Search
Town of Elmira – Financial Condition (2015M-226)
… to eliminate the fund balance deficits. Provide the Board with monthly cash flow projections for each fund. …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Orange Lake Fire District – Budgeting Practices (2015M-146)
… sufficient and complete information. Base budget estimates on reasonable assumptions using historical trends, actual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Town of Walton – Incompatible Duties (2016M-309)
… July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Vestal Fire Department – Financial Activities (2014M-265)
… on an annual basis. Authorize disbursements only upon receipt of adequate support and issue checks only after …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … President and a five-member Board of Trustees. Expenses for the 2013 fiscal year were $543,185. Key Findings The … that all cash receipts are turned over to the Treasurer for deposit. Update the bylaws to formalize the agreement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialTown of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… 2015 through May 19, 2016. Background The Town of Beekman is located in Dutchess County and has approximately 15,000 residents. The Town is governed by an elected five-member Town Board. The Town …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Town of Attica – Town Clerk (2015M-210)
… Purpose of Audit The purpose of our audit was to determine if the Clerk properly accounted … January 1, 2014 through June 10, 2015. Background The Town of Attica is located in Wyoming County and has a population … The purpose of our audit was to determine if the Clerk properly accounted …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… the District’s total fund balance increased by nearly $1.66 million, or 43 percent (from $3.88 million to $5.54 … to its reserve (restricted) funds, which increased by $1.50 million, or 65 percent (from $2.31 million to $3.81 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelMonroe County - Financial Condition (2018M-179)
… and cash flow in all funds. Develop a sustainable plan to phase out the general fund’s subsidizing of the solid waste …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Opinion 88-36
… that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability Insurance (authority of county to purchase on behalf of sheriff) COUNTY LAW, §650: A … liability for non-intentional acts or omissions of deputy sheriffs and other employees of sheriff's department. NEW …
https://www.osc.ny.gov/legal-opinions/opinion-88-36SUNY Bulletin No. SU-136
… Purpose To notify agencies of the procedures for processing Summer Session payments. Affected Employees … as determined by each campus Employee Status Contracts for 21P employees will end 6/13/07. However, the status of … page. Exception: When reporting Summer Session payments for non-resident aliens, one of the following Earn Codes must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-136-procedures-processing-suny-2007-summer-session-paymentsState Agencies Bulletin No. 1256
… of 2012 was enacted into law, and amends portions of the Retirement and Social Security Law, Education Law and the … Defined Contribution Program (VDCP). The SUNY Optional Retirement Plan (ORP) was selected as the model for the … This bulletin is to notify agencies of the new retirement option available to eligible employees and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 2002-16
… CONSTITUTIONAL LAW -- Gifts and Loans (payments to not-for-profit corporation to publicize resources available in … expend publicity fund monies under a contract with a not-for-profit corporation, to advertise and publicize resources … a coterminous village/town may enter into a contract for the payment of monies to a not-for-profit corporation for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 91-51
… advance county sewer district user fees and benefit assessments to any other county fund in the manner prescribed … county purposes moneys collected as user fees and benefit assessments on behalf of a county sewer district. County … costs of this sewer district from a combination of benefit assessments and user fees imposed pursuant to article 14-F of …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2001-8
… district to be dissolved (Town Law §185[4]; 9 Opns St Comp, 1953, p 219). Accordingly, pursuant to the procedural … uniform rate throughout the district (see 1982 Opns St Comp No. 82-313, p 400, construing analogous provisions of Town Law §184[6]; see also 22 Opns St Comp, 1966, p 142; 12 Opns St Comp, 1956, p 166; 7 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8State Agencies Bulletin No. 943
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to agencies for processing transactions not processed automatically. Affected Employees Employees … (Administration) Background Pursuant to Chapter 688 of the Laws of 2007 and a GOER memorandum dated 11/16/09, a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 1103
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to agencies for processing … To inform agencies of OSCs automatic processing and to provide instructions to agencies for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-securityOpinion 2008-4
… as other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 Further, Town Law § 202-b … expense payable out of the general fund ( see e.g . 1995 Ops St Comp No. 95-17, at 36; 1988 Ops St Comp No. 88-33, at 61; 1979 Ops St Comp No. 79-748, at …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 2004-9
… State Office For the Aging to Counsel to the Governor, Re: S.7631-A/A.10572-A, June 25, 1992; Memorandum from Senator Larkin to the Governor, Re: S.5390, July 10, 1998). Nonetheless, although the primary …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9