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Rockland County – Budget Review (B21-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Countys proposed budget for the 2022 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background The Village of Depew is … of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29DiNapoli: School District Tax Levy Cap at 2%
… the inflation factor at 2.95% for those with a June 30, 2026, fiscal year end. “For the fourth year in a row, the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… to ensure that financial activity are properly recorded and reported and that District moneys are safeguarded for the … five-member Board of Fire Commissioners. The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not adopt an investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record of daily cash balances in the … perform monthly reconciliations without it. The Treasurer does not file required annual written financial reports to … to the Village, as stated in the bylaws. The Treasurer does not maintain a cash receipts journal. Additionally, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… $201,000. Key Findings We found that the Board generally does not provide adequate oversight of the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… report to the governing body, or prepare monthly bank reconciliations. Key Recommendations Seek reimbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Village of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2011 through December 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton … Village of West Hampton Dunes Financial Operations 2013M390 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… for the period of January 1, 2012 through July 29, 2013. Background The Mount Vernon Industrial Development …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalDiNapoli: Tax Cap at Two Percent for 2019
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 … be capped at 2 percent for the 2019 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects … Property tax levy growth for local governments with fiscal years that …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Opinion 99-9
… legal education tuition for city attorney) MUNICIPAL FUNDS -- Appropriations and Expenditures (miscellaneous …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 90-36
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … of real property taxes by a taxpayer or retain the check for deposit on or after the date indicated on the check. The … agreed "that the same were not immediately to be presented for payment" (18 Hun, at 260) and the agent wrote in pencil …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-56
… in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (fire district commissioner an employee of firm … doing business with district) -- Exceptions (remuneration and duties exception) GENERAL MUNICIPAL LAW, §§800(3)(c), … of interest in purchase contracts between the firm and the district if the exception contained in General …
https://www.osc.ny.gov/legal-opinions/opinion-88-56XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… destination to which the employee traveled. Zip/Postal Enter the five digit zip code of the destination location for the travel event. If …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsOpinion 88-53
… for working vacations from calculation of final average salary) RETIREMENT AND SOCIAL SECURITY LAW, … is not includable in the calculation of one year final average salary. You ask whether compensation paid to police … is includable in the calculation of one year final average salary under section 302(9)(d) of the Retirement and …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 92-14
… discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded … deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN LAW, §§19, 20: The chief … previously paid into court discharging a mechanic's lien, and if such substitution is permissible, whether it may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 89-1
… The governing board of each county, city, town, village, school district, and of each fire district or other district …
https://www.osc.ny.gov/legal-opinions/opinion-89-1State Agencies Bulletin No. 1109
… April 2011 in the amount of $1,250 or $2,500 based on the eligibility criteria below. Affected Employees … meeting the following criteria is eligible for payment: Is on the payroll March 31, 2011 (Active, on Paid Leave of Absence, or a Military Stipend Leave) in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1109-april-2011-management-confidential-mc-longevity-lump-sum-payments-llsCriminal History Background Checks of Unlicensed Health Care Employees
… safeguard patients through requests for required criminal history background checks when hiring unlicensed … March 3, 2017. Background The Department, through its Criminal History Record Check (CHRC) Legal Unit, is … (FBI) and the New York State Division of Criminal Justice Services (DCJS), which in turn, send any criminal …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employees