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Village of West Hampton Dunes – Financial Operations (2013M-390)
… Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a population of approximately 55. … filing due date. Estimated revenues and expenditures in adopted budgets were not realistic, resulting in annual …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… period January 1, 2012 through June 30, 2013. Background Washington County is located in the eastern part of New York … Washington County Sheriffs Department Civil Office Internal …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four schools, has … estimates of appropriations and use of fund balance in the budget. Ensure that the EBALR is used in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andOneonta City School District –Financial Condition (2013M-165)
… Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of Davenport in Delaware County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Background The Erie 1 Board of Cooperative Educational Services is a public entity serving 19 component school … Erie 1 Board of Cooperative Educational Services Special Aid Fund 2016M188 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… The Brentwood Union Free School District is located in the Town of Islip, Suffolk County. The District, which … through 2014-15 that appropriated a total of $60.8 million in fund balance to finance operations but used only $5.6 … regarding the future purpose of $4.2 million restricted in the insurance reserve and overfunded the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesWestmoreland Central School District – Financial Condition (2014M-283)
… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 … a plan to reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Glens Falls Common School District – Financial Condition (2015M-66)
… 1, 2012 through February 28, 2015. Background The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an … Glens Falls Common School District Financial Condition 2015M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Village of Richfield Springs – Justice Court (S9-14-1)
… During our audit period, the Village had one Justice, Peter Brykailo, Jr., and two Court clerks. Per the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… the audit period, the Court operated with two Justices, Robert McNally and Michael Muller, and four Court clerks. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Fonda-Fultonville Central School District – Payroll (2015M-118)
… totaled approximately $24.9 million. Key Findings District management did not properly segregate the Deputy’s duties or … Segregate the Deputy’s payroll duties so that this individual does not control all aspects of payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Opinion 90-53
… INDEPENDENT CONTRACTORS -- Consultants (authority to contract out functions of village assessor); (authority to contract out functions of village building inspector); (authority to contract out functions of village road commissioner) -- … Whether a village may contract with a private corporation to exercise the powers …
https://www.osc.ny.gov/legal-opinions/opinion-90-53State Agencies Bulletin No. 893
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Office of Employee Relations, the following laws provide for the payment of Performance Advances to eligible Security … grade on the applicable Salary Schedule are eligible for a Performance Advance if the employee: has 100 work days …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/893-april-2009-performance-advances-and-pre-shift-briefing-updates-gradedState Agencies Bulletin No. 926
… grade on the 4/1/09 Salary Schedule are eligible for a Performance Advance if the employee: has completed one (1) … in such grade by October 1, 2009; and did not receive a Performance Advance in April 2009; and was rated … Rate; must be greater than the employee’s current salary; can exceed the Job Rate of the employee’s current grade. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/926-october-2009-performance-advances-and-longevity-payments-graded-and-nsOpinion 88-1
… Village of Hempstead , 186 Misc 74, 58 NYS2d 880, affd 270 App Div 898, 62 NYS2d 165, app dsmd 296 NY 666; Delihan v O'Dwyer , 197 Misc 950, 97 NYS2d 326, revd on other grnds 277 App Div 407, 100 NYS2d 512, affd 302 NY 451). In view of …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 91-29
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, … Association of Lakeview may not expend foreign fire insurance tax moneys to pay for an eye care plan, hospital …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 2003-3
… the opinion. FIRE DISTRICTS -- Powers and Duties (maximum benefit under defined benefit service award program) VOLUNTEER FIREFIGHTERS -- … a defined benefit plan service award program for the active volunteer firefighters of the fire district's fire … Whether a fire district may establish a defined benefit plan service award program for the active volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3CUNY Bulletin No. CU-596
… and have been continuously employed on the date of the payout shall be eligible to receive a lump sum cash payment. … and Actives continuously employed as of the dates of payout and up to and including the final payment date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-596-cuny-retroactive-rate-increases-and-lump-sum-cash-paymentState Agencies Bulletin No. 1476
… (Code 491) and Agency Shop Fee (Code 495) and increase the current amount as follows: Bargaining Unit: 01 Current … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1476-new-york-state-correctional-officers-police-benevolent-associationState Agencies Bulletin No. 1400
… (Code 491) and Agency Shop Fee (Code 495) and increase the current amount as follows: Bargaining Unit: 01 … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1400-new-york-state-correctional-officers-police-benevolent-association