven purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… by the New York State Archives and Records for guidance on minimum retention periods for other fiscal records, … schedules for State government agencies are published on the State Education Department's website at: Retention …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsTown of Guilderland – Golf Course Collections (2017M-22)
… processing of collections received at the Town golf course for the period January 1, 2015 through October 31, 2016. … five-member Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key Finding … 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-22Unified Court System Bulletin No. UCS-342
… an automatic union dues increase for employees represented by DC37, Local 1070, in Bargaining Unit SK. Affected Employees: Employees represented by DC37, Local 1070, in Bargaining Unit SK are affected. … the amount of organization dues deduction per bi-weekly payroll for members of DC37, Local 1070, shall be changed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-342-district-council-37-dc37-local-1070-dues-increaseOpinion 89-41
… to an eligible "active volunteer firefighter" in the form of a lump sum, a life annuity with or without survivor benefits, period certain annuities, or any other form provided under the program (see General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Review Invoices, Purchase Orders and Payments
… to be paid from an invoice. To view your transactions, log in to the Vendor Self-Service Portal in the Statewide Financial System: Log in Don't have an account? For step-by-step online …
https://www.osc.ny.gov/state-vendors/portalPublic Welfare – 2023 Financial Condition Report
… limit on Family Assistance, children living apart from adult relatives and certain other individuals. FA is largely …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareHazard Mitigation and Coordination
… Objective To determine if New York City Emergency Management (NYCEM) adequately monitors and …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationVillage of Oyster Bay Cove – Claims Audit (2022M-114)
… (Board) ensured that claims were adequately supported, for appropriate Village purposes and audited before payment. … did not ensure that claims were adequately supported, for appropriate Village purposes and audited before payment. … $775,633 and found that although these claims were for legitimate Village purposes, none of the claims were …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114