Search
Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… provided adequate oversight of nonpayroll disbursements and effectively enforced collection of delinquent real … not ensure all disbursements were approved before payment and listed on an approved abstract. Did not ensure all disbursements were supported and for proper purposes. Began to effectively enforce the …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mOversight of Industrial Hemp (2018-S-32)
To determine whether the Department of Agriculture and Markets (Department) is adequately administering the Industrial Hemp Agricultural Research Pilot ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s32.pdfSecurity Longevity/Anniversary Date Calculator
… to the payroll from being on leave. Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. Calculator Instructions : Enter …
https://www.osc.ny.gov/state-agencies/payroll/security-longevity-calculatorOpinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Newspapers Available for Notice Publications
… Provided for compliance with New York State Abandoned Property Law, not for compliance with any other law. Select a county in the map below for a list of newspapers in that area. Any newspaper …
https://www.osc.ny.gov/unclaimed-funds/reporters/newspapers-available-notice-publicationsTown of Burke – Fiscal Oversight (2016M-277)
… the Board’s oversight of selected financial operations for the period January 1, 2015 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 total approximately $866,000. Key Findings The … not audit and approve claims in accordance with Town Law for 20 of the 100 check disbursements that we reviewed. The …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Town of Clifton – Financial Management (2014M-217)
… Purpose of Audit The purpose of our audit was to examine the Town’s … through April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. The Town is governed by an elected five-member Town Board comprising …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217EMC 2025 Letter of Support - Toigo
Letter of support from the Toigo Foundation.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/toigo-letter-of-support.pdfOpinion 2009-2
… TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State … WATER SUPPLY AND DISTRIBUTION -- Town Improvements (need for State Comptroller's permission) TOWN LAW § 209-q (13) … the town must obtain the State Comptroller's permission for the improvement if the total estimated cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt issued for new bus acquisitions. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busState Agencies Bulletin No. 1620
… of overtime that can be included in the final average salary of a Tier 6 member of the New York State and Local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1620-tier-6-pensionable-overtime-earnings-limit-calendar-year-2018-employeesBusiness Partners
… If you are an attorney, hearing officer or court reporter who takes part in a NYSLRS hearing proceeding, or if you are an independent medical examiner, you may be considered a business partner. For additional …
https://www.osc.ny.gov/retirement/business-partnersTown of Milo – Financial Condition (2020M-172)
Determine whether the Town Board (Board) effectively managed the Town of Milo’s (Town) financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/milo-2020-172.pdfTown of Wolcott – Financial Management (2020M-131)
Determine whether the Town Board (Board) effectively managed the Town of Wolcott’s (Town) financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wolcott-2020-131.pdfTown of Boylston – Financial Condition (2021M-69)
Determine whether the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/boylston-2021-69.pdfTown of Locke – Financial Condition (2020M-111)
Determine whether the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/locke-2020-111.pdfSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be … The Benefit This benefit is a pension equal to your salary, reduced by: The amount of the accidental death … due to your death; and Your Social Security benefit. The salary used to calculate this benefit will be at least: The …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitLakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through October 31, 2013. … a five-member Board of Trustees. Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The … policy to solicit competition before awarding contracts for professional services. … Lakeview Public Library Tuition …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Town of Virgil – Justice Court Operations (2015M-77)
… the internal controls over the Court’s financial activity for the period January 1, 2013 through January 27, 2015. … by an elected five-member Town Board, which is responsible for the general oversight of the Town’s financial activities, … the internal controls over the Courts financial activity for the period January 1 2013 through January 27 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through April … District officials did not properly record and account for all of the District’s capital assets. As a result, the … did not have a specific person who was responsible for tracking capital assets and ensuring that capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23