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Opinion 89-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES - Conferences … GENERAL MUNICIPAL LAW, §77-b(6): A public library, in accordance with subdivision 6 of section 77-b of the … advances to employees to cover travel expenses incurred in connection with conventions, conferences or schools …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Travel Advisory No. 3
… they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … should return the unused ticket(s) to the common carrier for a refund. This must be done within one year of the … Coverage. In the event of an accident, to be eligible for an insurance claim, the employee renting the car must …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… and did not retain custody of all Department funds as required in its bylaws. The audit committee did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsVillage of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Brunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial operations for the period July 1, 2010 … Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. … the Justice Court. Court records show that nearly $29,000 in fines, fees, surcharges, bail and restitution was …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mBeacon City School District -- Budget Review (B6-15-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … for the next succeeding fiscal year. Key Findings Based on the results of our limited review, we found the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background … four Trustees and a Mayor. The Village’s expenditures for the 2011-12 fiscal year totaled approximately $12.4 … are budgeted for annually by the Board. The commingling of all of these resources and transactions in the sewer fund …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Batavia City School District – Financial Condition (2016M-160)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through March 10, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $43 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Copenhagen Central School District – Financial Condition (2016M-142)
… in Lewis County. The District, which operates one school with approximately 460 students, is governed by an elected … of the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Massena Central School District – Financial Condition (2016M-21)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 31, 2015. … unrestricted fund balance has exceeded the statutory limit for the past three years. The District overfunded the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… arts, entertainment and recreation sector employed 93,500 people in 6,250 establishments. These jobs had an average … residents) drew their primary source of earnings from the arts, entertainment and recreation sector. From 2009 … starting in late February and continuing through Labor Day. The State will also partner with the Andrew W. Mellon …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Unified Court System Bulletin No. UCS-189
… to eligible employees are authorized under Chapter 276 of the Laws of 2008 that implemented the 2007-2011 agreement between the State of New York – … will appear on the paycheck stub. Questions Questions about this bulletin may be directed to the Payroll Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-189-december-2012-unified-court-system-ucs-uniform-and-equipmentCayuga County – County Bridge Maintenance (S9-13-4)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $10.3 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4State Agencies Bulletin No. 220
… Supervisory position during the fiscal year. OSC Action A list of employees who held positions in BU61 at any time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is … accounting records and resultant financial reports were in considerable disarray. For example, the Town failed to accurately report the cash position of any Town fund in its annual report to the Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… State Racing, Pari-Mutuel Wagering and Breeding law, are in operation in New York. Each OTB Corporation is a public benefit … and harness horse races held at various racetracks in the State, as well as at racetracks located outside the …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014State Police Accidental Disability (Section 363-bb) – State Police Plan
… the natural and proximate result of an accident sustained in service that was not caused by your own willful negligence; and In the service upon which your membership is based. If you …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbWillsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Purpose of Audit The purpose of our audit was to determine if the … Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated … and three Company members) did not audit the Treasurer’s records or bank statements for the majority of our audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-funds