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Town of Clare – Fiscal Stress (2013M-317)
… The Town of Clare is located in St. Lawrence County and serves about 105 residents. The elected five-member Town … appropriations for 2013 were approximately $136,000 and $173,000 for the highway fund. Key Findings The Board did … fund balance as a financing source in the annual budgets, and in some years, it appropriated more fund balance than was …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317City of Troy – Budget Review (B5-13-20)
… for the 2014 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt … City of Troy Budget Review B51320 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20XV.7 Budget Allocations – XV. End of Year
… period” when SFS is not operational. Agencies need to do the following prior to fiscal year-end (FYE): Resolve …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsComptroller DiNapoli Releases School Audits
… to school officials. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0DiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… Sales tax revenue for local governments in May fell 32.3 percent … according to State Comptroller Thomas P. DiNapoli. Sales tax collections for counties and cities in May totaled $918 … online spending, now largely subject to the sales tax. Detail on this activity is not currently available. “We …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayOpinion 88-41
… purchase instructional equipment to be used by a private nonprofit organization in presenting fire prevention programs …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 88-75
… Services (contract with city attorney's profit corporation law firm) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(b), … who is an officer, employee, director or shareholder of a law firm which is a profit corporation and which represents … Municipal Law, §802 are applicable. You ask whether your law firm may represent a city in complex litigation under the …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Security Longevity/Anniversary Date Calculator
… Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. … Instructions : Enter the First Date of Leave, Return Date, and Existing Security Longevity/Anniversary Date, and click Calculate . …
https://www.osc.ny.gov/state-agencies/payroll/security-longevity-calculatorOpinion 89-42
… §165.00: A village may temporarily invest in short term United States Treasury bills issued in book-entry form, which … concerning the investment of village funds in short term United States Treasury bills under a system known as … to this section may also be made in obligations of the United States of America... b. Such obligations, unless …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 89-60
… Inspector (engaged in private business of performing home inspections) GENERAL MUNICIPAL LAW, §§801, 805-a(1)(b), … inspector engaged in the private business of performing home inspections for prospective purchasers of homes does not … inspector also engaging in the business of providing home inspection reports to prospective purchasers of homes …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 92-40
… is possible, discrepancies may have to be endured in the name of administrative flexibility so long as there exists a …
https://www.osc.ny.gov/legal-opinions/opinion-92-40CUNY Bulletin No. CU-704
… Unit DC37 TG DC37 SJ DC37 TP DC37 TJ DC37 TH DC37 CC DC37 CD DC37 TL DC37 TM DC37 TO DC37 TR DC37 TU DC37 TX … the employee’s record. (The waiver form can be found at: https://paidfamilyleave.ny.gov/pfl-waiver-form ), AND Update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveState Agencies Bulletin No. 2031
… page to support the redesigned Lock-in Letter for Federal Form W-4 version 2020 or later. Affected Employees: All employees who have a Federal Form Version W-4 – 2020 or later and for whom an IRS Lock-in … Lock-in rate instructions and reflect the changes made to Form W-4 in 2020. Instead of restricting the number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsOpinion 94-17
… that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services (imposition and … services provided by the city under a contract with a refuse hauler. It is clear that cities are authorized to … services provided by the city under a contract with a refuse hauler …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 91-16
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Fees (not based on agate measurement for … measurement. If the notice involves tabular matter, the newspaper publishing such notice is entitled to the … sets forth the rates to which the proprietor of a newspaper is entitled for publishing legal advertisements …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 96-5
… appellant on behalf of MVAIC but the corporation itself is not named as a party or appellant. You ask whether in these … from the filing fee. Generally, governmental entities are not exempt from court filing fees unless a statute expressly … the appellant on behalf of MVAIC but the corp itself is not named as a party or appellant …
https://www.osc.ny.gov/legal-opinions/opinion-96-5State Agencies Bulletin No. 1906
… of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year 2021-2022. Affected Employees Employees with … Title and Position Management (TPM) Mass Change Process for Line Item Realignment (LNR); do not use a Position Move …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… event is a law or regulation) Asset’s remaining useful life Estimated ARO liability Method/assumptions used to … by agencies to record an ARO liability and a corresponding deferred outflow of resources, which is amortized over the remaining useful life of the asset. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsVillage 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. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Town of Nanticoke – Financial Condition Management (2017M-186)
… May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186