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Campbell-Savona Central School District -- Budget Review (B2-14-11)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review … deficit obligations are outstanding. Key Findings Based on historical trends and current fiscal year expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key … Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. … received were deposited. Of the 40 Planning and Zoning Department fees reviewed totaling $73,732, 18 were not …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6State Agencies Bulletin No. 1735.1
… 1735.2 Purpose To provide agencies with instructions for the new Additional Pay Earnings Code to be used when an … 18, 2019 ) authorized the minimum hourly wage be increased for seasonal and other non-statutory positions to $15.00 for State employees whose job location is within the five …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesState Agencies Bulletin No. 1735.2
… 1735.1 Purpose To provide agencies with instructions for the new Additional Pay Earnings Code to be used when an employee’s annual salary (including Location Pay) , … 18, 2019 ) authorized the minimum hourly wage be increased for seasonal and other non-statutory positions to $15.00 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesOpinion 90-2
… town within which the village is located (see 1970 Opns St Comp No. 70-502, unreported). Although a village may … services provided to village residents (see 1983 Opns St Comp No. 83-117, p 146). In the instant case, however, the … ). February 20, 1990 Daniel J. Kwarta, Mayor Village of East Bloomfield …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Model Code of Ethics for Local Governments - Frequently Asked Questions
… or herself of any assets? No. The Model Code (Section 8) only prohibits acquisition of certain assets after the … or employee’s spouse? No. The Model Code prohibits only municipal officers and employees from acquiring certain … interests in contracts with his or her municipality, but only under certain circumstances. In order for a municipal …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsEnforcement of Article 19-A of the Vehicle and Traffic Law
… Purpose To determine if the Department of Motor Vehicles (Department) takes adequate … motor carriers that must comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces its requirements. Our audit covered the period January 1, 2016 through October 3, 2018. …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawXI-A.2 Purchase Requisitions – XI-A. Purchasing
… with a Contract Type Requisition, Initiate a request to purchase goods or services from a Preferred Source vendor or … goods or services. For additional information on the New York State procurement process, please refer to the New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesCity of Lockport – Independent Audit Services (2014M-238)
… in poor condition, which the certified public accounting (CPA) firm made no indication of in its 2012 audit report. Key … not have an audit committee to oversee and evaluate the CPA firm’s work. The City’s accounting records contained …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school … used. The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario … of appropriations and appropriated fund balance. Review all reserves currently established and determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident … plan. The District does not have an effective process to identify all nonresident foster students receiving … Develop and adopt a multiyear financial operating plan to provide a framework for future budgets and to facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterState Agencies Bulletin No. 1708
… job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within … Agency Minimum Hourly Wage Other (job location outside of NYC $11.10 Nassau, Suffolk or Westchester County $12.00* Job location in NYC $15.00* *The increase to $12.00 for employees whose job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesOpinion 92-31
… -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its residents containing information including …
https://www.osc.ny.gov/legal-opinions/opinion-92-31SUNY Bulletin No. SU-214
… Purpose To provide agency instructions for processing the October 1, 2009, October 1, 2010 and October 1, 2014 Stipend Increases and the October 1, 2011 … To provide agency instructions for processing the October 1 2009 October 1 2010 and October 1 2014 Stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-214-october-1-2009-october-1-2010-and-october-1-2014-stipendOpinion 88-12
… services) -- Competitive Bidding (need for where one municipality provides a service to another) REFUSE AND … by jointly acquiring equipment and hiring personnel or by one village acting as "lead agency" and contracting to … by jointly acquiring equipment and hiring personnel or by one village acting as "lead agency" and contracting to …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 93-15
… -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither the … of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually … of trustees or the separate treasurer of a town public library is required to annually account to, and submit its …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 93-7
… requirements as a professional service. You ask whether a county contract to engage a firm to serve legal process on behalf of the county is exempt from the competitive bidding requirements of … (see People ex rel. Smith , supra ; Schulz v Warren County Board of Supervisors , 179 AD2d 118, 581 NYS2d 885 lv …
https://www.osc.ny.gov/legal-opinions/opinion-93-7City of Newburgh – Budget Review (B6-14-25)
… budget does not include an amount to cover the City’s required contribution toward costs for the Community Oriented … Include an appropriation to cover the City’s required contribution for the COPS program. Review the …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As of the end of the 2013 fiscal year, the Company received approximately $160,800 in revenue and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016m