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State Agencies Bulletin No. 1504
… cutoff date specified for each pay period and transaction type. If an agency anticipates a delay or has technical … Deduction or Payroll Earnings mailbox (depending on the type of transaction) or refer to the Payroll Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1504-timing-deductions-tax-retirement-direct-deposit-and-earnings-entriesOpinion 2000-11
… OFFICERS AND EMPLOYEES -- Removal (of deputy highway superintendent appointed by town board) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (removal of … appointed by town board) TOWN LAW §32(2): A deputy town superintendent of highways, whether appointed pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 99-10
… the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance Contracts (maximum term) -- Term (maximum … useful life" of energy facilities or equipment subject to an energy performance contract, for purposes of Energy Law, §9-103, is the estimated period over which the facilities or …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 93-22
… MONEYS -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys … a forfeiture of bail is not required in order for the Justice Court Fund to refund moneys erroneously reported by a …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 97-15
… assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq .) … assessed for the cost of operating and maintaining street lights …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial management … Background The District regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess … To determine if the Hudson RiverBlack River Regulating Districts District financial management …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesDriver Responsibility Assessment Program
… from violators and that it suspended the licenses, or the privilege to obtain a license, of drivers who did not pay … Department to assess and collect a fee of $250 per year for three years on drivers convicted of alcohol- or … ITS has a procedure in place requiring that any manual changes be noted by the individual making the adjustment, …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programOpinion 2000-8
… CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a not-for-profit corporation providing home health care services to county) -- Medical Services (county … Whether a county health commissioner who partners with a nonforprofit member …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 2002-10
… property) GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may … Municipal Law §119-aa). General Municipal Law §119-dd(3) specifically authorizes the legislative body of a town … Comp No. 78-497, unreported). General Municipal Law §119-dd(4) authorizes the legislative body of a town to, inter …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 2000 - 13
… is a member of a fire company could join a second company and, by so doing, automatically forfeit membership in the … of a volunteer fire company may not join a second company and thereby be deemed to have vacated his or her membership … membership in the original company. September 5, 2000 Tom Guerriere, Chief Nesconset Fire District 1 In 1985 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Members
… Information and resources for new members established members and readytoretire members of the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/membersYaphank Fire District – Claims Processing (2013M-51)
… 31, 2012. Background The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 square miles in the areas of Yaphank, Shirley and Medford. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… distinct and separate from the Town of Bethel, and located in Sullivan County. The Board of Fire Commissioners consists … has not properly developed its annual operating budgets. In three of the last five fiscal years, the District spent … its reserves with approximately $115,000 of fund balance in anticipation of future equipment and repair needs. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… audit was to evaluate the Company’s financial operations for the period January 1, 2010, to January 24, 2013. … and five Trustees. The Company’s expenses totaled $148,073 for the 2011 fiscal year. Key Findings On August 21, 2012, we … cash from the safe. Bar committee members routinely paid for bar-related purchases with undeposited cash generated …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Middle Island Fire District – Budgeting Practices (2013M-93)
… 1, 2011, to November 30, 2012. Background The Middle Island Fire District is located in the Town of Brookhaven in … estimates on reasonable assumptions using historical trends and/or actual expenditures. Review guidance regarding …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Lansing Fire District – Financial Condition (2013M-80)
… District is a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which it is located. The Board … fund balance identified in this report in a manner that benefits District taxpayers. Establish realistic revenue and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… The Golden Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has … fire stations and is building a new fire station that is near completion. The Company’s revenue for the 2011 fiscal … Recommendations Develop contingency financial plans in the event that the sale of the existing firehouses and increased …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… to pay these claims. However, the Board does not see check images in the subsequent month to verify that prior approved … on a monthly basis. Require the Treasurer to provide check images for all District disbursements so it can verify claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… CBA terms and, if necessary, correct discrepancies. 1 A school district public library is established to serve the residents of the school district. …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Tuition Assistance Program – Metropolitan Learning Institute
… Assistance program (TAP) awards and other State financial aid. Background TAP is an entitlement program designed to … institutions. Schools receiving TAP payments certify student eligibility. The Metropolitan Learning Institute … and other fees, the school’s refund policy, etc. The other student’s enrollment agreement was not signed by an SED …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-institute