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More About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planWestbury Union Free School District - Financial Condition and Overtime (2018M-84)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeBOCES Milk Bidding (2018-MS-2)
… whether Board of Cooperative Educational Services (BOCES) milk bidding practices foster competition. Key Findings Milk bidding practices used generally resulted in receiving … to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2City of Binghamton - Water System Cybersecurity (2018M-152)
… whether City officials adequately safeguarded electronic access to the water system. Key Findings City officials did not: Adequately safeguard the electronic access to the water system. Implement a formal process to … whether City officials adequately safeguarded electronic access to the water system …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and up-to-date. The Board with adequate financial reports, leading to the deterioration of the general town-wide’s fund balance, …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… whether Village officials ensured employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and recorded … Village of Waterville Payroll and Time and Attendance Records 2017M281 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281New Hope Fire Department – Board Oversight (2017M-298)
… oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town Fire … New Hope Fire Department Board Oversight 2017M298 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Village of Dansville – Water and Sewer Operations (2017M-273)
… 8, 2017. Background The Village of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Broome County – Financial Condition (2017M-187)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition for the period … southern portion of upstate New York commonly referred to as the Southern Tier, has a population of approximately … 16 towns, one city and seven villages. The County is governed by an elected 15-member Board of Legislators. …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Rutland Fire District – Board Oversight (2017M-262)
… monthly reports, including budget-to-actual reports and trial balances, or compare bank reconciliations with bank statements and canceled check images. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Outreach Events
… in a variety of public events across the State. People can search the OUF database to see if they have any unclaimed … Martin Luther King Jr. Volunteer Fair Empire State Plaza, South Concourse Albany, NY Albany Contact us to request our … your organization’s local community event or virtual event by emailing [email protected] . You can Search for …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsOpinion 2004-4
… of whether the law partner is engaged as an independent contractor or employee. The district's code of ethics, … either as an employee of the district or an independent contractor, and all compensation is to be paid by the … of whether the law partner is engaged as an independent contractor or employee. Therefore, we need not address …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-62
… -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees into fund) LANDFILL -- Closure (creation of capital reserve fund to finance) REFUSE … Facility (creation of capital reserve fund to finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: A town may …
https://www.osc.ny.gov/legal-opinions/opinion-88-62II.3.A Planning – II. New York State Financial Accounting
… then prepares the tables and the narrative (the “budget story”) that accompany each agency budget and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 2000-1
… the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-30
… the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), … by ordinance, may require district property owners to connect to a district water system in the proper exercise of … board to require that a property owner in a water district connect to the water district water system. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial management practices in the areas of revenue collection, payroll, procurement, asset … ensure its operations are efficient and effective. The audit covers from July 1, 2011 through March 15, 2014. …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesSafety at Stations
… Island Railway has taken appropriate steps to address safety-related issues at all of its train stations including … public benefit corporation subsidiary of MTA in 1970. SIR is responsible for the operation of a rapid transit railroad … different findings, reconcile the differences and document what final conclusion has been reached. Establish a formal …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsDairy Inspections
… industry that benefits producers and consumers alike. The Milk Control and Dairy Services Unit (Unit) within the Department is responsible for inspecting the State’s dairy industry. Inspections … farm, plant, bulk tank, pasteurization, and Certified Milk Inspector (CMI) inspections. CMIs are private …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspections