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Division of Housing and Community Renewal Bulletin No. DH-44
… employees who are in composite positions (identified by Increment Code 2222 ). Employees whose positions were … and are eligible based on the prior grade (identified by Increment Code 0069 ). Delete employees who should not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-44-april-2010-rent-regulation-services-unit-rrsu-longevityOpinion 91-12
… fire company of a county, city, town, village or fire district fire department, whether or not the fire company is …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 89-64
… of trustees has a fiduciary duty to acquire the property by bona fide purchase upon the most beneficial terms, … and the development rights of an adjoining parcel owned by the same party in order to preserve the parcels as open … village, after due notice and public hearing, to acquire by purchase, gift, grant, bequest, devise, lease or …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 88-78
… CIVIL SERVICE LAW, §70; VILLAGE LAW, §8-800: In a village having a village justice court, the village board … rank? (4) If the transfer of personnel is not feasible, how may the village receive additional services from the … 810 and 840 also provide, however, that these requirements do not apply to a municipality which, on August 2, 1985, had …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… With the sea level rise, future storms will flood more property. Transit has experienced flash flooding due to heavy …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsTown of Cincinnatus – Financial Operations (2016M-238)
… has approximately 1,040 residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations … to be maintained are communicated to and complied with by Town officials and employees. Ensure that deliberate and …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to provide a …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraVillage of East Rockaway – Justice Court Operations (2017M-206)
… May 31, 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. The Village is governed by an elected five-member Board of Trustees. … and accountabilities monthly and investigate and resolve why the Justice’s cash exceeds known liabilities. Maintain a …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Town of Frankfort - Board Oversight (2018M-58)
… to all officials and employees. Town officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Rockland County Department of Social Services – Service Contracts (2014M-368)
… has a population of approximately 320,900 and is governed by a 17-member Board of Legislators. The County’s Department …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, 2011 through … $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing more than …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Vestal Fire Department – Financial Activities (2014M-265)
… June 30, 2014. Background The Vestal Fire Department is a volunteer organization located in the Town of Vestal in … protection services to the Town. The Department, which is governed by a 19-member Board of Directors, is made up of four fire company Stations, each of which is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … President and a five-member Board of Trustees. Expenses for the 2013 fiscal year were $543,185. Key Findings The … Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… [read complete report – pdf] Audit Objective Determine whether the Village … ensure any Village officials reviewed and certified all payroll payments to provide assurance employees received …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Clarendon Fire Company – Financial Activities (2023M-50)
… transactions. The Treasurer was not trained or made aware of his financial reporting duties and requirements. Officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Lake Luzerne – Payroll (2022M-98)
… the salary or hourly wages of all officers and employees by position. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
Determine whether Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… August 21, 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has a population of approximately 15,000. The Village, which is governed by an elected five-member Board of Trustees, …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29