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Opinion 2002-8
… district; (2) no improvement may have been constructed or service provided for the district at any time since the … that same time frame (id.; compare Garden Homes v Town of Dover, 95 NY2d 516, 720 NYS2d 79). If the board determines to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 93-27
… SALES TAX -- Use (for reduction of townwide taxes within town outside village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the town all elect to receive … Whether the Town of Cheektowaga may use its share of county sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Oversight of Certified Homeless Shelter Food Services
… larger-scale shelter facilities (shelters serving ten or more families or 20 or more single adults) and is responsible for inspecting them and …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesReporting Regulation for Elected or Appointed Officials
… appointed officials who work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) Record of work activities. (1) Except as otherwise provided in this … in an employer’s time keeping system that consists of a daily record of actual time worked and time charged to …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsOpinion 2004-8
Whether the village may establish a reserve fund to accumulate monies for the noninsured expenses
https://www.osc.ny.gov/legal-opinions/opinion-2004-8State Police Bulletin No. SP-184
… information on the Additional Pay page using Earnings Code EPI – Education Pymt – Investigator . Earnings Code: EPI Effective Date: Eligibility date OT Eff Date: Same as … gross and are subject to all employment and income taxes. Federal, State and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-184-2018-state-police-education-paymentState Police Bulletin No. SP-192
… Purpose To provide the Division of State Police instructions for processing the 2019 Education Payment … Affected Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07, the State Police … To provide the Division of State Police instructions for processing the 2019 Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-192-2019-state-police-education-paymentWestbury Water District – Purchasing (2015M-261)
… 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides water to over 20,500 customers. … elected three-member Board of Commissioners. Expenditures in 2014 totaled approximately $5.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Village of Bellport – Claims Processing (2014M-126)
… Claims were lacking requisitions or written purchase order requests. Claims abstracts and Board minutes do not … Ensure that department heads use the purchase order request form and attach documentation as required by …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Hume – Financial Management (2014M-333)
… through February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately 2,070. The Town is governed by an elected five-member Town Board. General and …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Murray – Capital Projects (2014M-086)
… had a population of approximately 4,988 as of the 2010 Census and is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Lewis – Highway Purchases (2014M-103)
… procuring goods and services. Authorize payment of claims only after the receipt of goods or services and only when claims contain adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Town of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s … The purpose of our audit was to determine if the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Herkimer County Community College - Procurement (2019M-186)
… officials use competitive methods when procuring goods and services. Key Findings The purchasing policy is outdated and … address the solicitation of competition for professional services and insurance. The College purchased goods and services totaling $474,514 and professional services totaling …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Iroquois Central School District - Financial Management (2018M-102)
… overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, which annually averaged … the District’s policy. The unemployment insurance reserve is overfunded ($604,000) and the debt reserve is improperly … are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308York Fire Department – Controls Over Financial Activities (2014M-112)
… report to the members. The Board did not review or approve bills before they were paid. Key Recommendations Adopt a code … Department’s bylaws and by statute. Review and approve all bills and claims before they are paid. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… May 16, 2014. Background The Halcottsville Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190City of Lockport – Cash Flow (2014M-195)
… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses … is governed by a Mayor and an elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Town of Colden – Highway Operations (2017M-127)
… bids. The Board did not adopt a fleet management policy. The Superintendent did not keep up-to-date … the Superintendent complies with the Town’s procurement policy and General Municipal Law bidding requirements. Adopt … of parts and labor for each vehicle during its service life. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127