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Opinion 96-8
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations … of fees pursuant to General Municipal Law, §99-l[1][a] for handling cases which result in default judgments) STATE …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-24
… amount to be paid into a capital reserve fund established for the purchase of equipment. The board may fix such amount … at approximately the same amount previously paid annually for principal on obligations issued to finance a fire truck. … of a specific item of equipment, or expenditures from a capital reserve fund established for a type of …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 96-2
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of the tax refunds it is required to make as a result of court ordered assessment reductions. You ask whether a … of the tax refunds it is required to make as a result of court ordered assessment reductions. Insofar as here …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 2001-7
… public parking districts for the acquisition, improvement and maintenance of property for parking vehicles (Town Law … of a public parking district is assessed, levied and collected from the properties within the district on an … St Comp No. 81-4, p 3). Similarly, the cost of operating and maintaining the district as extended must be assessed on …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7DiNapoli: Capital Planning Problems Persist at NYRA
… Problems with capital planning remain for the New York Racing Association (NYRA) years after a … seeing to its most pressing capital needs.” NYRA is a not-for-profit corporation that operates New York State’s three … in the racetrack properties to New York State in return for a financial assistance package. As part of this package, …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraDiNapoli: Small Business Growth in New York Outpaced National Average
… jobs in the state in 2016, just over half of all private sector jobs in New York. Small businesses provided more than … Find out how your government money is spent at Open Book New York . Track … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageTown of Walton – Incompatible Duties (2016M-309)
… of the Town, or engage an independent public accountant to do so. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… the Town’s employee compensation and benefits transactions for the period January 1, 2014 through January 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2014 totaled approximately $37.7 million. Key Findings … the Towns employee compensation and benefits transactions for the period January 1 2014 through January 31 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262SUNY Bulletin No. SU-266
… not processed automatically Affected Employees Employees in the State University Professional Services Negotiating … – BU08 who meet the eligibility criteria, except employees in the following titles: Title Job Code Assistant Instructor … and 2017 UUP Retroactive 2% Salary Increases will be split in two (2) equal amounts and paid in Pay Period 16 Lag and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-266-2016-and-2017-retroactive-salary-increases-psnu-employeesTown of Salem – Financial Management (2015M-295)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through June 30, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.12 million. Key Findings … the Towns financial management and budgeting practices for the period January 1 2013 through June 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Rensselaerville – Claims Auditing (2016M-244)
… the Town’s claims audit process for the period January 1, 2015 through May 31, 2016. Background The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… internal controls over the Company’s financial operations for the period January 1, 2012, through March 12, 2013. … was from the Town. The Company’s expenses totaled $351,781 for the 2012 fiscal year. Key Findings The Board did not … We identified payments made totaling approximately $8,500 for services and equipment that were never used. We also …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lincoln Fire District – Financial Activities (2012M-228)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial … 2009, 2010, and 2011 fiscal years. The Board was unable to provide us with an adopted investment policy and a code of … for each reserve fund as required. From January 1, 2010, to August 31, 2012, the Board financed the reserves with …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … financial activities for the period January 1, 2011, to January 31, 2013. Background The District is a district … The Treasurer did not provide accounting information to their independent public accountant (accountant) in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and financial practices … departments. Key Recommendations Take appropriate action to recover any moneys due the Town. Ensure that the Clerk … The purpose of our audit was to examine the former Clerks records and financial practices …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Examination of Official Station Designation
… designated the official station of a Department employee in calendar years 2013 and 2014. Background According to the … than any other work location). Such designation is to be in the best interest of the State and not for the convenience … designation of the official station for the employee in calendar years 2013 and 2014 was not made in accordance …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationDepartment of Taxation and Finance: Personal Income Tax
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … such as inaccurate number of dependents or understated income 7,992 $25,039,648 Tax preparer submitted returns with …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxState Agencies Bulletin No. 1668
… Purpose To inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the … To inform agencies of the procedures and provide instructions for reporting the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… in Springville, New York, is an SED-approved provider of special education services. LFH offers a range of services and programs to children with disabilities from birth through eight years of age. In 2014, LFH provided preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualState Agencies Bulletin No. 872
… are eligible for a retirement plan, including those who do not participate. All employment positions in New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2