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Opinion 90-22
… (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL LAW, §11: A … Law, §117 provides, with certain exceptions, that a gas, electric, gas and electric, water, steam, telegraph, or telephone corporation, …
https://www.osc.ny.gov/legal-opinions/opinion-90-22State Comptroller DiNapoli Releases Municipal & School Audits
… managed. Unnecessary enabled network user accounts are additional entry points into a network and, if accessed …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Dix – Supervisor’s Control of Cash (Schuyler County) The former supervisor did not ensure all cash in his custody … collected and disbursed and did not provide oversight of the bookkeepers, who performed all financial duties, …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Town of Hartwick – Water District Operations (2017M-250)
… The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. The Town is … Ensure that accurate information is kept on each property and is compared to the Town’s billing records to ensure all …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Unified Court System Bulletin No. UCS-307
… Employees Association 87 Management/Confidential 86 Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 New York State Court Officers Association SR New York State Supreme Court … Unified Court System Bulletin No UCS307 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawUnion Center Fire Company, Inc. – Internal Controls (2014M-303)
… York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The Company, which is … 2013 through February 2014, the Company incurred $293,600 in expenditures. Key Finding Except for minor weaknesses, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Opinion 91-6
… (see Marino , supra ; cf . Marvec-All State Inc . v Purcell , 110 Misc 2d 67, 441 NYS2d 618 affd 87 AD2d 593, 450 …
https://www.osc.ny.gov/legal-opinions/opinion-91-6State Agencies Bulletin No. 1962
… DMNA Uniform Maintenance Allowance if the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence … Basis Code of ANN, HRY, or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1962-2021-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1875
… Uniform Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence … Basis Code of ANN, HRY or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1875-2020-uniform-maintenance-allowance-employees-division-military-andFinal Average Earnings
… your FAE calculation. (Return to Top) One-Year FAE (Only for PFRS) Eligibility PFRS Tier 6 members are only eligible for this benefit if your employer adopted it …
https://www.osc.ny.gov/retirement/members/final-average-earningsCity of Lockport – Independent Audit Services (2014M-238)
… in poor condition, which the certified public accounting (CPA) firm made no indication of in its 2012 audit report. Key … not have an audit committee to oversee and evaluate the CPA firm’s work. The City’s accounting records contained …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As of the end of the 2013 fiscal year, the Company received approximately $160,800 in revenue and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mVestal Central School District – Financial Condition (2014M-08)
… District operations. Consider providing District taxpayers with budgetary information that includes prior fiscal years’ …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Bombay – Justice Court Operations (2015M-208)
Town of Bombay Justice Court Operations 2015M208
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208William Floyd Union Free School District – Payroll (2016M-165)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … Findings District officials did not adequately segregate payroll duties or establish sufficient compensating controls over the payroll process. The District does not have adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials … results and develop a plan to use the surplus fund balance in a manner that benefits taxpayers. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementWoodbourne Fire District – Board Oversight (2023M-98)
… realistic budgets or maintain reasonable levels of fund balance.The District’s December 31, 2022 fund balance was enough to fund nearly two and a half years of … travel and conferences, fund balance, reserves, credit card use and capital assets. Transparently set aside funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Key Findings Because the TCIDA does not employ any staff, they hired the Tompkins County Area Development … process. Therefore, the Board could not be certain if TCAD staff submitted all IDA projects for its approval and projects could have been given IDA benefits without its knowledge. Although, three businesses …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2011, through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of … Town of Byron Internal Controls Over Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208