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IX.9.C Transfer Procedure – IX. Federal Grants
… must submit a written request to the Division of the Budget (DOB) to approve the transfer of federal grant funds … State fund into which the transfer will be made; Total budget amount requested. Agency contact, including phone … on DOB letterhead authorizing the transfer. Project Child Budget Critical ChartFields for the project child budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureOpinion 89-33
… to pre-audit claims for compensation of village officers and employees) VILLAGE BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees) VILLAGE LAW, §§5-524(2), (4), (5): The … budgeted compensation for appointive village officers and employees may be paid without prior audit by the board of …
https://www.osc.ny.gov/legal-opinions/opinion-89-33DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… statutory requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as … with insufficient information about the economic benefits of the transfer compared to the fair market value of the property, a new audit from State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowOversight of Disability Services
… ADA Standards for Accessible Design (ADA Standards) set minimum scoping and technical requirements for newly designed … Each fiscal year, SUNY Administration develops a Master Capital Plan. The objective of this plan is to protect, … plant to comply with health and safety codes. The Master Capital Plan sets forth the projects proposed to be …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesState Agencies Bulletin No. 1952
… of this bulletin is to provide agencies with information and processing instructions regarding the PEF Nurse Uniform … Maintenance Allowance. Affected Employees Employees in certain Professional, Scientific, and Technical Service Unit (BU05) nursing titles who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedOpinion 90-34
… constituting the fire department (Insurance Law, §§9104[a][4], 9105[d][2][E]). Each fire department or fire company … foreign fire insurance tax moneys must use them for the benefit of the department or company, as determined by the … by any charter, local law, ordinance, resolution or regulation (see Insurance Law, §§9104[g], 9105[e]). General …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 89-36
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has a period of probable usefulness of … permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… located in counties outside of New York City: Barker Terrace (Westchester), Executive House (Albany), Seneca … (Monroe), Sunnyside Manor (Westchester), and Tompkins Terrace (Dutchess). Key Findings DHCR does not adequately …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellState Police Bulletin No. SP-188
… Purpose To notify the agency of a modification to Deduction Code 302. Affected … in Bargaining Units 07, 17 and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining … To notify the agency of a modification to Deduction Code 302 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceVillage of Wurtsboro – Financial Operations (2017M-71)
… our audit was to assess the Village’s financial condition and segregation of duties for the period June 1, 2015 through … 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately 1,250. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Port Chester – Payroll (2017M-115)
… 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester County and has a population of approximately … and reduce the leave time totals so that they will be in accordance with CBAs. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Town of Preston - Financial Management (2018M-81)
… Determine whether the Board established a fund balance and reserve policy and multiyear financial and capital plans to address the … through December 31, 2017, total fund balance increased in the general fund by $94,855 (49 percent). Year-end 2017 …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and … Wayne County Water and Sewer Authority Water and Sewer Operations and Wastewater …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestmoreland Central School District – State Transportation Aid (2017M-220)
… of transportation aid expected to be received with the actual amounts received. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately 3,000. The Town is … Supervisor did not ensure accounting records were accurate and complete and did not deposit receipts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263State Police Bulletin No. SP-178
… to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-178-modification-deduction-code-302-pba-disability-insuranceStatistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire Commissioners that … totaled $292,725. Key Findings The Treasurer processes and pays certain claims prior to the Board’s audit which are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial operations as required by New York State … leave exceeded the maximum amount they were allowed to carryover to 2017 by 4,510 hours with an estimated value …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92