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Opinion 98 - 22
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … by another local law) -- Publicity Fund (establishment of in village); (providing for, increasing or eliminating cap on in village) MUNICIPAL FUNDS -- Publicity Funds (procedure to …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 97-13
… board of fire commissioners. July 3, 1997 Priscilla H. Leonard, Secretary Jonesville Fire District … Whether a …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … audits have been issued: Tuition Assistance Program, New York Career Institute (NYCI) (2013-T-1) Auditors … Items for the Period July 1, 2012 through Dec. 31, 2012 (Empire BlueCross and BlueShield) (2013-S-28) The New York …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … evidence that competition was sought. For example, a state diesel fuel contract could have saved the town about $3,000 on these …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… The Alton Fire District is a district corporation of the State, distinct and separate from the Town of Sodus, located …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Walden Fire District – Disbursements (2014M-184)
… the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. … Board of Fire Commissioners. The general fund budget for 2013 totaled approximately $860,000. Key Findings The District did not have procedures for disbursements. The Board did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… in the County. An eight member Special Joint Committee is responsible for general oversight of Facility operations. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Town of Thompson - Board Oversight (2018M-69)
… not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and accurately, … of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial operations and financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Hudson Valley Community College – Tuition and Fees (2016M-348)
… purpose of our audit was to review the College’s processes for billing, collecting and recording tuition and fees for the period September 1, 2014 through May 31, 2016. … by a 10-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $94 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… policy. The Board should require adequate documentation to support all vouchers and thoroughly review the documents to determine if purchases are appropriate prior to approving vouchers. … Determine whether the Board properly …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Town of Schroon - Town Hall Expansion Project (2018M-128)
… for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the … (7 percent), resulting in the project not being able to repay interfund advances made from the general fund. Key … agreed with our recommendations and indicated they planned to initiate corrective action. … Town of Schroon Town Hall …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… adopt and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have … set aside for remittance to the New York State Department of Taxation and Finance (State). Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95CUNY Bulletin No. CU-117
… Sergeants Campus Security Assistants Effective Date Check of 6/28/01 Background Eligibility criteria and amounts … The earn code UA6 and the payment amount will be displayed on the payroll register. The earn code description (Uniform … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentTown of Lindley – Justice Court (2017M-270)
… in Steuben County. The Town maintains a Justice Court with two Justices. Court revenues for 2016 totaled $587,978. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Purpose of Audit The purpose of our audit was to determine whether Village officials established adequate … manner. Financial reports were not prepared and submitted to the Board. Key Recommendations Segregate duties or … Ensure that financial reports are prepared and submitted to the Board. … Village of New Paltz Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Village of Walden – Financial Condition (2017M-255)
… 19, 2017. Background The Village of Walden is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. … The sewer fund has not repaid the general fund $400,000 in interfund transfers from 2014 through 2016. The Village …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255More About This Retirement Plan – Article 14 Benefits
… provided by Article 14 of the Retirement and Social Security Law (RSSL) as enacted by the New York State …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… These benefits are provided by Section 375-e of the New York State Retirement and Social Security Law (RSSL) as enacted by …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planMore About This Retirement Plan – Regional State Park Police Plan
… Retirement System members covered by the Regional State Park Police Retirement Plan. (There is no Tier 4 within the … Fire Retirement System VO1867 (Rev. 1/13) … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-plan