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Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… District is a district corporation of the State, distinct and separate from the Town of Ballston, in Saratoga County. … three firefighters received one year of service credit and a defined contribution of $700 each to which they were … were not awarded in accordance with District policy, and the District did not award points for participation in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditGreenville Fire District - Fixed Assets (2019M-223)
… purchase date, purchase price, date placed in service and useful life. As a result, officials were not aware that … or procedures that include threshold values for recording and tagging assets and the persons responsible for maintaining records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… was entitled for the 2020-21 through 2022-23 school years and made tuition calculation errors totaling $3,036 in the … ensure tuition bills were adequately prepared, calculated and issued to the school districts of origin for all eligible … Recommendations Monitor the work of the Business Manager and employees who process nonresidential foster care bills …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingWest Babylon Union Free School District – Claims Audit (2024M-62)
… claims. As a result, there is an increased risk that goods and services may not have been received, and incorrect or inappropriate claims could be paid. We reviewed 86 claims totaling $10 million and determined that: 73 claims totaling $9.8 million had one …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Orange Lake Fire District – Budgeting Practices (2015M-146)
… financial activity with the current year’s modified budget and the upcoming year’s preliminary budget. Budgets included appropriations for funding District reserves and the Board applied operating surplus funds to its … in the budget. Key Recommendations Develop policies and procedures over the budgeting process so that proposed …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Town of Covington – Tax Collection Remittance (P1-24-24)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … Treasurer within the timeframes established by Town Law Section 35.As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Vestal Fire Department – Financial Activities (2014M-265)
… period, the Department disbursed approximately $66,000 and the Stations disbursed approximately $75,000. Key … that officers were executing them sufficiently. The Board and Committees failed to perform adequate annual audits. The … Secretaries did not approve vouchers in a timely manner and the Treasurers often disbursed moneys before expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Town of Elmira – Financial Condition (2015M-226)
… in Chemung County, has a population of approximately 6,940 and includes the Village of Elmira Heights within its … the financial condition of the town-wide general fund and the traffic district fund, both of which have fund … of cash flow balances by fund. Key Recommendations Develop and adopt a multiyear financial plan for long-term operating …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Comptroller DiNapoli Releases Municipal Audits
… County Resource Recovery Agency – Transfer Station and Compost Facility Cash Receipts (Onondaga County) Agency … failed to adequately track garbage disposal sticker and compost pass inventories and ensure that sales were properly …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Tax Cap Set at 2% in 2024
… affects tax cap calculations for all counties, towns and fire districts, as well as 44 cities and 13 villages. "Allowable tax levy growth will be limited … decrease, it still poses a challenge for local governments and their budgets. As local governments spend down their …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024What is the Real Property Tax Cap?
… of inflation. (Individual property tax bills are based on various factors, and they may increase more than two … State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOpinion 2008-1
… trustees of a not-for-profit foundation that raises money and makes gifts to the school district. The school board … foundation for which the board member serves as a trustee and, assuming disclosure is not otherwise required by General … trustees of a not-for-profit foundation that raises money and makes gifts to the school district. The gifts made by the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 89-32
… from a corporation of which the treasurer owns more than 5% of the stock. Even if the treasurer does not have a … e.g., Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358 [2nd Dept 1985]; Matter of Tuxedo Conservation Taxpayers Ass'n … General Municipal Law, §806 counties are required to adopt codes of ethics which contain standards relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 2002-2
… to earn service credit while receiving such payment. You ask whether a service award program for volunteer … after attaining the program's entitlement age. If so, you ask whether a service award program may permit a participant … service credit after entitlement age. Finally, you also ask whether a service award program may permit a participant …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Opinion 2002-2
… his or her service award at the program's entitlement age and to continue to earn service credit while receiving such … his or her service award at the program's entitlement age and to continue to earn service credit while receiving such … authorizes certain "political subdivisions" to establish, and thereby become the "sponsor" of, service award programs …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2State Agencies Bulletin No. 747
… not reduced by the amount of the Merit Step payment (see Payroll Bulletin No. 721 ). Note : A bulletin will also be … to Longevity Lump Sum payment rules as described in Payroll Bulletin No. 623 : An employee who is not eligible … leave to update salaries upon the employee’s return to the payroll. Employees will be held harmless (and therefore …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/747-october-2007-merit-step-eligibility-information-employees-representedState Agencies Bulletin No. 2007
… for continuous service (identified by Increment Code 1976-2007), or a prorated amount. Employees who are on a Voluntary … 2008-2012) $4500 or prorated amount (Increment Codes 1976-2007) End Date: 03/31/2023 Agency Actions – Payments Not … 2008-2012) $4500 or prorated amount (Increment Codes 1976-2007) End Date: 03/31/2023 OR the last date the employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1897
… automatic processing of the April 2021 CSEA LLS payment and provide instructions for payments not automatically … BU03 Institutional Services BU04 Division of Military and Naval Affairs BU47 Background Chapter 165 of the Laws of … the 2016-2021 Agreements between the State of New York and the CSEA, provides for payment of the 2021-2022 Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1897-april-2021-civil-service-employees-association-csea-longevity-lump-sumOpinion 99-14
… , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter of New City Jewish Center v Flagg , 111 AD2d 814, … supra ; but see Creole v Guiliani , 167 Misc 2d 810, 636 NYS2d 547 affd 236 AD2d 272, 653 NYS2d 576 lv den 90 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-99-14