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Border City Fire District – Board Oversight (2024M-137)
… he inappropriately deposited and withdrew District money. In addition, the Board did not ensure all goods and services were procured in compliance with New York State General Municipal Law (GML), District policies or in the best interest of taxpayers. The Board also did not: …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Village of Atlantic Beach - Cash Disbursement (2018M-253)
Determine whether Village officials ensured that cash disbursements were properly supported audited and for valid purposes
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Planning Resources
… Local Sales Tax Data, Reports and Resources Multiyear Capital Planning Local Government Management Guides Multiyear Capital Planning [pdf] Capital Assets [pdf] On Demand Webinars Multiyear Capital … Find Budgeting Multiyear Financial Planning and Capital Planning resources below …
https://www.osc.ny.gov/local-government/resources/planning-resourcesPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s … Schroeppel, Oswego County. The District, which contracts to provide fire protection services to the Town, is governed by a five-member Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… ambiguity as to whether the District intended to consider products that were reasonably equivalent. District officials … cash receipts. Segregate the Treasurer’s duties or, when this is not feasible, implement effective oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9LaGrange Fire District – Board Oversight (2014M-127)
… The District, which is governed by an elected five-member Board of Fire Commissioners, serves approximately 15,700 … Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish appropriate internal controls over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Willsboro Fire District – Financial Controls (2014M-156)
… from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … fiscal year totaled $239,340. Key Findings The Treasurer does not maintain running cash balances in the check book registers, maintain accounting records with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Unified Court System Bulletin No. UCS-251
To inform agencies of OSCs automatic processing of the Adjustment to Basic Annual Salary reflective of the October 2014 April 2015 April 2016 and April 2017
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsOpinion 90-3
… a county. Title 1 of Article 8 (Real Property Tax Law, §800 et seq .) requires the full valuations to be determined … of "taxable real property" (see Real Property Tax Law, §§800, 802, 804[1]). Title 2 of Article 8 (Real Property Tax …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 99-5
… Brind, Counsel, State Education Department, in support of Senate Bill No. 1500; emphasis added). Thus, it appears that …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 92-54
… will not be directly affected by the bank's dealings with the town; and that the individual's duties at the bank … You have also advised us that there are several other banks located in the town that can be designated a depository … be prohibited by section 801, if at least two other banks are unwilling or unable to purchase the notes at the …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Unified Court System Bulletin No. UCS-335
… SA Communications Workers of America SD Assoc of Supreme Court Reporters within the City of New York SG … York State Court Officers Association SR New York State Supreme Court Officers Association SY New York State Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-335-april-2024-state-new-york-unified-court-system-ucs-salaryCUNY Bulletin No. CU-599
… 6/22/12, City Laborers were not eligible for Paid Holidays and were paid double time for designated holidays only. Retroactively, effective January 1, 2017, this title is now eligible for eleven (11) paid Holidays per the Consent Determination and Carmelo Batista …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-599-cuny-retroactive-rate-increases-city-laborerOpinion 2000-11
… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Selected Management and Operations Practices
… 469 of the Laws of 1989 requires the State Comptroller to conduct an audit of NYPA’s management practices at least … New York program according to statute, accurately reported job creation goals and other program metrics, and phased out … To determine whether NYPA managed the ReCharge New York …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesCUNY Bulletin No. CU-547
… Purpose To notify agencies that newly established FICA tax deficiency … CUNY (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected … as FICA Exempt earnings which have since been determined to be FICA taxable. Rarely, an employee may have simultaneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareOpinion 91-26
… with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), 801, 806: A member of a public library board of trustees … to perform services in connection with the construction phase of the project once voter approval of the project was … 802 is applicable. Under General Municipal Law, §800(3), a municipal officer or employee has an interest in any …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 94 - 23
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located … pursuant to Town Law, §170(1), the town board of the town in which the extension is to be located may proceed on its …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 88-56
… interest in contracts between the firm and the district. Article 18 of the General Municipal Law (§§800, et seq .) … Law, §801), and none of the exceptions contained in Article 18 are applicable (see General Municipal Law, §802). … who willfully or knowingly violates the provisions of Article 18 may be guilty of a misdemeanor (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-56