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Enforcement of Mitchell-Lama Surcharge Provisions
… 3-03 of the Rules of the City of New York. By April 30 annually, occupants of each unit are required to submit an … maximum income level, the building management adds a surcharge (ranging from 5 percent to a maximum of 50 percent, … tenants whose income exceeds the maximum income limit by 25 percent or more require HPD approval to remain in their …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsOpinion 89-10
… Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash advances) GENERAL MUNICIPAL LAW, §77-b(6): A public … section 77-b of the General Municipal Law, may provide for cash advances for its officers and employees duly authorized …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
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)
… estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 million and $2.47 … and approximately $448,000 less than budgeted for sewer rent revenues. The Village’s tentative budget includes a tax … Further review the reasonableness of the water and sewer rent revenue estimates before adopting the budget. Be mindful …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
Town of Cameron Justice Court and Town Supervisors Records and Reports 2015M17
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)
… evaluation of the District’s preliminary budget for the 2015-16 fiscal year. Background Chapter 308 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their preliminary budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Schroon Lake Central School District – Financial Condition (2014M-145)
… recent reductions in State aid and the impact of the tax cap legislation. Key Recommendations Ensure that … by law is used to reduce the next year’s real property tax levy. Adopt budgets with reasonable expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … the Board appropriated fund balance in the annual budgets to help finance operations, these amounts were not needed … and reserves in the annual budget. Review all reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160State Agencies Bulletin No. 220
… Purpose To provide agency procedures for making Pre-Shift Briefing adjustments Affected Employees … the Laws of 2000, which implements the 1999-2003 Agreement for employees in the Security Supervisors Bargaining Unit (BU61), provides a minimum annual guarantee of $1,248 for Pre-Shift Briefing pay for employees who occupied …
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)
… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor provided adequate oversight over … to properly account for and safeguard Town assets for the period January 1, 2010, through August 9, 2012. …
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)
… the Corporations. The Corporations accept wagers at branch locations, remote wagering locations, over the telephone and via the Internet. For the … marketing. Analyze the cost/benefit of branch and remote locations. State policymakers should review and examine the …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … process. Key Recommendations Develop procedures to ensure it adopts more realistic budgets to avoid raising more real … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Department, Highway Department, Clerk’s Office and Library. Neither the Village Board nor the Library Board audits or approves claims for payment. Checks are signed with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mFairport Public Library – Financial Management (2014M-354)
Fairport Public Library Financial Management 2014M354
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Sodus Center Fire Department – Financial Activities (2016M-424)
… Key Findings The Department’s constitution and bylaws do not define financial oversight responsibilities and do not provide specific guidelines on how the membership should exercise its decision-making power. … oversight responsibilities and provide guidelines on how the membership should exercise its decision-making power. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5State Agencies Bulletin No. 1860
… Purpose The purpose of this bulletin is to provide agencies with … paid qualified educational assistance benefits exceeding the $5,250 exclusion limit for calendar year 2020 are … Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… York City’s finances have stabilized amid declining costs for asylum seekers and strong revenue, largely from growth in business and property tax collections. But potential policy changes on the federal … York Citys finances have stabilized amid declining costs for asylum seekers and strong revenue largely from growth in …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueOpinion 91-51
… had the advance not been made" ( id ., §9-a[3]). November 26, 1991 Ronald C. Delo, Executive Director Rockland County …
https://www.osc.ny.gov/legal-opinions/opinion-91-51