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Opinion 97-13
… GENERAL MUNICIPAL LAW, §217(c)(i): A volunteer firefighter serving a disciplinary suspension may not earn points for … training unless the training is approved by the chief or board of fire commissioners. You ask whether a volunteer … rules and regulations or by-laws, a volunteer firefighter serving such a disciplinary suspension is prohibited from …
https://www.osc.ny.gov/legal-opinions/opinion-97-13School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6City of Lackawanna – Garbage Collection Fees (2021M-206)
… issue bills for four of those seven properties totaling $889. While the financial impact appears immaterial, not …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Village of Quogue – Justice Court (2015M-18)
… $315,781 in fines, fees and surcharges and $55,235 in bail deposits during the audit period. Key Findings The Court had bail money totaling $35,955 on deposit, of which only $8,550 … analyses. Key Recommendations Identify any held bail money not related to active cases and disburse it to the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Nonexchange Transactions (GASB Codification Section N50 – Nonexchange Transactions) GASB Statement No. 65 – Items Previously Reported as Assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsTown of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial … 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The … revenues. As a result, at the end of 2012, fund balance in the general fund had increased to $741,000 or 67 percent …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184State Agencies Bulletin No. 1630
… 16 consecutive hours by certain direct care employees in the Office for People with Developmental Disabilities (OPWDD) … Office Of Mental Health (OMH) Affected Employees Employees in OPWDD and OMH who are in CSEA bargaining unit 04, are in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceAlbany City School District – Separation Payments and Information Technology (2012M-251)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Albany City School District is located in the City of Albany, Albany County. The District is … payments and those controls are operating effectively. In 2010, District officials developed a disaster recovery …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationNichols Joint Fire District – Procurement (2025M-103)
… with statutory requirements set forth in New York State General Municipal Law (GML), the District’s procurement … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Newstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy of … Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92City of Lockport – Fiscal Stress (2013M-330)
City of Lockport Fiscal Stress 2013M330
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… Purpose of Audit The purpose of our audit was to review the Village’s … 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and has a population … balance and significant unplanned repair costs resulted in a decline in water fund balance from $164,063 at the start …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26XVI.4.B Tax Revenues – XVI. Financial Reporting
… TAXES The major components comprising personal income tax (PIT) are described below: Employee Withholding Payments - … be repaid to the taxpayer by the State. The State earns PIT revenues when taxpayers are paid for work performed or … below: Alcoholic Beverage Taxes Alcoholic Beverage Control License Fees Cigarette and Tobacco Taxes Congestion Surcharge …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesHamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of … Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Real Property Tax Cap - School Districts Guidance
… PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for some school districts in Nassau County were reduced in connection with corrections to the districts' …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceVillage of St. Johnsville – Records and Reports (2015M-1)
… Budgeted appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Walden Fire District No. 2 – Purchasing (2017M-204)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that goods and services were procured in accordance with the District’s procurement policy for the … State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Town’s management of the Town Hall/highway garage capital project for the period January 1, 2007 to May 31, 2013. … 2009 and 2013, the Board expanded the scope of this project and increased the project budget from the original estimate of $602,620 to … Town of Dannemora Town HallHighway Garage Capital Project 2013M230 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… failure to establish policies and procedures regarding driving while intoxicated (DWI) administrative fees has …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operations