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Opinion 88-4
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … trainees) SOCIAL SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate … eligible for State reimbursement (see Social Services Law, art 5, title 2). February 3, 1988 Suzanne M. Zanella, County …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Comptroller DiNapoli Releases Municipal Audits
… to district officials for the use of personal cell phones were made without the required cell phone bills. As a result, district taxpayers do not have …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Contributing Toward Your Retirement – Forest Rangers Plan
… an annuity when you retire. There will be some exceptions. For example, PFRS members covered by a collective bargaining … 5.75% More than $100,000 6% There will be some exceptions. For example, PFRS members covered by a collective bargaining … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c …
https://www.osc.ny.gov/retirement/publications/1864/contributing-toward-your-retirementContributing Toward Your Retirement – Regional State Park Police Plan
… Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving … information on 150,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageMarch 2000: Handicapped Parking Education Program
… and the City of New York shall establish a handicapped parking education program for the purpose of providing … advocacy and increased public awareness of handicapped parking laws. In order to fund this program the statute … mandatory surcharge for violations relating to handicapped parking spaces. This surcharge is in addition to any other …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programState Agencies Bulletin No. 1858.1
… the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one … payee notification requirements. Effective Dates Effective for payroll checks issued between January 1, 2019 and … uncashed payroll check greater than $19.99 on October 13, 2020. A second outreach letter was sent via certified mail to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… (District) officials limited online banking access and permissions to Board-authorized users. Key Findings … users because no one reviewed online banking users’ access and permissions. Officials at the District also did not … the District’s bank accounts, which allowed them to add, remove or modify user access and permissions. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Thousand Islands Central School District – Purchasing (2016M-283)
… Key Findings The District’s policy did not establish dollar limits and did not specify the number or type of … Recommendations Revise the purchasing policy to include dollar limit thresholds and address the procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Brighton Central School District – Separation Payments (2016M-119)
… School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates … or procedures in place to provide guidance to employees and District officials to ensure that separation calculations … were reviewed, approved, accurately calculated and sufficiently supported. The claims auditor did not review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … in Albany County. The District, which is governed by a Board of Education, serves approximately 1,400 students. … general fund budgets. The Board did not adopt a policy to establish an adequate level of unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Village of Hempstead – Budget Review (B17-7-6)
… deficit in the Village's general, special revenue and internal services funds as of May 31, 2005. New York … Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Village of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water department operations for the period June 1, 2015 … Village of Tannersville Water Department Operations 2016M417 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Accounts Payable Advisory No. 65
Adjusting the Scheduled Due Date
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… out of the 72 claims totaling approximately $524,000 in our sample, were not audited and approved by the Board prior to payment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Office for People With Developmental Disabilities Fuel Card
… through March 2018. The objective of our examination was to determine whether the WEX card purchases were for … Metro staff are responsible for driving fleet vehicles to transport people with developmental disabilities. … details pertaining to the fuel purchase and trip on the log, and (iii) maintain fuel receipts with the logs. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardCity of Troy – Budget Review (B18-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Division of Housing and Community Renewal Bulletin No. DH-117
… instructions for processing the 2021 RRSU Over40 Comp Time II Cash Out. Affected Employees Employees in the Rent … BU67 who have opted to participate in the Over40 Comp Time II Cash Out program are affected. Background Pursuant to a … to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program. The Governor’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outRoxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … effect of these variances generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207