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Opinion 93-20
… school district. After payment to the supervisor of the full amount of the tax warrant, the residue must be deposited … the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Military Service Credit
… eligible to purchase credit toward your retirement benefit for your military service. Because service credit is a factor … There are different sections of the law that allow credit for military service. The cost of the credit depends on which … have to pay for this credit, provided they did not receive full salary from a participating employer and are otherwise …
https://www.osc.ny.gov/retirement/members/military-service-creditLittle Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) and … were recorded and accounted for properly. A physical inventory check has not been performed since June 26, 2018. Poor fixed asset controls and the lack of regular inventory checks …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78DiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… to do a better job of overseeing court-ordered treatment for individuals under Kendra’s Law to ensure that needed … to allow court-ordered Assisted Outpatient Treatment (AOT) for individuals with serious mental illness that pose risks … complete training materials on AOT renewals in 2024. OMH’s full response is included in the audit. Audit Office of …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawOpinion 2007-2
… in the opinion. ELECTIONS -- Board of Elections (liability for expenses of); (authority to charge back expenses of); … be apportioned among the towns and cities on the basis of full valuation of taxable real property, on a per capita … which they refer to be apportioned on the basis of taxable full valuation of real property. Opn No. 92-26, supra , was …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Roadmap for State Debt Reform
State debt levels and processes have been debated in New York for many years. New York’s high and growing debt burden and its impact on taxpayers have been points of concern for the State’s budget practices.
https://www.osc.ny.gov/files/reports/pdf/roadmap-for-state-debt-reform.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfApplication for a Social Security Card
Application for a Social Security Card
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-bulletin-2060-attachment-2.pdfProperty Tax Cap for Villages
Print out presentation to follow allow and take notes during the online webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-villages-040620.pdfRegistration for Advanced Accounting School
To register, please complete the registration form below and return it at least three weeks before the class.
https://www.osc.ny.gov/files/local-government/academy/pdf/advanced-accounting-school-registration.pdfRegistration for Basic Accounting School
To register, please complete the registration form below and return it at least three weeks before the class.
https://www.osc.ny.gov/files/local-government/academy/pdf/basic-accounting-school-registration.pdfClass Exercises for State Authorities
Exercises from 2013 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2013-procurement-exercise.pdfAccounting for Justice Court Funds
Accounting for Justice Court Funds
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcf.pdfInstructions for Town and Cities
Instructions for Town and Cities
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions-towns-cities.pdfRequest for Estimate (RS6030)
To request an estimate of your pension benefit under each of the standard retirement options, NYSLRS members use form RS6030.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6030.pdfApplication for Social Security Card
agencies-bulletin-agencies-1857-attachment-2.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-bulletin-agencies-1857-attachment-2.pdfIncrement codes for Executive Agencies
increment-codes-for-executive-agencies.pdf
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/increment-codes-for-executive-agencies.pdfAccounting for Medicaid-Related Intergovernmental Transfers
This bulletin is to provide accounting guidance to counties for Medicaid-related intergovernmental transfers (IGTs).
https://www.osc.ny.gov/files/local-government/publications/2021/pdf/accounting-for-medicaid-related-intergovernmental-transfers.pdfAccounting for Encumbrances Webinar Presentation
Print out the Accounting for Encumbrances Webinar Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-05-19-21.pdfLife Changes: A Guide for Retirees
Retirees this guide will help you understand your benefit payments the services we offer and what information you need to keep up-to-date.
https://www.osc.ny.gov/files/retirement/publications/pdf/1705-guide-for-retirees.pdf