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Management and Control of Overtime Costs (Follow-Up)
… not in the best interest of HHC, as employees responsible for patient care routinely worked excessive overtime shifts …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followOpinion 93-24
… of the fire department. Fire districts are established for the purpose of providing fire protection and responding … protection and storing of fire apparatus and equipment and for the social and recreational use of the firemen and residents of the district and for any of the purposes authorized by law, . . . acquire by …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 93-20
… the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 92-7
… association adopt its own uniform standards, consistent with the commonly understood meaning of the term "indigent", for determining indigency in connection with eligibility to receive foreign fire insurance moneys …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97-17
… (authority to establish financial disclosure requirements for city and county public library) LIBRARIES -- Public … (authority to establish financial disclosure requirements for city and county public library) GENERAL MUNICIPAL LAW, … to promulgate an annual financial disclosure form for completion and filing by library officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-45
… in the opinion. AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) … SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties (imposition of fee for ambulance service) GENERAL MUNICIPAL LAW, §209-b(4): A …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… 1, 2011 to March 31, 2014. Background OMH contracted for $2.3 million with Shorefront to provide janitorial … services to six outpatient facilities located in Brooklyn for the period November 1, 2011 to October 31, 2016. These … State Labor Law, contractors must pay prevailing wages for the locality where the work is performed to certain …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawOpinion 91-50
… This opinion represents the views of the Office of the State Comptroller at the time it was … the State Comptroller or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local … the deposit of bonds or other obligations of the state is now or may hereafter be authorized. The clear language of …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 96-9
… paid periodically to an officer or employee, exclusive of fringe benefits (see, e.g., Phaneuf v City of Plattsburgh , … a municipal officer or employee, including both salary and fringe benefits (see, e.g., Taylor v McGuire , 100 Misc 2d … a police chief is not entitled to receive increases in fringe benefits pursuant to section 207-m (1992 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… 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 … of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations …
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. The establishment of a capital reserve fund for the acquisition of a specific item of equipment, or …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 96-2
… the special act in question (L 1991, ch 658) provides for the creation of a "public library district" which is … with the village. The special act also provides for the library district to be governed by an elected board of trustees and for voter approval of the library district's initial budget …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Town of Walton – Incompatible Duties (2016M-309)
… controls over the receipts and disbursements processes for the period January 1, 2015 through July 26, 2016. … as the Supervisor’s bookkeeper. Budgeted appropriations for 2016 total approximately $2 million. Key Findings The … controls over the receipts and disbursements processes for the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Unified Court System Bulletin No. UCS-264
… To inform agencies of OSC’s automatic processing of the retroactive October 2014, April 2015, April 2016, and April 2017 salary increases for Bargaining Units SR, SY and S9, and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-264-retroactive-salary-increases-bargaining-units-sr-sy-and-s9Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… 31, 2015. Background The Town of Guilderland is located in Albany County and has a population of approximately 35,300. The District is governed by a five-member Town Board. Budgeted appropriations for 2014 … Supervisor did not ensure the accuracy of the hours worked by golf course employees. The Town Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262SUNY Bulletin No. SU-266
… of OSC’s automatic processing of the 2016 and 2017 Retroactive UUP Salary Increases and provide instructions for payments not processed …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s … 2013 through June 30, 2015. Background The Town of Salem is located in Washington County and has a population of approximately 2,700. The Town is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Rensselaerville – Claims Auditing (2016M-244)
… 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 appropriations … claims were properly audited before payment and supported by adequate documentation, the goods and services were …
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)
… internal controls over the District’s financial operations for the period January 1, 2011, through August 31, 2012. … The District’s general fund budget totaled about $136,000 for the 2012 fiscal year. The Board of Fire Commissioners … consists of five elected members who are responsible for the District’s overall financial management. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228