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Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… and an elected Town Supervisor. The Town’s main operating funds include the general fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those funds totaled over $2.2 million. Key Findings The Board did … of unexpended surplus fund balance. Unexpended surplus funds were consistently more than the actual expenditures in …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231SUNY Bulletin No. SU-172
… for Pay Period 11L, OSC will automatically insert a row on the Contract Pay page for the 2010-2011 semesters for … 8/19/10 and after. Note: If the employee already has a row on the Contract Pay page effective 8/19/10, OSC will not … for Pay Period 11L, OSC will automatically insert a row on the Additional Pay page for the 2010-2011 semesters for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-172-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-163
… for Pay Period 11L, OSC will automatically insert a row on the Contract Pay page for the 2009-2010 semesters for … 8/20/09 and after. Note: If the employee already has a row on the Contract Pay page effective 8/20/09, OSC will not … for Pay Period 11L, OSC will automatically insert a row on the Additional Pay page for the 2009-2010 semesters for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-163-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-126
… 21P earnings due. If the employee worked in the 2005-2006 school year, the agency must submit a Balance of Contract in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-126-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-150
… the 2008-2009 semesters for employees who, as of 8/21/08, have: A status of Active, Paid Leave or Leave of Absence; and … a row on the Contract Pay page effective 8/21/08, OSC will not automatically insert a row. Automatic Restoration of … 21Ps and CYPs and on 6/30/08, 8/21/08 and 9/1/08 for CALs, do not include the amount of the raise in any row added for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-150-restoration-contract-pay-and-additional-pay-suny-21pIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… was first enacted by Congress in 1984 and was intended to establish uniform audit requirements for Federal awards. … General, prescribe policies, procedures and guidelines to implement the provisions of the Act. In 1985, the OMB … Circular A-128, Audits of State and Local Governments to provide guidance to state and local governments in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Opinion 93-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … or a "fire protection district", however, is a geographic area for which the town board is required to contract for … for the village to provide fire protection services to the area of the town outside the village. For the reasons …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 99-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to make nominal contribution to designated …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 93-27
… (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town outside village … uses its share of the revenues to reduce taxes levied for part-town highway purposes. For purposes of this inquiry, we assume the town and all …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 2001-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by special act, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Opinion 98 - 22
… that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements (amendment of only by another local law) -- Publicity Fund (establishment of in village); … Opns St Comp, 1974, p 82; compare 30 Opns St Comp, 1974, p 22, discussing village board actions which may be taken by …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 92-55
… AND EMPLOYEES -- Powers and Duties (performing work for private water system) VILLAGES -- Powers and Duties (services for private water systems) VILLAGE LAW, §§1-102(2), 11-1120, … to perform testing of water within a private water system for purposes of maintaining the private system and to oversee …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-29
… DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The governing … all the property and facilities of the water district to a public authority and dissolve the district. Moneys received …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Background The District is a district corporation of the State, distinct and separate from the Towns of Rotterdam and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … Key Findings We found errors in the monthly budget-to-actual reports that the Treasurer provided to the Board. … and files annual financial reports with OSC within 60 days after the close of the fiscal year. Adhere to the statutory …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… employees of Nursing Homes, ACFs, and HHCs, according to State requirements. However, we identified 24 applicants …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… in 2008. However, CUNY Central did not have any of the required notification forms for these accounts. Additionally, … also found that of 54 payments (totaling $810,608) paid from six judgmentally selected bank accounts, 26 payments …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followLansing Fire District – Financial Condition (2013M-80)
… District is a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which it is located. The Board … was nearly double the ensuing year’s appropriations, and total fund balance is projected to remain above 100 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80City of Olean – Budget Review (B1-15-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2City of Olean – Budget Review (B1-14-1)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1