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Collection and Use of the Motor Vehicle Law Enforcement Fee
… Purpose To determine whether the Department of Financial Services … (Division) and the Division of State Police (State Police) have ensured that such revenue was spent appropriately. The … visit grantees to monitor how they are using funds, but do not review documentation supporting payment requests and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeTown of Wright – Financial Operations (2014M-277)
… of Audit The purpose of our audit was to review the Town’s budget planning and financial management for the period January 1, 2013 through June 30, 2014. … … The purpose of our audit was to review the Towns budget planning and financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Springport – Financial Management (2014M-329)
… 31, 2014. Background The Town of Springport is located in Cayuga County and has a population of approximately 2,400. … balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations Ratify and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… The Board has not adopted budget policies and procedures or a long-term financial plan to govern the budgeting process or the appropriate level of fund balance to maintain in each … records of all Town officials and employees who received or disbursed money during the year. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding adopting, … unrealistic budgets and relied on one-time revenues to fund operations. The Board did not approve budget line … through 2014 fiscal years, allowing various budget lines to be overspent. While the Supervisor provided the Board and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of York – Budgeting and Financial Oversight (2014M-181)
… Town officials have not adopted policies and procedures or long-term financial plans to govern the budget process or the appropriate level of fund balance to be maintained in … adopt accurate budgets. The Board has not adopted policies or ensured that Town officials adopted procedures to govern …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. Background The Ethelbert B. Crawford Public Library … total of 137 electronic fund transfers totaling $494,817 out of the Library’s general checking account during our …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Town of Berne – Procurement (2014M-147)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s purchasing practices for the period January 1, 2013 … The Town of Berne is located in Albany County and has a population of approximately 2,800. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Opinion 91-50
… 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-91-50Opinion 91-17
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … the adoption of local laws on or after September 1, 1953, it is our opinion that a local government may not adopt a …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 2003-1
… and at the same time as other town charges (i.e., on an "ad valorem basis"; see, e.g., 1991 Opns St Comp No. 91-10, p … parcels of land" within the extension on the same basis (ad valorem or benefit) as the original district. Subdivision … forth procedures to change the basis of assessment from ad valorem to benefit in certain circumstances. 2 Although …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 95-1
Whether the city is responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the cost
https://www.osc.ny.gov/legal-opinions/opinion-95-1Tax Check-off Funds
… S.5492 (Marcellino) – Establishes uniform requirements for all funds in which tax check-off monies are deposited and … Bill Text Status … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and …
https://www.osc.ny.gov/legislation/tax-check-fundsEmpire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service (Department) for all rebate revenue due under its contract with the … to provide certain amendments to manufacturer agreements. This limited our ability to ensure the Department was …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueOpinion 2005-1
… This opinion represents the views of the Office of the State … STATE CONSTITUTION, ARTICLE VIII, §1: Towns may fix fees for ambulance services, to be paid by persons requesting the … p 137). On the other hand, if the contract were modified so that, in exchange for paying the provider an additional …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 89-46
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility … The qualifications for holding a town office are contained in Public Officers Law, §3 and Town Law, §23. Public Officers … Law, §3 and Town Law, §23, a person must be a U.S. citizen in order to qualify to serve as a member of a town planning …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Dual Employment
… its full-time employees to get approval before accepting a second job. Second jobs may not interfere with the employee's job responsibilities nor represent a conflict of interest. Key Findings Between July 2009 and … including recovery of salary payments, adjustment of pension salary and service, and assisting in any further …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentAdministration of Fellowship Leaves
… least one year upon their return. Six of CUNY's 11 senior college campuses (Brooklyn College, the Graduate Center, Hunter College, John Jay College, Lehman College, and Queens …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesUnified Court System Bulletin No. UCS-343
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented … are affected. Background: Pursuant to the voting results of the COBANC membership meeting held on April 8, 2024, it …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-343-court-officers-benevolent-association-nassau-county-cobancState Agencies Bulletin No. 906
… to the New York State and Yonkers tax withholding tables for 2009. Affected Employees New York State and/or resident … There are no changes to the withholding tables or rates for New York City residents and non-residents of Yonkers. … The new State personal income tax brackets and rates are retroactive to January 1, 2009 per the Budget enacted April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/906-changes-new-york-state-and-yonkers-tax-withholding-tables