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Town of Oxford – Financial Management (2016M-420)
… has approximately 3,900 residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Key Findings The Board adopted budgets that relied on fund balance to fund recurring expenditures. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Guilderland – Golf Course Collections (2017M-22)
… review the processing of collections received at the Town golf course for the period January 1, 2015 through October … by an elected five-member Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key … review the processing of collections received at the Town golf course for the period January 1 2015 through October 31 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and Board oversight … The purpose of our audit was to assess the Towns internal controls and Board oversight for …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Westchester Library System – Procurement (2015M-199)
… January 1, 2014 through June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public … System, which is located in the Village of Tarrytown in Westchester County, is governed by a 15-member Board of … Westchester Library System Procurement 2015M199 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Roosevelt Union Free School District - Information Technology (2019M-193)
… District officials disagreed with certain findings in our report. Our comments on issues raised in the District’s response are included in Appendix B. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Waterloo Central School District - Financial Condition Management (2019M-137)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Village of Schoharie - Board Oversight (2018M-184)
… comp time leave accrual that address the accrual, use and payout of comp time. Except as specified in Appendix A, …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Opinion 89-52
… may establish the position of emergency medical services coordinator provided that the responsibilities of the … of the position of emergency medical services (EMS) coordinator for a county. You indicate that the county is contemplating the appointment of an EMS coordinator who would be responsible for the development of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 92-16
… space in a building for town offices (see 11 Opns St Comp, 1955, p 243). Such a lease would be subject to … Albion Industrial Center v Town of Albion , 62 AD2d 478, 405 NYS2d 521). In negotiating leases, however, local … owned or leased by an officer or employee if the room(s) are used in the performance of his or her official duties …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 91-47
… to SCPA, §709 should not be considered a part of the probate proceedings for purposes of fixing the filing fee … Court. Such objections are made in a proceeding other than probate and the fee is properly fixed at $60 pursuant to … do not view such an objection as being part of the probate proceeding and, accordingly, fix the filing fee …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FINES AND … uninsured employers' fund created under section twenty-six-a of this chapter, provided, however, that all such fines …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Performance Incentive Program
… Purpose To determine whether the Rochester-Genesee Regional Transportation Authority’s Performance Incentive Program uses … March 31, 2014. Background The Rochester-Genesee Regional Transportation Authority (Authority) provides public transportation services in Monroe, Genesee, Livingston, …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programNew NY Broadband Program
… (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved … 2016 through November 2021. About the Program In 2015, New York State established the $500 million New NY Broadband Program (Program). The goal of the Program …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programAlbany Community Charter School – Financial Operations (2013M-185)
… related financial terms for the building space needed for school operations and the effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011, to February 28, 2013. Background The School is located in the City of Albany. The School is …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185City of Yonkers – Budget Review (B18-6-6)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … end of the 2017-18 year; however, this appropriation must be approved by the Board of Education and City Council before … when preparing the 2019-20 budget, the District will have to find additional funding sources and/or reduce services, …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Overtime Compensation – Legacy Reporting
… For Tier 5 and 6 members, overtime pay beyond the annual … Only report overtime until a member reaches the limit for the calendar year. You must still report the member’s … pay that exceeds the limit. Do not withhold contributions for any overtime amounts beyond the limit. At the beginning …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensation2022 Financial Condition Report – 2022 Financial Condition Report
… budget gap into surplus. This Financial Condition Report can help New Yorkers better understand the impacts of … long-term outlook for State finances. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2022-fcrState Agencies Bulletin No. 2090
… calendar year. The amount of the increase is based on the Consumer Price Index of the previous year. Effective Dates Effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2023Accounts Payable Advisory No. 13
… difficulty in processing vouchers should contact the SFS Help Desk for assistance: phone 518-457-7737 (toll-free …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsWindsor Central School District – Cafeteria Operations (2016M-130)
… management of the school lunch fund for the period July 1, 2014 through February 23, 2016. Background The Windsor … District, which operates four schools with approximately 1,800 students, is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130