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Opinion 98-3
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to … to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town supervisor's business partner … or employee has an interest in any "contract" with his or her municipality if he or she receives a direct or indirect …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 95-18
… cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You ask whether a village, in … provision for a one-time maintenance fee (see 29 Opns St Comp, 1973, p 167; 2 Opns St Comp, 1946, p 714). … 1992 Opns St Comp No. 92-18, p 43). September 15, 1995 Mary Alice Bellardini, Mayor Village of Homer …
https://www.osc.ny.gov/legal-opinions/opinion-95-18State Agencies Bulletin No. 693
… Purpose To notify agencies that the return address on all Direct … report NPAY529 (Agency W-2 Return Address Report). Refer to Payroll Bulletin No. 691 , dated January 4, 2007, for … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… for New Yorkers. “My office will release an analysis in the coming weeks as more details become known about …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetVillage of Washingtonville – Budget Review (B24-6-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Deficit Financing Act”) authorizes the Village, subject to the provisions of Local Finance Law (LFL) Section10.10, to issue debt not to exceed $4.5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Town of Berne – Audit Follow Up (2021M-77-F)
… was to assess the Town’s progress, as of October 2022, in implementing our recommendations in the audit report released in September 2021. Background The Town, located in Albany … review was to assess the Towns progress as of October 2022 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-berne-audit-follow-2021m-77-fIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the … at http://www.fms.treas.gov/cmia/regulations.html . Guide to Financial Operations REV. 03/19/2012 … enacted the Cash Management Improvement Act of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… was to assess the District’s progress, as of June 2021, in implementing our recommendations in the audit report released in August 2016. Background The Horseheads Central School … was to assess the Districts progress as of June 2021 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… betrayed her neighbors by pocketing tax payments to pay her personal expenses,” DiNapoli said. “I thank District … gain.” Ms. Gilbert allegedly embezzled village funds to pay for her personal utility bills and purchases from QVC, Dollar General, Walmart, Amazon and Pampered Chef. To conceal her crimes, she stopped …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Village of Delhi – Audit Follow-Up (2019M-204-F)
… - pdf ] | [ read complete 2020 report - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in … The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fTown of Webb – Audit Follow-Up (2018M-188-F)
… assess the Town of Webb’s (Town) progress, as of February 2022, in implementing our recommendations in the audit report … our review was to assess the Towns progress as of February 2022 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… in Chapter XIV, Section 9 – Statewide Financial System Imaging and Attachment Guidance of this Guide. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsTown of Worth – Audit Follow-Up (2014M-323-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of February 2020, in … The purpose of our review was to assess the Towns progress as of February 2020 in implementing …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fHancock Fire Department – Audit Follow Up (2018M-236-F)
… Delaware County. The Department provides fire protection and other emergency services to the Hancock Fire District residents and two townships in Pennsylvania. The Department has the … officers: President, Vice President, Treasurer and Secretary. Results of Review Based on our limited …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… to those activities. This includes individual payments and grants to State related or non-State entities (e.g. public … Costing chartfield used to identify a class or division of projects regarded as having a particular shared characteristics valuable for grouping projects by activity. Project Status describes the status of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyCity of Elmira – Audit Follow-Up (2017M-90-F)
… [ read complete report - pdf ] | [ read complete 2017 report - pdf ] Purpose of Audit The purpose of our … our recommendations in the audit report released in August 2017. Background The City of Elmira (City) is located in … City Council. General fund budgeted appropriations for 2017 total approximately $31.7 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fTown of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of … Board and Town officials did not take appropriate action to align estimated revenues in the adopted budgets with … it unlikely that the water district fund will be able to begin to repay the general fund or improve its financial …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323State Agencies Bulletin No. 1856
… The purpose of this bulletin is to notify agencies of the 2020 Year End processing schedule for AC-230s (Report of … AC-230 processing and ensure accuracy of W-2 reporting for 2020, agencies must submit AC-230s to OSC in accordance with … Processing Dates Paychecks issued prior to September 24, 2020 are due immediately. Pay Checks Issued On Must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1856-schedule-submitting-2020-year-end-returned-checksDivision of Housing and Community Renewal Bulletin No. DH-108
… of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-108-hold-april-2020-district-council-37-dc37-2-salaryTown of Eagle – Wind Power Revenues (2014M-125)
… Purpose of Audit The purpose of our audit was to examine the Town’s use of and long-term plan for wind power revenues for the period … The purpose of our audit was to examine the Towns use of and longterm plan for wind power revenues for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125