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Putnam Valley Central School District – Financial Condition (2016M-135)
… District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which operates three … District officials used surplus funds to increase reserves and the debt service fund each year. However, District … a plan to use the surplus fund balance in a manner that benefits District residents. Establish reserve fund policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… based on reasonable assumptions. However, there is no effective mechanism in place to identify agency members’ …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programYaphank Fire District – Claims Processing (2013M-51)
… Because of this procedure, the entire Board does not audit all claims. At monthly meetings, the Board simply receives a … of the Board’s audit. Key Recommendations Ensure that all claims, other than those exceptions allowed by Town Law, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… development process, the Board did not consider historic trends and develop budgets with these trends in mind. Throughout the fiscal year, the Board did not … budget performance. Key Recommendations Consider historic trends − as well as identified current and future needs − …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Opinion 90-36
… 37: A town tax collecting officer may accept a postdated check tendered as payment of taxes, and retain the same until … the tax collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered the check. You ask whether a town tax collecting officer should …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 89-27
Whether a noncharter county may by resolution provide that county supervisors who take office after a certain date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office prior to such date
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 92-18
… discussed in the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND … Whether the town by local law may impose the solid waste generation fee as either a user charge or a benefit …
https://www.osc.ny.gov/legal-opinions/opinion-92-18State Agencies Bulletin No. 1382
… R4M, D5M and D6M for calendar year 2011 and greater for this record number (entered as a positive amount). Earnings: … Status is equal to Terminated, Retired or Deceased on all record numbers , the Earnings field is equal to the Goal … Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1382-repayment-managementconfidential-mc-deficit-reduction-plan-drpOpinion 88-74
… in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument fund. … Whether it is legal for municipalities to contribute to a monument fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 94-25
… FIREFIGHTERS -- Service Award Program (service credit for attending meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, §217(c)(v): Section 217(c)(v) … year of firefighting service under a service award program for attendance at "meetings" of an emergency rescue and first …
https://www.osc.ny.gov/legal-opinions/opinion-94-25State Agencies Bulletin No. 1954
… 2005-2015 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc. … Investigator 2 Major Environmental Conservation University Police Investigator 1 University Police Investigator 2 Or is … Clothing Allowance is completed, the following Control-D report will be available for agency use: NPAY771 – Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuPayroll Improvement Project Bulletin No. PIP-012
… questions regarding this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin … Payroll Improvement Project Bulletin No PIP012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payState Agencies Bulletin No. 1921
… 2021, which implements the 2015-2019 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc (PBA), provides for the change in the calculation … Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Agencies Bulletin No. 821
… Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract Pay … the day after the end of the employee’s contract. Calendar ( CAL ) teachers will remain Active in their regular … same grade and in the same agency where they perform their academic service, the agency must submit the Earn Code SSH on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/821-procedures-processing-2008-institution-teachers-summer-session-paymentsCUNY Bulletin No. CU-298
… Section 9 of the Blue Collar Agreement and the memorandum from Carmelo Batista Jr. dated April 17, 2007. Refer to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentWhat is the Real Property Tax Cap?
… Office of the New York State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capNew Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… of July 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of … New Hyde ParkGarden City Park Union Free School District Financial Management 2014M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialVillage of Pelham – Information Technology (2016M-410)
… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Fallsburg Central School District – Financial Condition (2014M-33)
… students. Budgeted appropriations for the 2013-14 fiscal year are approximately $37 million. Key Findings The District … Appropriate only the amount of surplus funds from one year that will actually be needed in the next year’s budget and develop appropriation estimates that are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… September 30, 2016. Background The Town of Kirkwood in located in Broome County and maintains a Justice Court with two … the audit period, the Court collected more than $1 million in fines, fees, surcharges and bail money. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414