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Forms and Resources – Reporting Elected and Appointed Officials
… Forms and Samples Standard Work Day and Reporting Resolution Form (RS2417-A) Use this form to establish a standard work day for your elected and appointed officials. Form includes instructions. Standard … Elected and Appointed Officials Get forms examples samples and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesCity of Olean – Budget Review (B17-1-3)
… expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… fund balance exceeded the statutory limit for two out of the last three years. District officials adopted … appropriate reserves. Develop more realistic budgets based on prior year’s actual results and anticipated operations and avoid raising more real property taxes than necessary. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191DiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… guilty to petit larceny after a joint investigation by the Office of the State Comptroller and the St. Lawrence County … guilty in Canton Town Court on Wednesday. DiNapoli’s office and a Sheriff’s investigation revealed that the money … “I want to thank the St. Lawrence County Sheriff’s Office and the St. Lawrence County District Attorney’s Office …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesOpinion 95-22
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see 1992 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… on its own motion, and must, upon the filing of a proper petition, initiate a proceeding to consolidate two or more … or whether such a proceeding may be initiated only upon petition. Town Law, §206 authorizes towns to consolidate two … 20 days after the date of filing with the town clerk of a petition ... shall , adopt a resolution calling a public …
https://www.osc.ny.gov/legal-opinions/opinion-95-21DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, largely influenced by …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… November 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is governed by an elected Board of Trustees comprising a … does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Statewide Local Sales Tax Collections Up More Than 21 Percent
… Local government sales tax collections in July increased by 21.2% over the same month in 2020, marking the fourth consecutive month that collections exceeded 2020 … Local government sales tax collections in July increased by 212 over the same month in 2020 marking the …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… with assistance from New York State Comptroller's Office, arrested Amy D. Olmstead after a long investigation," Chief …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsTown of White Creek – Board Oversight of Financial Activities (2013M-64)
Town of White Creek Board Oversight of Financial Activities 2013M64
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… audit was to review the processes and procedures for the Town Supervisor and Town Clerk’s financial operations for the period January 1, … Town of Hanover Town Supervisor and Town Clerk Operations 2013M40 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Florida – Town Clerk Operations (2012M-215)
… was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background … there may have been transactions that were not accounted for and additional moneys missing. We were unable to … instead of the days when the collections were batched for deposit. Record deposits made in the accounting records …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This statement illustrates the "net assets" format; the "balance …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Electronic Fund Transfer Instructions
… If you are unfamiliar with making electronic payments, contact your bank for guidance with the transaction. Bank JP … Account Name SNY BUREAU OF ABANDONED PROPERTY Routing Number 021000021 Account Number 573801479 Account Type … payment types are FINAL, ADDTL, AUDIT, ESTIM, INTPEN or TEST. FINAL represents a single payment for a final report. …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Local governments in New York levied a total of $36.6 billion … taxes compare to other municipalities and whether their local officials are holding the line on tax increases," … for the last few years." DiNapoli’s report examined local municipalities statewide, excluding New York City. …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesOversight of Procurements and Loan Programs
… (DANC) provided adequate oversight of its procurements and loan programs in accordance with the Public Authorities Law … In addition, DANC administers several State-funded loan programs that promote job creation and affordable … provided appropriate oversight for procurements and the loan programs, having established policies and procedures and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsSelected Aspects of the Motor Carrier Safety Assistance Program
… to have violations serious enough to warrant their removal from service are making appropriate, timely repairs or … identify violations, carriers typically receive a traffic citation. However, inspections sometimes uncover … Instead, violators in these instances typically received a traffic citation. Key Recommendations Actively monitor …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programCompliance With Executive Order 95 (Open Data) (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order … by the Executive). EO 95 implementation was phased in beginning in March 2013, with covered entities required to be in full … of implementation of the two recommendations included in our initial audit report Compliance With Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data)
… To determine whether the Department of State (Department) is complying with Executive Order 95 (EO 95), including … (ITS) under EO 95, and whether data posted under EO 95 is reliable and easily usable. The audit covered the period … publishable State data that it maintains. Therefore, there is limited assurance the Department provided a complete …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0