Search
State Agencies Bulletin No. 1751
… (7U), PFRS (7W), NYSTRS (7X), and NYSERS (7Y) Background In accordance with Senate Resolution No. 958 of Bill No. … reach the $200,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsAccounts Payable Advisory No. 64
… or SSI/SSP Check Guidance: A vendor may request New York State reissue a check because the check was stolen and cashed … review the affidavit and collaborate to render a decision on the claim. If the banks determine the claim is a valid forgery, a check will be mailed to New York State Treasury. NYS Treasury will notify the agency when the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksSouth Glens Falls Central School District - Fund Balance (2018M-90)
… finance related costs. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… and monitoring projects and to review its grant and loan program for the period January 1, 2014 through January … Development Agency Project Monitoring and Grant and Loan Program 2015M85 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… pdf] Audit Objective Determine whether all extra-classroom activity (ECA) funds were deposited complete and in a timely … Determine whether all extraclassroom activity funds were deposited complete and in a timely manner …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… financial activity was recorded and reported accurately for the period January 1, 2013 through September 30, 2014. … Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts with the Town of … by the members of the Company. Budgeted appropriations for 2014 were approximately $99,000. Key Findings Neither the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit organization which is … Malta Ridge Volunteer Fire Company Inc Controls Over Financial Operations 2014M178 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… intermittently and in some cases, reconciliations covered two months of transactions. The by-laws require the President …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Town of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … and expenditure subsidiary ledgers or a general ledger to support the balances reported to the Board. Key Recommendations Adopt budgets with … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… for EBT cash transaction monitoring, limiting supervision and the independence of the internal audit function. Key … in our initial audit report, two have been implemented and one has been partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted fund balance totaled more than $1.3 … million, or 83 percent of 2017 budgeted appropriations. District officials overestimated appropriations by more than … South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … of project applications. Ensure that all PILOT billings and payments are made in accordance with agreements and pursue, if feasible, the recovery of underbilled PILOTs. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… January 1, 2012 through March 17, 2014. Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga County. The Town contracts with the Department, … Ira Volunteer Fire Department Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… issue. Appendix B includes our comment on the issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178State Comptroller DiNapoli Releases Municipal Audits
… Sherrill , Walden Fire District #2 and the West Niles Fire Company . "In today's fiscal climate, budget transparency and … which subsequently lowered tax rates for town residents living outside of the village. East Islip Public Library – … period for 27 purchases totaling $77,044. West Niles Fire Company – Financial Activities (Cayuga County) The board has …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … not authorize a village to waive interest and penalties on taxes which became a lien prior to January 1, 1995. Until … Tax Law may compromise or waive interest and penalties on taxes levied prior to the dates specified in those …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 92-49
… of pleasure, amusement or ornament" ( Perrin v New York Central Railroad Co. , 36 NY 120, 124); "a strip of land … amusement" ( Williams v Gallatin , 229 NY 248, 254, 128 NE 121, 122). Applying these judicial constructions, it has … ). December 31, 1992 Dennis R. House, Supervisor Town of York …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-27
… (for charitable contributions) -- Wage Assignment (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, … make a charitable donation by assigning his or her right to receive salary to the charitable organization. A local government may, … Whether the city may honor a council members request to donate his salary to a charitable organization …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 96-9
… to salary increase pursuant to General Municipal Law, §207-m when collective bargaining agreement provides for … base salary for purposes of General Municipal Law, §207-m) WORDS AND PHRASES -- "Base Salary" (for purposes of General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: Whether a signing …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 2001-7
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of the parent district (see, e.g., 1981 Opns St Comp No. 81-4, p 3). Similarly, the cost of operating and … parent district as determined by the town board. There is no similar authority, however, to charge back to an extension …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7