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Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… to make PILOT payments. Key Recommendations Ensure that new project agreements contain a recapture clause allowing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… whether the Town Board (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The Board did not use an appropriate process when selling and acquiring …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… through January 4, 2016. Background The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, … CattaraugusLittle Valley Central School District Financial Management 2016M61 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCuba-Rushford Central School District – Financial Management (2015M-125)
… The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County and the Towns of Farmersville, Freedom, Hinsdale, Ischua and Lyndon in Cattaraugus County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… District officials have not performed a cost-per-meal analysis or an analysis of their meals per labor hour (MPLH) that would have … revenues. Key Recommendation Complete a cost-per-meal analysis and explore methods for increasing revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mAccounts Payable Advisory No. 68
… “best and final offer” process, from the list of eligible contractors. An agency must monitor moving services closely …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesOpinion 2002-16
… area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … services in relation to the use of a day labor hiring site by contractors and day laborers who would otherwise … in the downtown area of the village/town. The hiring site was established by the not-for-profit corporation and is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16VI.I Overview – VI. Budgets
… (or KK) at the Statewide Appropriation, Segregation, and Project level of detail. BUDGET PROCESS After appropriations, … for the establishment of appropriation, segregation and project budgets and budget transfer journals allow for the … Federal grants. Each Federal grant will have its own project budget that will ensure that expenditures do not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewThurston Fire District – Financial Activity (2016M-430)
… the State, distinct and separate from the Town of Thurston in Steuben County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Employer Billing
… fiscal year. Your annual invoice is only one piece of the billing process. The resources below can help you understand the entire process. This Billing Dashboard Quick Guide will show employers with the Billing security role how to view billing information for …
https://www.osc.ny.gov/retirement/employers/employer-billingModel Code of Ethics for Local Governments - Frequently Asked Questions
… private employment that violates Section 805-a(1)(c) or (d) of the General Municipal Law. General Municipal Law … In addition, General Municipal Law Section 805-a(1)(d) states: No municipal officer or employee shall…receive, or … claim with regard to his or her spouse’s involvement in an accident with a municipal vehicle. Depending on the …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsOperational Advisory No. 33
… using any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget … to reflect the proper classification and treatment in the Statewide Financial System. Account 55203 will be phased out in SFY 2023-24 and account code 55220 should be used for any …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesOpinion 99-8
… the opinion. FEES - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to minutes of board meetings) PUBLIC MEETINGS - Minutes … the authority for the town to distribute copies of the minutes of the town board meetings to individuals on a …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 91-29
… of tax moneys for an eye care plan, hospital telephone and television charges, and gifts); (procedure to make fire department recipient of … 1005(a)(3)(A), 1009, 1013; L 1955 ch 639: The Volunteer and Exempt Firemen's Benevolent Association of Lakeview may …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 89-21
… -- Obstructions (cutting or removal of trees along town line highway) -- Repairs (repair and maintenance of town line highway) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (maintenance and repair of town line highway, including cutting or removal of trees) HIGHWAY …
https://www.osc.ny.gov/legal-opinions/opinion-89-21CUNY Bulletin No. CU-583
… Purpose To notify agencies of an automatic dues and agency shop fee … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-and