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Foreign Fire Insurance Report Filing
… Fire companies, fire departments and benevolent associations which receive and use foreign fire insurance tax proceeds (commonly … must file an annual report of the receipts of expenditures and balances relating to such monies with our office. Annual …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingConstitutional Debt Limit
… or school district can incur. For counties, cities, towns and villages: The debt limit is a percentage of the five-year … municipality. Debt issued for the purpose of water supply and distribution and certain types of short term borrowings are excluded from …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitWest Valley Central School District - Financial Management (2018M-7)
… fund balance that was not used to finance operations and adopting budgets that overestimated appropriations by … levels which has resulted in reserves being overfunded and not being used. Key Recommendations Adopt budgets that … estimates. Reduce reserve funds to reasonable levels and use the money in the debt reserve to pay the related …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Lima Public Library – Procurement (2017M-295)
… Board of Trustees appointed by the Town’s governing body and serves approximately 4,300 residents. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Accounts Payable Advisory No. 7
… XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to vendors. … Improper preparation of vouchers payable to Barnes and Noble may delay payment crediting. Also, consistent with …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleWhitesboro Central School District – Claims Auditing (2016M-115)
… is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County and the Town of Schuyler in Herkimer County. The District, … million. Key Finding Claims were for appropriate purposes and were adequately supported, audited and approved prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
HamiltonFultonMontgomery Board of Cooperative Educational Services Procurement 2016M43
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mVillage of Tivoli – Procurement (2015M-79)
… Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Village of Fultonville – Claims Auditing (2015M-106)
… is located in the Town of Glen, Montgomery County, and has a population of approximately 790. The Village is … for minor discrepancies, the Board conducted a complete and thorough audit of the claims that we reviewed, and the claims were adequately supported and for legitimate …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Town of Carroll - Audit Follow Up (2013M-221-F)
… was to assess the Town’s progress, as of October 2019, in implementing our recommendations in the audit report released in March 2014. Background The Town is governed by an elected … review was to assess the Towns progress as of October 2019 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fSchodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash … properly authorized and for valid District purposes for the period January 1, 2015 through December 30, 2015. Background The Schodack Valley Fire District is a district corporation …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Wall Street Profits Up in 2016
… decline in revenues," DiNapoli said. "Bonuses were up only slightly in New York City as the industry held the line …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Opinion 89-5
… notice of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not charge … pendency serves as constructive notice of the litigation and avoids the hardship of the common law rule under which a …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 92-5
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License … of school district to grant) SCHOOL DISTRICTS -- Powers and Duties (authority to grant license) STATE CONSTITUTION, …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 2001-1
… generally to State and local governments ( Garcia v San Antonio MTA , 469 US 528, 105 S Ct 1005, 83 L Ed2d 1016), New …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… all 50 states, the District of Columbia, and Puerto Rico to determine if an individual is receiving duplicate … million). While all states, the District of Columbia, and Puerto Rico participate in the PARIS match, not all of them …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingSUNY Bulletin No. SU-337
… Codes IIO, ISO, and/or IWO within the same pay period. New OT Adjustment Earnings Code Description Corresponding … Code Corresponding Overtime Earnings Code IOW IntSftWkend OT Adj-PEF IWO OCS, C72, ORC I2W IntSftWkend OT Adj-PEF 2.5 IWO O25, C25, OR5 IOI Int Inc/Shift OT Adj-PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesSUNY Bulletin No. SU-300
… December 2020 minimum wage increases for hourly employees and provide instructions for payments not processed … of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using an hourly rate. … the alignment of the minimum wage paid to hourly employees and student workers with the minimum wage levels approved as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedOpinion 89-39
… is employed. You state that the board member is neither an officer nor a director of the agency but that he is the … Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … of that contract. In addition, regardless of whether an officer or employee receives a direct or indirect pecuniary …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 98-6
… have a prohibited interest in renewal of such a contract and in any additional contracts entered into with the … by the board of supervisors, would authorize the contracts and that the board of supervisors would audit claims … relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a …
https://www.osc.ny.gov/legal-opinions/opinion-98-6