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Town of Jefferson – Selected Financial Operations (2014M-332)
… Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 Census of 1,410. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through March 21, 2014. … approximately $2.1 million. Key Findings The Clerk and a bookkeeper perform virtually all of the Supervisor’s … that his accounting records are accurately maintained in a timely manner. The Board should ensure that the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Murray – Capital Projects (2014M-086)
… 2014. Background The Town of Murray is located in Orleans County, had a population of approximately 4,988 as of the 2010 Census and is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Milford – Justice Court Operations (2014M-279)
… open because they had not been properly reported to the State Department of Motor Vehicles (DMV). The Justices did … Board did not always complete an audit of each Justice’s records in a timely manner. Key Recommendations Periodically … Perform a thorough and timely audit of the Justices’ records annually. … The purpose of our audit was to review …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Schroeppel – Cash Disbursements (2014M-296)
… reconciliations. Payrolls were not effectively reviewed or certified by any Town official. The Board did not audit, or contract with an independent public accountant to audit, … payroll process. Annually audit the Comptroller’s records or have an independent public accountant do so. … The purpose …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Saugerties – Justice Court Operations (2015M-47)
… in Ulster County and has a population of approximately 19,500. The Town, which is governed by an elected five-member … bail activity reports represent a complete and up-to-date list of bail moneys. Ensure that all funds are properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Opinion 95-29
… DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The governing … all the property and facilities of the water district to a public authority and dissolve the district. Moneys received …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 96-10
… unexpended balance of a capital reserve fund established for the acquisition of new equipment into the general fund. … or specific item or items, of equipment. A resolution for the establishment of a capital reserve fund to finance … use of the unexpended balance of a capital reserve fund for the acquisition of equipment, subdivision 8 of section …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 91-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those …
https://www.osc.ny.gov/legal-opinions/opinion-91-4MTA-NYC Transit Medical Assessment Centers
… Purpose To determine whether the MTA-NYC Transit Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in an economical manner. The audit covered the period June … Formally review the varying depot policies pertaining to time and attendance related to employees’ MAC visits. As …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersOpinion 89-54
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … sewer and/or water improvement district. [Emphasis added] It is clear, from the above-quoted provision, that, with the … charge upon the area of the town outside of any villages, it is our opinion that the town board may establish a capital …
https://www.osc.ny.gov/legal-opinions/opinion-89-54State Agencies Bulletin No. 963
… biweekly stipend. If the employee had a salary change in calendar year 2009, the new biweekly wage amount will be … employee's salary upon return to State service. Refer to Payroll Bulletin No. 276 for information regarding procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/963-extension-military-and-training-leave-benefits-and-stipendsThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Impaired Brain Injured Children, Inc. were valid and consistent with contract terms and were properly allocated among the various programs funded by New York City, New York State, and other sources. The audit primarily addressed the three …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedState Agencies Bulletin No. 421
… employment or official station is in the five boroughs of NYC, (Bronx, Kings, NY City, Queens and Richmond), or in … The agency must submit a Data Change Request/Correct History asking OSC to delete the LOM code and to change the … the necessary information and submit a Data Change Correct History asking OSC to delete the LOM earnings code. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payState Agencies Bulletin No. 415
… Pay Page, provides a means to deduct a fixed amount of money from an employee’s paycheck on a biweekly basis. The … Code OVP and the change to the process of recovering money from inactive employees. Path Compensate … that are not equal will automatically be taken from any money that is paid to an inactive employee for any reason. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesEmployer's Guide
… Helpful tip: You can find all the NYSLRS information you need to get your work …
https://www.osc.ny.gov/retirement/employers/employers-guideOpinion 2000-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … from voting on salaries of relatives) GENERAL MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 et seq.) that prohibits a town board member from …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 2007-5
… COUNTIES -- Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- … GENERAL MUNICIPAL LAW § 6-c: With limited exceptions, a resolution of the governing board of a county for the … Ops St Comp No. 80-551), those are the only circumstances when a resolution by a county for the issuance of obligations …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5