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Opinion 89-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 89-35
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … the town comptroller as chief fiscal officer must be made on a case-by-case basis depending on the particular function … of town moneys to temporarily invest moneys not needed for immediate expenditure. This is in reply to your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 2007-2
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 89-47
Whether the dissolution of the fire protection districts and the addition of their territory to the fire district may be accomplished pursuant to the provisions of section 172d of the Town Law
https://www.osc.ny.gov/legal-opinions/opinion-89-47Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… and timely annual financial reports with our office for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $1.1 million for the 2013 fiscal year. Key Finding The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Board provided adequate oversight of cash disbursements for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the town of Stony Creek, Warren County. The Company, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. … fire district in Delaware County. Budgeted appropriations for 2014 total approximately $325,000. Key Findings Policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… percent of those reviewed) without applications, renewal forms or other supporting documentation. Incorrectly … calculated granted exemptions. Did not report the transfer of 10 (of 37) properties with exemptions to the County as required when the new owner was no longer …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… from $12.4 million to $16.6 million (35 percent) for the period. The District’s year-end unrestricted fund … Develop and adopt budgets that include realistic estimates for revenues, expenditures and unrestricted fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementTown of Niagara – Justice Court (2015M-218)
… of our audit was to examine the Court’s financial activity for the period January 1, 2014 through July 29, 2015. … Key Recommendations Adopt a policy and develop procedures for the enforcement of collections of fines and fees. Request …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… evaluate the Board’s oversight role of the Water District for the period March 14, 2012 through October 6, 2015. … five-member Town Board. General fund appropriations for 2016 fiscal year total $5 million. Key Findings Town …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Hartford Central School District – Cafeteria Collections (2018M-10)
… recorded and deposited intact and in a timely manner for the period July 1, 2016 through November 30, 2017. … has approximately 440 students. Cafeteria collections for the 2016-17 fiscal year totaled $56,558. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Cairo-Durham Central School District – Information Technology (2017M-246)
… properly safeguarded information technology (IT) assets for the period July 1, 2015 through June 27, 2017. Background … has approximately 1,200 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $29 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246State Agencies Bulletin No. 1584
… To inform agencies of a change in the Maine income tax withholding rate. Affected Employees Employees who live and … following changes have been made to the Maine income tax withholding rate, effective July 28, 2017: Income Tax … information can be found in the Maine Revenue Services Withholding Tables for Individual Income Tax booklet . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1584-july-2017-maine-tax-withholding-rate-changeTown of Webb - Ski Collections (2018M-188)
… area officials have not developed policies or procedures for how ski collections should be recorded, deposited and … deposited and reconciled. Obtain supporting documentation for each type of ski lift transaction to be able to reconcile …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… Perform an adequate claims audit and seek competition for professional services. Key Recommendations The Board … and capital plan to reduce unrestricted fund balance for the benefit of District residents. Properly audit claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Town of Brunswick – Justice Court (2017M-285)
… was to determine whether Court transactions were accounted for accurately and in a timely manner, deposits were made … disbursements were reviewed and approved by the Justices for the period January 1, 2016 through July 1, 2017. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Village of Milford – Board Oversight (2018M-25)
… adequate oversight of the Clerk-Treasurer’s duties for the period June 1, 2016 through October 16, 2017. … three-member Village Board. Budgeted appropriations for the 2017-18 fiscal year total $407,115. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Clinton Central School District – Payroll (2017M-252)
… whether employee salaries and wages were accurately paid for the period July 1, 2016 through June 30, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $26.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252CUNY Bulletin No. CU-269
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-269-international-brotherhood-teamsters-ibt-local-237-dues-and