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Utica City School District – Financial Condition (2013M-341)
… City of Utica in Oneida County. The District is governed by the Board of Education, which consists of seven elected … in the budgets from 2010-11 through 2011-12. As a result, by the end of 2011-12, the District’s unexpended surplus funds had declined to a deficit of $1,157,820. By the end of 2012-13, the District was able to increase the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Lackawanna City School District – Financial Condition (2014M-119)
… in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises seven elected … District officials consistently overestimated expenditures by an average of $3.1 million, totaling over $12.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hicksville Water District – Competitive Quotations (2013M-233)
… quotations. While the District’s policy requires that a copy of the written quotes be attached to the payment voucher …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if Trustees were effectively … The Dongan Patent established the Board of Trustees of the Freeholders and Commonalty of the Town of Southampton … Town of Southampton Board of Trustees of the Freeholders and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mTown of Forestport – Financial Management (2013M-184)
… to December 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The Town Board is composed of four elected council members and an elected …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Purpose of Audit The purpose of our audit was to review selected Village financial … 1, 2012 through November 30, 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in … Village of Mastic Beach Treasurers Office and Credit Cards 2014M150 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board authorized … by the Board if it intends to permit such disbursements. Sign all checks that are disbursed by the Library. Revise the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Newark School District Public Library – Board Oversight (2014M-54)
… deposited in types of investments which are not allowed by law, putting Library resources at a greater risk for loss. … and IT. The Board allowed the payroll vendor contracted by the Library to disburse payroll by accessing the Library’s bank account and withdrawing …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… controls over selected Authority financial operations for the period January 1, 2011, to November 30, 2012. … 428 of the Public Housing Law to provide low-rent housing for qualified individuals in accordance with relevant … Director audits the claims, including payments made for the reimbursement of his own travel costs. Our review of …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsRoosevelt Fire District – Length of Service Award Program (2025M-40)
… Board did not ensure that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual audit. During the audit period, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Willsboro Fire Department – Financial Operations (2014M-206)
… 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and … monthly financial reports at monthly meetings as required by the Department’s bylaws. Department officials did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Opinion 95-20
… to commence a proceeding for an accounting (subd. 4, para [a]). The fee schedule for each type of petition is set …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 93-1
… we cited the Court of Appeals case of People ex rel Church v Hopkins , 55 NY 74, which involved a clerk who … of Insurance. The pertinent statute in People ex rel Church , supra , contained provisions similar to County … absence or inability of his principal" (L 1859, ch 366, §2). On the issue of whether the deputy was entitled to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… before applying for a taxable loan from NYSLRS. To Apply Online: Retirement Online is the fastest, most convenient way to apply for a … loan features. By Mail: Print a loan application from our Forms page and mail your completed and notarized application …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsWhat is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … However, the biggest contributor to your pension plan is the New York State Common Retirement Fund . Over the past … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… The recent labor agreement between New York City and the United … But the city still faces challenges, including reaching labor agreements with the other municipal unions, obtaining … 2019 through 2021 could be larger because the cost of new labor agreements will be higher in those years, the city has …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsDivision of Housing and Community Renewal Bulletin No. DH-115
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2021 DC 37 Rent Regulation Services Unit … Division of Housing and Community Renewal Bulletin No DH115 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-115-october-2021-district-council-37-dc-37-rent-regulationOpinion 92-53
… total county sales tax receipts returned to the county by New York State and that the remaining 40% will be allocated … approval, pursuant to Tax Law, §1262(c), of the new distribution formula which is outlined in county's … State Comptroller's approval is required of the county's new distribution formula, we note that section 1262(c) …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 99-1
… 218(e), 219(f): (1) The assets of a service award program for volunteer firefighters must be held in trust. (2) A … You ask whether the assets of a service award program for volunteer firefighters must be held in trust. You also … right to a service award. Service award programs for volunteer firefighters are established pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… company, citizens must receive the highest quality of service for the lowest possible cost. To determine if your … system of collection to use, should also consult with its legal counsel, as appropriate. Examine municipal garbage … agreement pursuant to article 5-G of the General Municipal Law. This can include sharing equipment, facilities or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-options