Search
State Agencies Bulletin No. 1298
… to the continuing need for New York State employees in the National Guard and Reserves to be activated federally or by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1298-extension-military-and-training-leave-benefits-and-stipendsState Comptroller DiNapoli Releases State Audits
… either the homeowner or property was not eligible for the STAR property tax exemption; and 2,052 payments totaling …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1575
… Wages, the earnings codes classified as Supplemental Wages and the methods for withholding income taxes from Supplemental Wages Affected Employees All … Wages the earnings codes classified as Supplemental Wages and the methods for withholding income taxes from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesState Agencies Bulletin No. 1232
… Purpose To explain the extension of Military and Training Leave Benefits and Stipends and … the Military Leave Benefits through 12/31/13 in response to the continuing need for New York State employees in the … To explain the extension of Military and Training Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1232-extension-military-and-training-leave-benefits-and-stipendsOpinion 99-13
… is unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE … has a rational basis for such distinctions. A higher town building permit fee for seasonal, unheated structures would … of structure. You ask whether a town may impose a higher building permit fee for structures that would have no heat …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 97-2
… eligible to purchase Part B Medicare insurance, there is no change in the plan's premium equivalent rate for that … who become eligible to purchase Part B Medicare insurance is taken into consideration when premium equivalent rates are … insurance, in several prior opinions we concluded that where a public corporation pays all or a portion of the cost …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 97-16
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … 3 of section 722 authorizes a county to provide for representation by counsel furnished pursuant to a plan of a …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 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-97-15Selected Travel Expenses
… Authority (MTA) - Long Island Rail Road’s (LIRR) expenses for travel and entertainment were appropriate and documented for MTA business purposes. The audit covers from January 4, … Long Island. The MTA issues policies, procedures and rules for its staff to follow. The MTA created the All-Agency …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesOpinion 2001-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless … Whether a volunteer fire department may use foreign fire insurance tax monies to buy a computer a fax machine and a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Members
… Information and resources for new members established members and readytoretire members of the New York State and Local Retirement System …
https://www.osc.ny.gov/retirement/membersTown of Pamelia – Financial Management (2015M-276)
… reported to the Board. Key Recommendations Adopt budgets with realistic estimates for revenues and fund balance …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Town of Waterford – Claims Auditing (2016M-154)
… of our audit was to review the claims audit process for the period January 1, 2015 through January 31, 2016. … by a five-member Town Board. Budgeted appropriations for 2016 total approximately $8.1 million. Key Finding The … the claims are supported by adequate documentation and are for legitimate Town purposes. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Town of Union – Financial Condition (2016M-192)
… accurate meters have to pay higher rates for water to help subsidize residents with meters that only register half of … too low to allow the fund to break even, which results in taxpayer inequity, as the water fund is subsidized by the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Yaphank 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)
… audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background … The District’s general fund budget totaled $234,950 for the 2013 fiscal year. Key Findings The Board has not … our audit was to examine the Districts budgeting practices for the period January 1 2012 to April 23 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. … the Company’s revenues ranged from approximately $77,000 to $99,000 each year and its disbursements totaled $551,402. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Middle Island Fire District – Budgeting Practices (2013M-93)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the … The purpose of our audit was to examine the Districts budgeting practices for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Golden 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)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background The … The purpose of our audit was to examine internal controls over financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operations