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Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… 1, 2011, to February 28, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire Commissioners consists … 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-financialCity of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … budget option. The budget option with the 31.8 percent property tax increase would put the City at approximately … position of the water and sewer funds to ensure service rates are sufficient to support the cost of ongoing …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Lewis County – County Bridge Maintenance (S9-13-3)
… Key Findings The County does not have a written plan for bridge maintenance and repairs. Despite this shortcoming, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements during the … Lewis County County Bridge Maintenance S9133 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Huntington – Payroll and Legal Services (2013M-28)
… a year in overtime costs by adjusting the arrival times on supervisors’ schedules and by controlling overtime use. The Town allowed … Consider using a RFP process to procure professional service providers. Ensure that invoices submitted by outside …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Reading – Financial Management (2013M-217)
… Town officials have not developed procedures to govern the level of unexpended surplus funds to be maintained. … unassigned fund balance is maintained at an appropriate level and only assign fund balance for the ensuing year that …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Opinion 96-15
… that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment arising from his or her … to pay a judgment arising from the conduct of the building inspector or from the town's planning and zoning activities … judgment arises partially from the actions of the building inspector or from the town's planning and zoning activities …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Model Code of Ethics for Local Governments - Frequently Asked Questions
… the exercise of discretion is the issuance of a hunting or fishing license. In contrast, a discretionary function …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsState Police Bulletin No. SP-107
… (NYSPIA) Arbitration Award 1A 2004-30, an annual Holiday Compensation (Bonus) payment for employees who are … Paid Leave status on November 1, 2008 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible employees on an approved Leave Without Pay on the eligibility date are entitled to the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-107-2008-state-police-holiday-bonus-paymentSUNY Bulletin No. SU-198
… the 2011-2016 Agreement between the State of New York and the United University Professions, provides for a $500 … Full-time employees who effective on or after 07/02/11 and on or before 01/01/13 have been granted a permanent or … Full-time employees who effective on or after 07/02/11 and on or before 01/01/13 have been granted a second …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-198-500-service-award-full-time-psnu-employees-representedComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , … their money is being spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial … State Comptroller DiNapoli announced completed audits for Clark Mills Fire District Village of Clinton Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , … their money is being spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial … DiNapoli announced his office completed audits of the Clark Mills Fire District Village of Clinton Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsMore About This Retirement Plan – State Police Plan
… This retirement plan summary describes the benefits available to Tier 2, 5 … and Fire Retirement System (PFRS) covered by the special 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 1, 2014 through July 31, 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis … of Denmark, Champion, Harrisburg and Pinckney to provide fire protection services, is governed by an elected 13-member … Copenhagen Fire Department Controls Over Financial Activities 2015M270 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Union – Financial Condition (2016M-192)
… Audit The objective of our audit was to evaluate the Town’s financial condition for the period January 1, 2014 through … than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… operating deficits and appropriating fund balance to finance the planned deficits. The continued appropriation of … will have to identify other revenue sources to fund future budgets. The Board has not adopted a multiyear … financial plan to allow it to effectively manage its future finances. Key Recommendations Ensure that the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Opinion 89-61
… of village justice does not exist, the town justice court for the town in which the village is located has jurisdiction … a general rule, all moneys raised by real property taxes for town purposes must be raised by taxes levied on the whole … Legislature by statute requires or permits moneys raised for any given expenditure to be raised from taxes levied only …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Background The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield … Findings Although District officials annually appropriated a portion of fund balance, including reserve fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352State Police Bulletin No. SP-135
… be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). For recipients of a previously deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-135-fitness-bonus-payment-state-fiscal-years-2009-10-and-2010-11Opinion 95-9
… COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire district board of … credit for attending meetings of committees of a fire company); (pro rating the number of points credited for … activities may include, inter alia , "[a]ttendance at any official meetings of the volunteer fire company " and …
https://www.osc.ny.gov/legal-opinions/opinion-95-9DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… Health (DOH) has failed to hold accountable certain health care providers including hospitals, nursing homes and … Thomas P. DiNapoli. “Lisa’s Law was created to make health care in New York safer and give patients the knowledge they … generally has improved the public’s access to health care information. Too often, however, it gives negligent …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violations