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Opinion 88-14
… 2222, 2223, 2224: Unclaimed property held by a sheriff for a county prisoner should be placed in the county's trust … in the following respects. Initially, we note that there is no statutory provision which specifically pertains to the … 245). In addition, where the estate representative is an official of the county (see SCPA, §1219) who has neglected to …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… purchase contract to finance the acquisition of real estate. It is our further opinion, however, that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 89-28
… the allocation may be "on a ratio of full valuations of real property, or on the basis of the amount of services …
https://www.osc.ny.gov/legal-opinions/opinion-89-28State Agencies Bulletin No. 1742
… must be in one of the statuses listed above or Retired on the Ratification date of 01/23/2019 See Security Services … for a 2.0% Retroactive Salary Increases for employees who: On or after effective date of the increase have a status of … due to Workers’ Compensation or Military Leave, and On the date of ratification (01/23/2019) have a status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-nonState Agencies Bulletin No. 1919
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2015, April 2016, April 2017, and April 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuLocal Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available according to this schedule: Class of Local Government Release of Annual Financial Data (year following fiscal year) …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesLima Public Library – Procurement (2017M-295)
… Purpose of Audit The purpose of our audit was to determine whether Library officials … Library is a municipal public library located in the Town of Lima in Livingston County. The Library is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Etna Volunteer Fire Department - Procurement (2019M-48)
… for the procurement of goods and services. Adopt a code of ethics to set forth standards of conduct in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… Purpose of Audit The purpose of our audit was to determine if controls over financial activity were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityOceanside Union Free School District – Professional Services (2016M-281)
… April 19, 2016. Background The Oceanside Union Free School District is located in the Town of Hempstead in Nassau … Oceanside Union Free School District Professional Services 2016M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Southwestern Central School District – Claims Processing (2016M-356)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing function for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and … The State prepares financial statements on three bases of accounting cash modified accrual and accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April … low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Omnibus Procurement Amendments
… – Relates to participation by state agencies in a system used by the comptroller to compile vendor … Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… The Online Services, Agency Financial Reporting Package (AFRP), is used … entity are contacted quarterly through email with login information and reporting guidance. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpSchodack Valley Fire District – Cash Disbursements (2016M-98)
… 1, 2015 through December 30, 2015. Background The Schodack Valley Fire District is a district corporation of the State, … Schodack Valley Fire District Cash Disbursements 2016M98 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls for the period … The Treasurer processes and pays certain claims prior to the Board’s audit which are not statutorily authorized for … budgets which did not include the required comparisons to prior years, the detail for non-property tax revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … towns and 12 villages. The County, which has a population of approximately 112,000, is governed by an elected 15-member …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Rockland County Department of Social Services – Service Contracts (2014M-368)
… Department officials did not always verify the information in the performance and financial reports. The County did not … supporting documentation of actual costs, as stipulated in their contracts, and do not process payments until …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Delaware County – Third-Party Contractual Services (2014M-287)
… the County’s policies and procedures for contracting with third-party service providers for the period January 1, … contracts. Ensure that written contracts are entered into with third-party service providers, indicating the contract …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287