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Opinion 99-12
… in the opinion. SEWER DISTRICTS -- Consolidation (spreading costs of debt over entire district in connection … 206 or 209-e, the town board must determine whether it is in the public interest to assess all expenses of the … against the entire area of the district as extended, is subject to permissive referendum (Town Law, §206-a[4]). In …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal … oversight. Employees did not always use the time clock to clock in and the Superintendent was unable to provide examiners with records documenting employees had …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… operations. Budgeted appropriations for the 2014 fiscal year total approximately $7.1 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $166,000 for the 2013 fiscal year. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsExamination of Penalties and Interest Payments
… in the Law for such payments. The WCB may impose a penalty on insurance carriers for reported late payments, and the Law requires insurance carriers to pay interest on late payment amounts. Key Findings NYSIF processes the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsTown of Champion – Information Technology (2014M-130)
… The Board has not established a formal disaster recovery plan. Key Recommendations Restrict administrator … the breach notification policy. Develop a formal disaster recovery plan identifying potential risks and detailing the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Asylum Seeker Spending Report
… Data are available for download below. State Spending The 2025-26 Enacted Budget Financial Plan indicates the State … (FY) 2023, $3.75 billion in FY 2024, $3.02 billion in FY 2025 and $947.4 million in FY 2026. However, FY 2026 expenses … Note: New York City fiscal year is from July 1 to June 30. * FY 2026 expenses have not yet been finalized. …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportDepartment of Taxation and Finance: Personal Income Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and … The objective of our examination was to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxTown of Walton – Incompatible Duties (2016M-309)
… The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and internal controls over the … The purpose of our audit was to review the Supervisors appointment of a bookkeeper and internal controls over the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… The Town of Poland is located in Chautauqua County and has a population of approximately 2,400. The Town is … Town Board, which comprises four elected council members and an elected Town Supervisor. The Town’s budgeted … its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From January 2012 through …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386XIX.4 Suballocations – XIX. Project Costing (PCIP)
… suballocated project work is for the same project, per the definition of a project, then there is no need for a new … project work is for the same project activities, per the definition of an activity, and the funding source does not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsHazard Mitigation and Coordination
… for natural hazard mitigation, evacuation, and continuity of operations. The audit covered the period from January 2018 … ago, on October 29, 2012, and in its wake left hundreds of thousands of New Yorkers without power, damaged critical public and … for natural hazard mitigation evacuation and continuity of operations …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationTown of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… the Town’s internal controls over the claims process for the period of January 1, 2012 through December 31, 2013. … 2,900 residents. The Town’s budgeted appropriations for 2013 totaled approximately $1.5 million. Key Finding … review the Towns internal controls over the claims process for the period of January 1 2012 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89CUNY Bulletin No. CU-772
… Purpose: The purpose of this bulletin is to inform CUNY agencies of the salary step implementation for the … accordance with the Letter of Agreement executed between CUNY and DC37, CUNY agreed to establish a new salary step plan for employees … The purpose of this bulletin is to inform CUNY agencies of the salary step implementation for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-772-cuny-dc37-custodial-supervisor-step-implementationTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a population … Town’s 2014 budgeted appropriations for all funds total $540,615. Key Findings The Board did not adopt structurally … audit any claims from the general fund, water district and street lighting fund. The Board did not adopt detailed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307State Agencies Bulletin No. 1384
… COA conversion and the impact to the current queries used for accounting data. Affected Employees The accounting, reporting and payroll distribution data for all employees paid through PayServ will be affected … be able to compare data across PayServ and SFS, allowing for easier reconciliation of payroll charges. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financialSUNY Bulletin No. SU-290
… inform agencies of the new deduction code for a political action fund to be offered to employees represented by … process deduction transactions using the new Political Action Fund (CWA-COPE PCC) deduction code 488. The vendor … inform agencies of the new deduction code for a political action fund to be offered to employees represented by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-290-new-deduction-code-cwa-political-action-fund-cwa-cope-pccC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Company’s financial operations for the period October … The purpose of our audit was to evaluate the internal controls of the Companys financial operations for the period October 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Opinion 96-16
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (use of … district for the construction of a new town hall. This is in response to your letter concerning the proposed sale to a … approved, the moneys received from the sale must be placed in a reserve fund to amortize any outstanding obligations …
https://www.osc.ny.gov/legal-opinions/opinion-96-16SUNY Bulletin No. SU-353
… date of the payment and the action resulted in an overpayment of earnings, the automatic negative retroactive … Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-353-2023-retroactive-salary-increases-and-2023-retroactive