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Town of Minerva – Payroll and Cash Receipts (2015M-342)
… through April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of approximately 810. The District is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Opinion 88-7
… provisions, File No. 3046 concluded that: ". . . there is grave doubt that the current debt service of $7,000 (for … can be used for current purposes on the basis that it is an unexpended balance of an appropriation." We note that 4 … of paying debt service on the bonds. Further, there is nothing in section 165.00 which restricts the use of such …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… expenses and follow set guidelines for reimbursement, you can cut costs and mitigate the risk of fraud. Understand the … approvals for conferences Purchasing alcoholic beverages with taxpayer dollars Paying for travel for non-employees, … to adequately audit travel reimbursement claims. Maintain a Travel Policy Your governing board should officially adopt …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesCity of Troy – Budget Review (B5-15-22)
… of real property, franchise fees, sales tax and advanced life support charges which may not be realized. … of real property, franchise fees, sales tax and advanced life support charges and make modifications as necessary. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Opinion 2010-1
… LAW § 7-730 (4): If a village purchases a parcel of property, a portion of which is to be used for village … that the village is considering the purchase of real property for use as a village office. Two parcels, one that … the dedication of park land constitutes an unauthorized "tax" or an "illegal taking." …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… LAW § 7-730 (4): If a village purchases a parcel of property, a portion of which is to be used for village … that the village is considering the purchase of real property for use as a village office. Two parcels, one that … the dedication of park land constitutes an unauthorized "tax" or an "illegal taking." …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… State and a municipality, public authority, or other third party. Generally, repayment agreements provide for the … State and a municipality public authority or other third party …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsCity of Yonkers – Budget Review (B17-6-10)
… fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to … The Yonkers Public School District’s budget request is $589.4 million for appropriations; however, the City’s … overtime could be underestimated, and Social Security tax is underestimated. The City’s proposed budget does not …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… Part B Premium State share of expense for NYS retiree Med B premium reimbursement. 60059 Sick Leave for Retiree … Care State's contribution to the vision care plan. 60100 Workers’ Comp Insurance Premium Group disability insurance program for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesState Comptroller DiNapoli Releases Audits
… the effectiveness of their oversight. As a result, there is considerable risk that material information concerning … Continuity of Operations Planning (2017-S-33) The division is responsible for coordinating emergency management planning … of Operations Plans (COOPs), which each state agency is required to have in place for each of its facilities, and …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsCity of Troy – Budget Review (B5-14-23)
… for contingencies. City officials should identify reliable funding sources for capital expenditures and include …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Sag Harbor Union Free School District – Child Care Program (2016M-211)
… The Director did not maintain a separate record for each family to document if the full or reduced Program rates … to be maintained. Maintain detailed records for each family, including a completed registration form for each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Examination of Superstorm Sandy Expenses
… response to the Sandy disaster, DHSES paid $1.17 million for 1,000 portable Pelican LED lights, 1,000 portable … this equipment to additional locations (e.g., firehouses) for other Sandy relief efforts. Key Findings We found DHSES … it received all the lights, heaters and generators it paid for or to adequately support the distribution of that …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November 15, 2012. … Supervisor. The Town reported expenditures of $244,200 for the general fund, $850,027 for the highway fund and $10,624 for the water fund for …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85XIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… Standard Activities) and Supplemental Data. Project Type is a way to identify groups of similar projects for … by Automated FBIC FGRAR Federal Grants ARRA ARRA funding is defined at the grant level – met through a Grant Attribute … Federal Grants Interest Interest associated to a project is captured through the GL Account MATCH Federal Grant Match …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlVillage of Monticello – Budget Review (B4-14-15)
Village of Monticello Budget Review B41415
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… The City has had a pattern of structural budget deficits, meaning recurring revenues were not sufficient to fund …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation and … Plaza, a Mitchell-Lama rental development in Brooklyn, is owned by Linden Plaza Housing Company, Inc. and managed by … which would be phased in over a three-year period, is reportedly needed due to increases in payroll costs and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentState Agencies Bulletin No. 1880
… Purpose The purpose of this bulletin is to inform agencies of OSC’s annual record update process … 2021 and will remain at $19,500. An additional deferment is available to employees age 50 and over. These employees … limit of $26,000 in 2021. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1880-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaVillage of Ellicottville – Procurement (2016M-426)
… October 28, 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a population of approximately 375. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426