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Opinion 89-54
… MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER … fund may be established and moneys expended therefrom for the construction of any improvements the town board … reserve fund may be established for the construction of a type of improvement provided pursuant to Article 12-C of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Orange County Community College – Information Technology and Financial Activities (2017M-111)
… security by installing fire suppression systems, automatic temperature controls, a designated generator and entry …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialOpinion 88-77
… between the district and the corporation for the provision by the corporation of arts-in-education programs to the … and may regulate conduct which is not expressly prohibited by article 18 (General Municipal Law, §806). It should also … decisions relating to the program provided at the district by the local council. June 15, 1988 Francis J. Sisca, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Vendor File Advisory No. 3
… Vendor Self-Service system, and Instructions to enroll in the online Vendor Self-Service System to maintain …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressDual Employment
To determine whether Office for People With Developmental Disabilities employees who are dually employed at other State or New York City agencies are wo
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentTown of Huron – Financial Management (2014M-367)
… budget practices and resultant financial condition for the period January 1, 2011 through September 18, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.16 million. Key Findings The … financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Hampton – Justice Court Operations (2013M-305)
… prepare monthly accountabilities, properly account for bail money held by the Court or submit the required monthly … and accountability analyses. Maintain adequate bail records to determine the amount of bail held by the Court at any given date. Review and analyze …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305XV.16.A Overview – XV. End of Year
The States accounting and financial reporting system provides for the collection summarization and reporting of unique financial data and information maintained at State agencies
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewDiNapoli Announces Sale of General Obligation Bonds
… State of New York on March 13, 2019, as set forth in the Notice of Sale published in The Bond Buyer on March 8, 2019. … Statement is available here: https://www.munios.com/munios-notice.aspx?e=FIDRQ . Find out how your government money is …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsTown of Poestenkill – Credit Card Purchases (2024M-34)
… report – pdf] Audit Objective Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card … Determine whether the Town of Poestenkill Town Town Board Board ensured credit card …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Town of Goshen – Police Payroll (2014M-244)
… our audit was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 … $10.3 million, of which about $1.2 million was for police protection. Key Findings Police Department members did not always sign the daily … our audit was to review internal controls over the Towns police payroll processing for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Opinion 98-10
… to pre-empt an entire field and preclude any further regulation, a local law regulating the same subject matter is …
https://www.osc.ny.gov/legal-opinions/opinion-98-10State Agencies Bulletin No. 1497
… Purpose To notify agencies of the reinstatement of the non-taxable benefit and of adjustments that may be made to DCAA payroll deductions for eligible PEF employees. … To notify agencies of the reinstatement of the nontaxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentTown of Wilson –Purchasing (2014M-077)
… the purchase or public works contract. However, the Board does not review the procurement policy annually to ensure it …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Comptroller DiNapoli Releases State Audits
… that DANC officials have provided appropriate oversight for procurements and the loan programs, having established … in October 2011 by the Public Service Commission for utility charges associated with its newly enacted Energy … As a result, the office has multiple mechanisms in place for implementing and evaluating the effectiveness of its …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… examine the former Clerk’s records and financial practices for the period January 1, 2012 through December 31, 2013. … by a five-member Town Board. Budgeted appropriations for the 2014 fiscal year totaled approximately $3.7 million. … into a Town bank account and could not be accounted for. The former Clerk did not properly record all cash …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… audit was to evaluate internal controls over the Village’s financial operations for the period June 1, 2013 through … The Treasurer did not accurately record and report Village financial transactions in a timely manner. The Board did not … provide for an annual audit of the Treasurer’s records and financial reports. Key Recommendations Take appropriate …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Contributing Toward Your Retirement – Career Plan for ERS Tier 2 Members
Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Contributing Toward Your Retirement
https://www.osc.ny.gov/retirement/publications/1508/contributing-toward-your-retirementMore About This Retirement Plan – Career Plan for ERS Tier 2 Members
… ERS Tier 2 members covered by Sections 75f and 75g About This Retirement Plan …
https://www.osc.ny.gov/retirement/publications/1508/more-about-retirement-planWorld Trade Center Presumption – Career Plan for ERS Tier 2 Members
Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g World Trade Center Presumption
https://www.osc.ny.gov/retirement/publications/1508/world-trade-center-presumption