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Town of Bridgewater – Financial Operations (2013M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 residents. The Town Board … reports timely since 2008, the late filings ranged from 10 days for 2008 to 59 days for 2011. Further, as of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… the Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to February … fund. The Town has received about $2.9 million in wind power-related revenues during the period January 1, 2006, … The Town has applied its substantial revenues from wind power to reducing the taxpayers’ burden and increasing the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency … 24 million gallons of water valued at $30,900. Town of West Seneca – Purchasing (Erie County) Town officials did not … Patchogue Fire District Town of Rosendale and the Town of West Seneca …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Definitions – Contribution Stabilization Program
… are determined annually by NYSLRS’ Actuary and approved by the Comptroller. The Actuary determines the present value of current and future retirement benefits … Look up definitions for terms used in the NYSLRS Contribution Stabilization Program …
https://www.osc.ny.gov/retirement/employers/csp/definitionsVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… water and sewer funds. Inaccurate budgeting and lack of monitoring have caused fund balance to decline in the general … Village of Deposit Fiscal Monitoring and Selected Financial Operations 2013M205 …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Lyonsdale Financial Condition Board Oversight and Controls Over Fuel Inventory 2013M163 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … is governed by an elected Board of Trustees comprising a Mayor and four Trustees. The Village’s general fund … ventilated or climate-controlled area that is protected from unauthorized access. …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Caton No. 1 Fire District – Financial Oversight (2013M-262)
… 2012. The Treasurer failed to prepare and submit the 2012 AUD and did not file the 2011 AUD in a timely manner. Our review of all the cash … audit. Ensure that the Treasurer prepares and files the AUD in a timely manner. Ensure that all District claims are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Fire Safety (2015-MS-1)
Fire Safety 2015MS1
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Opinion 90-19
… fire department) GENERAL MUNICIPAL LAW, §209-d; NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1000, et … and membership. A fire company must consent to a contract for the provision of fire protection outside the village and … of trustees, address, among other things, eligibility for fire company membership, the structure and functions of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-19State Agencies Bulletin No. 1938
… for Calendar and 21P Teachers When an employee leaves State service, or moves into a bargaining unit not under the … subject to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be … State Agencies Bulletin No 1938 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1938-restoration-contract-pay-and-additional-pay-21p-institution-teachersTuition Assistance Program – Metropolitan Learning Institute
… At the time of our audit, Metropolitan served about 550 students. Tuition costs average $16,500 per program. We …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Roosevelt Childrens Academy Charter School Selected Financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsState Agencies Bulletin No. 2207
… 3.00% salary increase for employees in BU68 positions with a lifeguard title. In addition, Division of the Budget … Seasonal/Temporary Part-Time Lifeguard Employees provides a schedule of the hourly wage rates effective April 2022, … were either not recoverable or recovered using another method. If an overpayment of earnings is identified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-april-2022-retroactive-200-salary-increase-and-april-2023-retroactiveXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersDiNapoli Announces State Contract & Payment Actions for October 2014
… due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews contracts … - Rochester Rail Station $29.5 million with The Pike Co. for design and construction of the Rochester Rail … Economic Development $750,000 with Travel Link Marketing Co Inc. for New York tourism representation services in …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014Opinion 94-32
… if fire department ceases to provide service outside village or if fire department is dissolved); (authority to … FIREFIGHTERS -- Service Award Program (continuation if village fire department ceases to provide service outside village or if fire department is dissolved); (authority for …
https://www.osc.ny.gov/legal-opinions/opinion-94-32DiNapoli Announces State Contract & Payment Actions for January 2015
… due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews contracts … for 17 construction contracts including $7.4 million with O’Connell Electric Co. to upgrade electrical distribution at Great Meadow …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-state-contract-payment-actions-january-2015Opinion 89-59
… that bear on the issues discussed in the opinion. WATER RENTS -- Imposition of (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS -- Capital Costs (authority to impose water … Whether a town water district may raise the cost of both operation and …
https://www.osc.ny.gov/legal-opinions/opinion-89-59State Police Bulletin No. SP-254
… of the 2023 and 2024 retroactive increases to the Holiday Bonus Payment, and to provide agencies instructions … provides for an increase to the 2023 and 2024 annual holiday compensation payment. Effective Dates: The 2023 and … dated 11/19/2025. The 2023 increase will be applied to the Holiday Bonus Payment effective 11/01/2023, and the 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-254-retroactive-2023-2024-holiday-bonus-payment-eligible-employees-state