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Village of Munnsville – Financial Operations (2012M-239)
… 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a population of approximately 470 residents. The Village is … by an elected Board of Trustees (Board) comprising a Mayor and four Trustees. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Cassadaga Valley Central School District – Financial Condition (2013M-249)
… of fund balance that the Board appropriated as a funding source in the general fund budgets for the same five-year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Opinion 88-6
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of municipality to contribute to "defined contribution pension plan") CIVIL SERVICE LAW, §§200 et seq … law or collective bargaining, contribute to a "defined contribution pension plan" under which the municipality's …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Public Safety Overtime
… with other earnings as you normally would in Retirement Online . In the future, as local employers move to enhanced … overtime policy and/or collective bargaining agreement and payroll documents associated with the special duty …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeVillage of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s … financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is … during our previous audit; this is partially attributed to the budgets adopted by the Board. These budgets featured …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the … March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and … County and the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityOpinion 91-52
… -- Competitive Bidding (pre-emption by General Municipal Law, §103) -- Pre-emption (preference to bidder employing … of bidder as distinguished from debarment) CONSTITUTIONAL LAW -- Equal Protection (preference to bidder employing … percentage of local residents) GENERAL MUNICIPAL LAW, §103; MUNICIPAL HOME RULE LAW, §§10, 33; STATE …
https://www.osc.ny.gov/legal-opinions/opinion-91-52State Agencies Bulletin No. 960
… significant changes impacting Tier 5 members include, but are not limited to: Employee contributions of 3% of pay for … with an exception for State correction officers which are limited to 30 years of service. Employee contributions of … paid under any law or policy under which employees are paid at a rate greater than their standard rate for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemNew York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… New York City projects a surplus of more than $2.7 billion for fiscal year (FY) 2020, up from $550 million in November 2019, which it plans to transfer to FY 2021 to … released today by State Comptroller Thomas P. DiNapoli. “New York City’s economy has been strong in recent years, …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearJustice Court Fund: Invoice Billing Program
… courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits his or her monthly … justices in the municipality, we will send an invoice and billing statement to the CFO for the amount due the State …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… examine the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through … related to collecting cash receipts at the circulation desk, the procedures were insufficient. Procedures did not … and remitting cash receipts received at the circulation desk. Ensure that on a daily basis two employees count the …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167State Agencies Bulletin No. 2029
… M/C employees. The new overtime rate shall apply to all overtime earned during shifts that begin at or after … in the employee’s taxable gross, and are subject to all employment and income taxes. Income taxes will be … be included in the employee’s taxable gross subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2029-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleState Agencies Bulletin No. 1900
… Foreign Tax Identifying Number Not applicable. Box 13j: LOB code This box should be populated with code “02” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingOpinion 95-14
… however, does not preclude a company from paying all or a portion of the tax to the fire department of which …
https://www.osc.ny.gov/legal-opinions/opinion-95-14VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… anticipate future repayment from the recipient or future reimbursement from third-party sources. Loans are made to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesStafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… by the Department. Approve all bills prior to payment. Engage an independent public accountant to conduct an audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over the District’s financial activities for the period January 1, 2012 through September 30, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial … Office of State Comptroller. The Board does authorize each claim for payment and indicates their approval by affixing … the claims, and the Board minutes indicate the approval to pay these claims. The Board contracts with an independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25