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Town of Erwin – Justice Court (2017M-266)
… Erwin is located in Steuben County. The Town maintains a Justice Court with two Town Justices. Court revenues for 2016 … Town of Erwin Justice Court 2017M266 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Opinion 2006-6
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Leave Time Generally … distinguish between elective and appointive officers. It is well-established, however, that an elected officer receives the salary fixed for the office as an incident of the office, and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 99-11
… his duly delegated deputy or by a duly authorized paying agent, except that registered obligations shall not be …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Cost-Saving Ideas: School District Auditing – External Auditor
… external auditor performs the legally required financial statement audit and renders an opinion on whether the … systems and procedures; and provide an affirmative statement that the individual or firm is independent of the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… In addition, the Treasurer does not reconcile the bank accounts on a monthly basis. The District contracts with a bookkeeper who performs bank reconciliations only at year-end. Board members … and reporting are developed. Reconcile the District’s bank accounts to the accounting records on a monthly basis. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire … that duplicate press-numbered receipts are issued or other form of supporting documentation is maintained to account for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mIncorporated Village of Garden City – Check Signing (2021M-39)
… ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies … Determine if the Incorporated Village of Garden Citys Village check signing process complies with …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of East Hampton – Budget Review (B7-13-17)
… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North … Shelter Rock Public Library District Bank Reconciliations 2015M249 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Chenango Valley Central School District – Budget Review (B4-15-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budgets for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of Chautauqua – Fiscal Stress (2013M-220)
… through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The elected five-member Town Board is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Opinion 88-60
… §§1-102(1); 4-412: An agreement to operate a facility at a park which is termed a license or concession, but which, in … the common law restriction against alienation of park property without specific legislative authority. GENERAL … or "concession" to operate a facility at a village park would constitute a lease of park property. You also ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 90-30
… SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county … department of social services is not liable for any such fee. This is in reply to your letter concerning fees for … is delivered to the mortgagor. You ask whether a recording fee is due the county clerk when the satisfaction is offered …
https://www.osc.ny.gov/legal-opinions/opinion-90-30CUNY Bulletin No. CU-476
… Purpose To provide agency instructions for processing the CUNY Health Benefits Buy Out Payment. Affected Employees Eligible CUNY employees who elect to participate in the Health … in the Health Benefits Buy Out Waiver Program is sent to CUNY Central Office by the Deputy Director of the NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-476-city-university-new-york-cuny-health-benefits-buy-outComptroller DiNapoli Releases School District Audits
… procurement policy. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1140
… Purpose To inform agencies of new Earnings Codes to be used by the NYS Department of Civil Service (DCS) to process payments to employees with proof of other health insurance who elect to opt-out of State … To inform agencies of new Earnings Codes to be used by the NYS Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1140-new-york-state-health-insurance-plan-nyship-opt-out-paymentsEfficiency of Warehouse Space
… if the Office of General Services (OGS) has reviewed the warehouse space used by State agencies for cost-savings … cost-savings measures. As part of these efforts, the Warehouse Consolidation Initiative (Initiative) was … to achieve cost savings through the consolidation of warehouse space used by State agencies. At the start of the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceState Agencies Bulletin No. 703-A
… the new payment. Affected Employees Arbitration-eligible Department of Correctional Services employees represented by … be done be e-mail to [email protected] or by fax to (518) 474-2601. Upon receipt, OSC will enter this … entire period of the payments. Agencies may then enter the number of units for the new shifts by entering the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaCost-Saving Ideas: How to Reduce Energy Costs
… retail energy market, you’re no longer restricted to buying energy from your host utility. The utility continues to deliver electricity and natural gas but energy service … that will save your locality money. Visit the OGS website to learn more about OGS contracts and find out how to be …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costs