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Opinion 97-6
… issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surcharge revenues to construct housing for … for any county, except a county wholly contained within a city, and every city having a population of a million or more …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Village of Suffern – Budget Review (B18-6-4)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an elected nine-member Board of Education. There are two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementOpinion 97-13
… of the chief or the board of fire commissioners. Section 217(c) of the General Municipal Law provides that a … system established by the sponsor of the program ( id .). Section 217(c)(i) provides that such activities may include … the chief or the board of fire commissioners, we note that section 217(c)(i) does not contain an express approval …
https://www.osc.ny.gov/legal-opinions/opinion-97-13State Agencies Bulletin No. 1960
… agencies with the 2021 calendar year-end procedures for taxable travel reimbursement. Background Taxable Travel … by receipts. The 2021 maximum rate allowed by IRS for PCM is 56.0 cents per mile effective from January 1, … December 31, 2021. Current maximum Federal per diems for the continental U.S. can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsFinancial Condition and Selected Expenses
… NYRA’s annual on-track attendance approximates 1.8 million people, and annual allsource wagering on NYRA races (e.g., … generated cumulative operating losses of $109.3 million from 2010 through 2014 (or an average annual loss of about … health benefits, and depreciation) totaling $13.2 million from profit and loss calculations. Thus, NYRA actually lost …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesPayroll Improvement Project Bulletin No. PIP-016
… deduction codes. The conversion will include moving the year-to-date deduction balance for the discontinued deduction … description, the current deduction amount, and the total year-to-date amount. After conversion, the description will … code, and the year-to-date amount will be the total of the old and new deductions combined. The only change for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92Schuyler County – Treasurer’s Office (2014M-186)
… 11, 2013. Background Schuyler County has a population of 18,340 and is governed by eight part-time Legislators. The … financial transactions handled by office staff. As a result, there is a lack of segregation of duties. Bank … accounts were not reconciled to control accounts. As a result, County officials did not know the true cash or …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Alden Central School District , East Aurora Union Free School … the Kiryas Joel Union Free School District . "In an era of limited resources and increased accountability, it's …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… a Supervisor and four Council members. For the 2013 fiscal year, budgeted appropriations totaled approximately $20.2 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Town of Carmel – Selected Financial Activities (2015M-201)
… Purpose of Audit The purpose of our audit was to examine selected … June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of approximately 34,000. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief … by a five-member Town Board, is located in Erie County and has approximately 2,800 residents. The Town receives … law and the issuance of tax rebate checks to date and do not issue further rebates under this local law without the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Byron – Procurement (2024M-11)
… report – pdf] Audit Objective Determine whether the Town of Byron (Town) officials complied with New York State … corrective action. … Determine whether the Town of Byron Town officials complied with New York State General …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11State Agencies Bulletin No. 1256
… Purpose On March 16, 2012, Chapter 18 of the laws of 2012 was enacted into law, and amends portions … contribution rate to be based on the employees’ annual wage. The employee contribution rates are: Annual Wage Contribution Rate $45,000 or less 3% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 2002-16
… the not-for-profit corporation (see, e.g., Schulz v Warren County , 179 AD2d 118, 581 NYS2d 885 lv den 80 NY2d 754, 587 NYS2d 906; Murphy v Erie County , 28 NY2d 80, 320 NYS2d 29; Opn No. 86-70, supra ). It … Law §1-102[6], [7]; cf . Wells v Town of Salina , 119 NY 280). In this regard, we note that towns and villages have …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Company is a volunteer organization located in the Village of Ballston Spa, in Saratoga County. The Board of Directors, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Accidental Disability – Article 14 Benefits
… that the disability is the natural and proximate result of an accident sustained in the performance of duties … that the disability is the natural and proximate result of an accident sustained in the performance of duties …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityTown of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 residents. The Town is governed by an elected five member Town Board, which consists of the … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Comptroller DiNapoli Releases Municipal Audits
… records. Islip Terrace Fire District – Claims Audit and Payroll (Suffolk County) The entire board did not authorize … commissioners. The board needs to improve controls over payroll to ensure that pay rates are properly authorized and …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and … 1, 2012 through October 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107