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Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… water and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings totaling … specify all charges and ensure they conform to applicable State law. Ensure procedures are in place to verify residents …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Westfield, Town of – Financial Management (2013M-389)
… taxes in those funds are reduced to zero, in accordance with statute. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Contract Advisory No. 33
… registration must be provided with the contract documents in the Electronic Document Submission System (EDSS) or … here for guidance on uploading contract documentation in EDSS. References: Documentation Order Guide for …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryOpinion 88-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … -- Compensation (authority to increase during term) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 97-17
… city and county public library) GENERAL MUNICIPAL LAW, §§800(4), (5), 810(1), (3), 811(1); LAWS Of 1953, CHAPTER 768 … State officers. Article 18 of the General Municipal Law (§800 et seq .), as amended by chapter 813 of the Laws of 1987, … or other agency thereof ... "(General Municipal Law, §800[5]; emphasis supplied). The phrase "local officer or …
https://www.osc.ny.gov/legal-opinions/opinion-97-17CUNY Bulletin No. CU-570
… of the elimination of TDA deduction codes 417 (Halliday) and 419 (Metlife). Affected Employees Employees who currently … CUNY Board of Trustees Resolution dated November 23, 2015 and January 25, 2016: The CUNY Board of Trustees approved … the sole investment provider. Metlife (deduction code 419) and Halliday (deduction code 417) will be eliminated. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-570-modification-cuny-tax-deferred-annuity-plan-tdaTravel Advisory No. 7
… Subject: Updated IRS Mileage Rates Guidance: The Internal Revenue Service issued new standard mileage rates for 2018. The standard rate for personal … to Financial Operations Chapter XIII, Section 4.C -Travel Mileage Rates Chapter XIII, Section 8.A -Moving Mileage Rates …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesOpinion 2003-6
… is in reply to your inquiry concerning taxes levied to support the operation a police department in a town that … its own police department. You ask whether town taxes to support the town police department are to be levied only … police department are not subject to town taxation to support the town police department. Former Governor …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… asset in its intended location and condition for use (i.e., freight and transportation charges, site preparation … policies Cost of real estate surveys Cost of an option when it is exercised Special paving assessments Cost of … The costs of normal repairs and maintenance that do not add to the value or extend the lives of assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsAccount Authorization Form
… Account Authorization Form (link opens in new window) Note: this form has been posted in Adobe Acrobat PDF format and may be … After filling out the form have your Account Authorization Form notarized and …
https://www.osc.ny.gov/online-services/account-authorization-formOpinion 91-58
… approval and whether a proposed facility is consistent with the local waterfront revitalization program. You ask … approval and a favorable determination as to consistency with the local waterfront revitalization program for a … approval and a favorable determination as to consistency with the local waterfront revitalization program for a …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Opinion 91-41
… tax increases, section 81(1)(e) does not provide authority for a petition to require a referendum on that question. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41LaSalle School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the LaSalle School (LaSalle) on its Consolidated Fiscal … Education Law, providers such as LaSalle are reimbursed by local school districts based on tuition rates established by SED. SED determines the tuition rates based on expense and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualReStacking Occupancy Initiative
… Background One cost-saving initiative recommended by the State’s Savings and Government Efficiency (SAGE) Commission, … established by the Governor in January 2011 to streamline State government, was targeted at decreasing the amount of … and that further savings could be achieved as leases on remaining excess office space expire. Subsequently, the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeConservation Fund – Sources and Uses of Funds
… Purpose To determine whether Conservation Fund (Fund) revenues are accounted for properly and whether expenditures made from the Fund are consistent with applicable State law and … To determine whether Conservation Fund Fund revenues are accounted for properly and whether …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Project is group of activities that has a start and end date or covers a period of time (e.g., grant period) … Project is group of activities that has a start and end date or covers a period of time eg grant period designed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… and were funded primarily with real property taxes and State aid. Two Town justices have jurisdiction over certain … did not file its 2011 or 2012 AUD with the Office of the State Comptroller, and it did not request a 30-day extension … Recommendations Submit accurate AUDs to the Office of the State Comptroller in a timely manner and ensure that the AUDs …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221XVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… dates have been updated based upon the recently enacted State budget, it is critical that agencies thoroughly review … are NOT erroneously lapsed . Appropriations appearing on the NYKK0004 which should NOT be lapsed should be immediately reported to your Bureau of State Accounting Operations (BSAO) - Budgets and Spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsApalachin Fire District – Oversight of Financial Operations (2013M-25)
… Apalachin Fire District is a district corporation of the State, distinct and separate from the Town of Apalachin and … the required annual financial report with the Office of State Comptroller. The Board does authorize each claim for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Westchester County – Budget Review (B18-6-2)
… budget for the 2018 fiscal year are reasonable. Background Westchester County, adopted a total budget of approximately … Westchester County Budget Review B1862 …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2