Search
Opinion 97-11
… to establish financial disclosure requirements for housing authorities) CONFLICTS OF INTEREST -- Financial Disclosure (applicability to housing authorities) -- Public Housing Authorities (applicability of city financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 95-3
… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county each impose a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Compliance With the Safe Schools Against Violence in Education Act
… reporting statistics on crime and incidents to the State Education Department (Department). We also assessed … one is available. Other Related Audits/Reports of Interest State Education Department: Reporting of Violent and Disruptive Incidents by Public Schools (2005-S-38) State Education Department: Reporting of Violent and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actOpinion 96-3
… Services (environmental review by village trustee or firm of the trustee) -- Exceptions (competitive bidding not … providing environmental review services) GENERAL MUNICIPAL LAW, §801: A village trustee would have a prohibited interest … appearing before the village board. General Municipal Law, article 18 (§800 et seq .) contains provisions relative …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Unified Court System Bulletin No. UCS-266.3
… internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2663-updated-procedures-initiating-or-terminating-payrollUnified Court System Bulletin No. UCS-266.1
… internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2661-updated-procedures-initiating-or-terminating-payrollDiNapoli: Corporations to Disclose Political Spending
… today that Goodyear Tire and Rubber Co. and Nisource Inc. have agreed to the Fund's request that they publicly … significant level of support. This includes: Nextra Energy Inc. (41%); CMS Energy Corp. (36.2%); Equifax Inc. (35.9%); Western Union Co. (35.1%); Wynn Resorts …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… it appears that many schools are failing to live up to the reporting requirements, leaving parents in the dark about … where to best focus limited resources to help schools enhance school safety and improve the completeness and … the Legislature and the Board of Regents. Improve and enhance training efforts to reach more schools and provide …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawRoosevelt Fire District – Fire Station Project (2015M-163)
… covers 27 square miles and has three stations, is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Access Controls Over Selected Critical Systems
… Objective To determine whether access controls over selected Office of … of children, youth, families, and vulnerable populations in New York State. Its responsibilities encompass a wide … six OCFS systems that were inappropriate because OCFS had not performed the required annual reviews of user accounts. …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsState Agencies Bulletin No. 1695.1
… eligible to participate in the 15-Year Rule as determined by SUNY University-wide Benefits on November 27, 2018. CUNY … eligible to participate in the 15-Year Rule as determined by CUNY Board of Trustees on November 23, 2015. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… recorded and reported and to safeguard District moneys for the period January 1, 2012, to May 13, 2013. Background … general fund budget totaled approximately $306,000 for the 2013 fiscal year. Key Findings While the District … however, the last completed audit was performed in 2010 for the 2008 fiscal year. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsLakeland Fire District – Travel and Conference Costs (2013M-145)
… Purpose of Audit The purpose of our audit was to examine the internal controls over travel … The Lakeland Fire District is located in the Town of Islip in Suffolk County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… it has not adopted an investment policy, as required by statute. The Board also has not ensured that procedures … each claim for payment and indicates its approval by affixing each member’s signature on the warrant. However, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mProperty Tax Credits
… of property or school taxes on a qualifying homeowner’s primary residence. The qualifications for these credits vary … errors, deceased taxpayers, or duplicate payments or home owner or property not eligible. In addition, we worked … the Department, and included issues such as: (i) invalid primary residences, (ii) deceased homeowners, (iii) taxpayers …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsAnnual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … totaling nearly $720 million for four sole custody funds in 2017 – the Uninsured Employers Fund, the Special Fund for … automated payment system, where the claims are subjected to various system edits and validation checks, approved by …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditState Agencies Bulletin No. 1042
… making excess 403(b) deferrals in 2011, OSC will insert a new effective-dated row using the beginning date of the first … status is Active, Paid Leave or Leave Without Pay. The new effective-dated row will reflect: The employee’s current … Instructions to Change Existing Deductions or Start New Deductions When making changes, the transactions should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1042-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 930
… Purpose To request verification of the agency address that will be used as the return address on employee … the Tax and Compliance mailbox. … To request verification of the agency address that will be used as the return address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/930-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1015
… The U.S. Department of the Treasury announced that it is ending the sale of paper U.S. Savings Bonds through … for these refunds will be announced when the information is available. A bulletin will be issued in the near future …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1015-termination-deduction-code-101-bonds