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Divorce – New Career Plan
… The New York State Court of Appeals has determined that retirement benefits are marital property and subject to equitable … designations made by retirees who chose the Single Life Allowance option or certain alternative options may also …
https://www.osc.ny.gov/retirement/publications/1515/divorceMontauk Union Free School District – Financial Condition (2016M-168)
… plans. The District has not developed long-term financial and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and reduce property taxes. Ensure that the District’s … balance that will not be used to fund operations. Create and adopt a formal plan that defines objectives for each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the … did not have proper documentation for establishing and using two of the District’s four reserve funds. Key … based on historical trends or other identified analyses, and discontinue the practice of appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mVillage of Pomona – Financial Condition (2015M-272)
… 2014-15. Village officials have not developed a multiyear plan to address the Village’s deficits. The Board allowed … in a timely manner. Key Recommendations Develop a plan to eliminate the fund balance deficit and alleviate the general fund’s fiscal stress. Develop a multiyear plan that includes provisions to address the fiscal stress in …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Farmingdale Union Free School District – Financial Condition (2016M-235)
… is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates … they underestimated revenues by a total of $9.8 million and overestimated appropriations by a total of $26.6 million … actual needs, based on available current information and historical data, and discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Brunswick Central School District – Financial Condition (2014M-002)
… the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is … in the District, with approximately 1,200 students and 200 employees. Budgeted expenditures for the 2013-14 … the balances would be used. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Village of Suffern – Budget Review (B23-6-2)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local … estimates before adopting the budget. Be mindful of the legal requirement to maintain the tax levy increase to no …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of … In today’s electronic environment, anyone with a computer and printer may be capable of replicating and manipulating information to produce false documentation. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsCity of Olean – Budget Review (B1-13-2)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Travel Advisory No. 17
… employees at unique assignments such as COVID-19 testing and vaccination sites. In such circumstances, if the employee … with the OSC Travel Manual , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to COVID-19 testing and vaccination sites where meals are being provided, are …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 residents. The … by an elected five-member Board consisting of the Mayor and four Trustees. The Village’s 2012-13 budget totals $3.2 … Village received State contract pricing for nine purchases and overpaid approximately $5,500 for four of these …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37DiNapoli: Local Sales Tax Collections Up 3.8% in August
… must keep in mind sales tax revenues can be volatile and budget cautiously.” In August: New York City’s … $33 million, compared to the same time last year. County and city collections in the rest of the state totaled $945 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… seven members appointed by the Chenango County Legislature and responsible for CCIDA’s general management and financial and operational affairs. Commerce Chenango, Inc. (Commerce) …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fOpinion 93-14
… , 59 Misc 2d 540, 299 NYS2d 1007; In re Assessment of Water Tax In Water District No. 3 of the Town ofNiskayuna, … 318, 392 NYS2d 594; see also O'Donnell v Syracuse , 184 NY 1; 54 NY Jur, Sewers and Sewage §2; 13 McQullin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-14SUNY Bulletin No. SU-123
… the procedures to process nonresident alien scholarships in PayServ. Affected Employees SUNY nonresident alien … for travel, room and board. These payments are reportable on Form 1042-S and may be subject to nonresident alien tax … to report this income separately, OSC has established a new Company. This process will enable OSC to produce a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsOpinion 2002-9
… Law, article 4 [employment of minors], articles 8 and 9 [prevailing wage]; cf . Matter of Onondaga-Cortland Madison BOCES v …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 2007-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to … police officer who is a member of a bargaining unit and is the highest ranking subordinate to the police chief in … police officer who is a member of a negotiating unit and who is the highest ranking subordinate to the police …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 92-1
… on securities deposited in lieu of); (mandatory nature of withdrawal provisions); (procedure for withdrawal upon deposit of appropriate securities); …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 2008-5
… under fire protection contract); (restrictions on use of money payable under fire protection contract); (submission of … to volunteer fire company); (restrictions on use of money by volunteer fire company); (submission of budget by … to volunteer fire company); (restrictions on use of money by volunteer fire company); (submission of budget by …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5SUNY Bulletin No. SU-153
… the following Pay Basis Codes: 21P , ANN , BIW , CAL , CYF and CYP Effective Date(s) Payments for the Fall Semester may … the MOU Side Letter dated August 5, 1998 between UUP, GOER and OSC, certain employees who were part-time during the 1996 … Payments. A retroactive increase is applied to the 2007 and 2008 rates. Eligibility Eligible Employees: Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-153-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2008