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Village of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware … Village of Franklin Fund Balance Management 2018M13 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Middletown Enlarged City School District – Financial Condition (2017M-245)
… The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a … The Board appropriated $27 million of fund balance in District budgets for the last five years, but only $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245City of Newburgh – Budget Review (B17-6-18)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are … The City faces potential increased salary costs when one of its expired collective bargaining agreements is …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Deerpark – Budget Review (B17-6-17)
Town of Deerpark Budget Review B17617
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine schools … for fiscal years 2013-14 through 2015-16 that resulted in overestimated appropriations totaling $24.9 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsVillage of Northville – Joint Youth Activity Program (2016M-339)
… Key Recommendations Review bank statements in conjunction with a review of the bank reconciliations to ensure a proper …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Travel Advisory No. 5
… readily available for OSC’s auditors to facilitate timely payment approval. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseAdditional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… if your pension calculation will improve substantially with 20 years of service credit, but you only have 19½, your …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveCUNY Bulletin No. CU-569
… Purpose To notify CUNY agencies of a new deduction code for after-tax (ROTH) contributions to the 403(b) plan … Furthermore, the resolution includes the creation of a new after-tax 403(b) ROTH option. Effective Date(s) … To notify CUNY agencies of a new deduction code for aftertax ROTH contributions to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-569-new-403b-after-tax-deferred-annuity-plan-roth-cunyTravel Advisory No. 1
… SFS must either: Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or Review the information … Report in the SFS, adjust expenses as necessary, and then submit the expense report for approval. *Business Units may …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsState Agencies Bulletin No. 1256
… of 2012 was enacted into law, and amends portions of the Retirement and Social Security Law, Education Law and the … Defined Contribution Program (VDCP). The SUNY Optional Retirement Plan (ORP) was selected as the model for the … This bulletin is to notify agencies of the new retirement option available to eligible employees and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 2002-16
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … State Constitution generally prohibits towns and villages from giving or loaning money or property to or in aid of any …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 91-51
… the advance was made. Further, where the tax bases of the "lending" fund and the "borrowing" fund are different, such as …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2001-8
… or for the portion of the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed zone(s), and the items of expense of the district which shall be charged only against the zone(s), or the other respects in which the rates of tax for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 2008-4
… as other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 Further, Town Law § 202-b … expense payable out of the general fund ( see e.g . 1995 Ops St Comp No. 95-17, at 36; 1988 Ops St Comp No. 88-33, at 61; 1979 Ops St Comp No. 79-748, at …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 2004-9
… State Office For the Aging to Counsel to the Governor, Re: S.7631-A/A.10572-A, June 25, 1992; Memorandum from Senator Larkin to the Governor, Re: S.5390, July 10, 1998). Nonetheless, although the primary …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 90-16
… of health retained by county health department) HEALTH AND HEALTH SERVICES -- Board of Health (member as consultant … retained as a consultant to the county health department and an appointee of the board has the power or duty to negotiate the consulting contract, unless and to the extent that one of the exceptions in General …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 88-74
… Veterans Memorial Committee, a not-for-profit corporation, is currently seeking contributions to erect a permanent … lives in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument … and maintenance of a war memorial building or monument is a public purpose. General Municipal Law, §72 contains …
https://www.osc.ny.gov/legal-opinions/opinion-88-74DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… and as temporary federal aid is spent down, according to an analysis by State Comptroller Thomas P. DiNapoli. … fully funding Foundation Aid for our schools, programs to help New Yorkers that are still struggling in our … funds, rather than informal reserves, so the state is better prepared for the next economic downturn or unexpected …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budget