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Opinion 94-27
… non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may … only against abutting or fronting owners. You ask whether a town may assess the cost of a road improvement under Town … Town Law, §200 authorizes a town board, either upon petition of a prescribed percentage of fronting or abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… $65,000 and $53,000, respectively. Key Findings The Board does not provide adequate oversight of the Department’s … Treasurer’s records, they do not do so. The Board does not review any of the bank reconciliations prepared by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overState Agencies Bulletin No. 1306
… of Transportation or the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … 04/09/14 Background Pursuant to a side letter contained in the 2011-2016 Agreements between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1306-2014-special-assignment-duty-pay-calendar-year-2013State Agencies Bulletin No. 1233
… of Transportation or the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … 04/10/13 Background Pursuant to a side letter contained in the 2011-2016 Agreements between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1233-2013-special-assignment-duty-pay-calendar-year-2012Contracts for Personal and Miscellaneous Services (Follow-Up)
… included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2008-S-158 ). … have a requirement to periodically assess whether existing personal and miscellaneous service contracts were still … necessary goods or services. We estimated that by reducing personal and miscellaneous service contract costs by 10 …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followState Agencies Bulletin No. 941
… Employees designated M/C in Negotiating Unit Code 06 who meet the eligibility criteria defined below Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/941-2009-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 98-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax …
https://www.osc.ny.gov/legal-opinions/opinion-98-16State Agencies Bulletin No. 855
… Employees designated M/C in Negotiating Unit Code 06 who meet the eligibility criteria defined below Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/855-2008-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2113
… Purpose The purpose of this bulletin is to provide agencies instructions for processing the 2022 Special Assignment to Duty Pay. … Retirement information The Special Assignment to Duty Pay is pensionable but is not included in the calculation of … The purpose of this bulletin is to provide agencies instructions for processing the 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2113-2023-special-assignment-duty-pay-calendar-year-2022Village of Hobart - Board Oversight (2018M-88)
… compensating controls. It also did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. … that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received a direct or indirect monetary …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Cost-Saving Ideas: Justice Court Consolidation Process
… Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town … Plan to Establish Single Town Court -OR- Petition of Registered Voters: File Resolution/Petition with Town … Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processAccounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial Operations (GFO), … must properly configure POs, including selecting the unit of measure that is in accordance with the contract or most … Online agencies should evaluate the appropriateness of the populated date based on the contract and expectations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersSomers Central School District – Fixed Assets (2016M-74)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed … The Somers Central School District is located in the Towns of Somers, Katonah and Yorktown in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… that transactions were properly authorized and approved or that claims were for proper Village purposes. The Board … IT system. The Village did not have formal policies or procedures addressing data backups or a disaster recovery plan. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Brighton Central School District – IT Asset Management (S9-22-6)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 54 IT assets to confirm their location and that they were inventoried, and … percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… timekeeping records. Review leave accrual balances for accuracy and communicate leave balances to employees. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Opinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Village of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased … could not determine whether the deposits were deposited in the same form and amount as collected (intact). 358 … the collections were deposited in accordance with Village Law Section 4-408. 48 collections totaling $53,722 were not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Town of Butler – Highway Asset Accountability (2024M-115)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) officials adequately safeguarded and … (Superintendent) did not complete an inventory list of highway machinery, tools and equipment or provide one to … account for the Town’s fuel. We noted at least 278 gallons of unleaded gasoline and diesel fuel, valued at $853 could …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115