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Village of Munnsville – Financial Operations (2012M-239)
… 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a population of approximately 470 … year ended May 31, 2012, were approximately $157,000 in the general fund. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Opinion 2010-3
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of express constitutional or statutory authority ( see e.g. McCabe v Voorhis , 243 NY 401; Greene v Town Board of … ( see Budget Report on Bills, Bill Jacket, L 1994, ch 599, at 10-11; Mem of the Department of State, July 14, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and its … officials did not properly classify the amounts due to the general fund from the water and sewer funds. For the … the fiscal year ending May 31, 2014, the amount increased to $560,359. The Board did not adopt budgets which contained …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the … March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and … County and the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mVillage of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s … financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Justice Court Fund: Invoice Billing Program
… Court Fund (JCF). At the time of filing each justice must send a check for the total amount of the report to the town … reports for all justices in the municipality, we will send an invoice and billing statement to the CFO for the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8State Agencies Bulletin No. 986
… Purpose To provide guidelines and processing procedures for Cash Merit Awards for Fiscal Year 2010-11. Affected Employees Employees working … covered by Section 169 of the Executive Law are ineligible for Cash Merit Awards. Awards may not be provided to … To provide guidelines and processing procedures for Cash Merit Awards for Fiscal Year 201011 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/986-cash-merit-awards-managementconfidential-employeesState Agencies Bulletin No. 815
… BU40 Division of Military and Naval Affairs BU46 Temporary Commission of Investigation BU52 Public Employment … Legislative Commissions BU79 State University Construction Fund BU96 IOLA (Interest On Lawyer Account) Fund BU98 Elected officials and employees covered by Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesOpinion 98-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … this purpose, a "contract" includes any express or implied claim, account, or demand against or agreement with a … exceptions in article 18 are applicable, are questions of fact to be determined in the first instance at the local …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Essex Fire District No. 2 – Cash Disbursements (2015M-167)
Essex Fire District No 2 Cash Disbursements 2015M167
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Public Safety Overtime
… safety overtime that is paid by a public entity, and meets other requirements, is pensionable and needs to be … public safety overtime that is paid by a public entity and meets other requirements is pensionable and needs to be …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeApalachin Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. Background The Apalachin Fire District … The Treasurer submitted monthly financial reports to the Board and has filed the required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… fire protection services to the Town pursuant to a written agreement. The Department is governed by a Department … Treasurer for deposit. Update the bylaws to formalize the agreement with the Auxiliary regarding the details of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… activities for the period January 1, 2012 through September 30, 2013. Background Raquette Lake Fire District … report with the Office of the State Comptroller within 60 days after the close of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Town of North East – Internal Controls Over Information Technology (2013M-31)
… 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a population … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31New York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… New York City projects a surplus of more than $2.7 billion for fiscal year (FY) 2020, up from $550 million in November … the proposed executive state budget could increase costs for the city. The city should continue to boost reserves and look for new ways to save.” In January, city officials released a …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearOpinion 88-6
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of municipality to contribute … §§200 et seq .; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1); RETIREMENT AND SOCIAL SECURITY LAW, §§113, 470: A … an indeterminate cost and benefits are not payable until retirement. You ask whether a "defined contribution pension …
https://www.osc.ny.gov/legal-opinions/opinion-88-6State Agencies Bulletin No. 960
… Benefit Plan option of “ERSBT5” which must be used when setting up retirement records for tier 5 ERS members. This … System agencies should use the 4% contribution rate when setting up retirement records for uniformed court officers or … Benefits>Use>Retirement Plans) Enter employee's EmplID in search box. Click Search. Select the correct Empl Rcd# for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemState Police Bulletin No. SP-107
… 62) is authorized. Effective Date(s) Payment will be made in a separate check dated December 10, 2008 Payment Amount and Eligibility Criteria Employees in Bargaining Unit 62 who are on Active or Paid Leave status … November 1, 2008 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible employees on an approved …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-107-2008-state-police-holiday-bonus-payment