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Opinion 88-59
… AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice (appointment … Whether the village justice may be paid the salary budgeted for the acting …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 97-17
… 782, leave denied 28 NY2d 483, 320 NYS2d 1025; see also Evans v County of Erie , 214 AD2d 1041, 626 NYS2d 910). …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… properties with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… Determine whether City of Glens Falls (City) employees and elected officials completed annual sexual harassment … Findings SHP Training was not provided to all employees and any elected officials. Of the 30 total individuals we tested (23 selected employees and all seven elected officials), two employees or 9 percent …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Public Equities
… The program has nine program partners who oversee the emerging managers on behalf of the Fund The partners …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equitiesXV.13 Federal Funds – Payments – XV. End of Year
… the State to be reimbursed for payments made from federal funds by the end of the fiscal year, vouchers and journal … the State to be reimbursed for payments made from federal funds by the end of the fiscal year vouchers and journal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsOn-Time Performance
… is on time if it arrives at its destination not more than six minutes after the scheduled arrival time. Train …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceReStacking Occupancy Initiative
… Background One cost-saving initiative recommended by the State’s Savings and Government Efficiency (SAGE) Commission, … established by the Governor in January 2011 to streamline State government, was targeted at decreasing the amount of … and that further savings could be achieved as leases on remaining excess office space expire. Subsequently, the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeConservation Fund – Sources and Uses of Funds
… Department of Environmental Conservation's (Department) fish, wildlife, and marine resources program (Program), which includes activities such as operating fish hatcheries and game farms and managing fish and wildlife populations. The Fund's primary source of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsLaSalle School – Compliance With the Reimbursable Cost Manual
… in ineligible costs for staff conferences. LaSalle's Board of Trustees failed to report less-than-arm's-length business … with RCM requirements pertaining to the documentation of cost allocation methodologies and preparation and maintenance of employee time and attendance sheets. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualOpinion 91-58
… This opinion represents the views of the Office of the State Comptroller at the time … issues discussed in the opinion. REFERENDUM -- Advisory (site plan approval) GENERAL CITY LAW, §30-a: In the absence … Whether a city may conduct an advisory referendum on the question of whether to grant site plan approval and a …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Opinion 91-41
… tax increases, section 81(1)(e) does not provide authority for a petition to require a referendum on that question. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41XVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… Chapter, Section, Law, Page and Line.) Agencies should run the report for their own GLBU by navigating to: SFS > Main Menu > … requiring OSC action that has remained on the report for more than 5 business days, they should contact the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… about the payment or grant (e.g. hospital program, local road and bridge program, etc.) Project Activity is a Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Purpose of Audit The purposes of our audit were to review the Town’s accounting records and … 1, 2012, through May 22, 2013. We expanded the scope of our audit back to January 1, 2010, for our review of … The purposes of our audit were to review the Towns accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Westchester County – Budget Review (B18-6-2)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2018 fiscal year are reasonable. Background Westchester County, adopted a total budget of approximately $2.1 billion … in the proposed budget are reasonable. While the County budgeted $544.5 million in revenue for sales tax …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period … provides fire protection and emergency rescue services to approximately 18,000 residents. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 2012 through September 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected members. The … Raquette Lake Fire District No 3 Internal Controls 2013M379 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379