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Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Town of Sheridan – Shared Services Costs (2023M-74)
… complete report – pdf] Audit Objective Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared … pursuant to an intermunicipal agreement (IMA) and whether the Town Board (Board) conveyed land in a transparent and … Determine whether the Town of Sheridan Town was reimbursed equitably for shared …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and … are accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Main-Transit Fire Department – Credit Cards (2024M-77)
… officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit … Although the Board approved the credit card bills for payment, it did not ensure that the related voucher … a result, 273 purchases were missing invoices or receipts. For example, a credit card statement had three automatic …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Opinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. SEWER DISTRICTS -- Construction (of laterals to serve previously unserved properties within … Concerning the authority of a sewer district to install at the expense of the district …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2002-1
… of the program. We do not see any compelling reason to depart from the literal language of the statute. Accordingly, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1State Agencies Bulletin No. 1462
… To inform agencies of the content information for the 2015 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … To inform agencies of the content information for the 2015 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1385
… to Recipient Not applicable. Box 12a Withholding Agent’s EIN This box is populated with the Employer Identification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 2003-1
… the town board. You ask whether the cost of an improvement for an extension to an existing town water district is borne … the original district. Subdivision 5 also makes provision for charging to the properties within the extension a portion … is no corresponding provision in section 202(5), however, for charging any portion of the expense of the extension to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 89-9
… to a creditor or to a person who has paid or incurred the funeral expense of the decedent. Payment may not be made … to a creditor or to a person who has paid or incurred the funeral expenses. The affidavit must show that the decedent …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 89-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … association has been created by special act of the State Legislature and is authorized to receive direct payment …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 88-71
… of water rents. You indicate that the city's code provides for the imposition of a penalty of 10% on any water bill not … the due date. We understand that the code also provides for partial payment of past due water rents and that … if they act with competent authority, in good faith, and for sufficient consideration ( Radinsky v City of New York , …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 91-44
… of its board of fire commissioners if the district pays all or part of the premiums or subscription charges on behalf …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Mitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… Despite waiting lists for Mitchell Lama apartments being very long and turnover very slow, some … six lotteries for applicants to get on waiting lists for apartments in 2013, 2016 and 2017, collecting over $200,000 … in fees from 1,002 applicants. They awarded just 23 apartments. Another 29 people on the waiting lists asked to …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeState Agencies Bulletin No. 1812
… Subject Summary of Tax Related Changes for 2020 Purpose The purpose of this bulletin is to inform agencies of the updated IRS tax withholding requirements for 2020 and other tax related topics. Affected Employees Employees meeting the … of this bulletin is to inform agencies of the updated IRS tax withholding requirements for 2020 and other tax related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020CUNY Bulletin No. CU-425
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … 6220 of the Education Law and the Memorandum of Agreement for 2007-2011 between the City University of New York (CUNY) … (PSC), yearly increments are to be processed in July for all eligible PSC employees. Effective Date(s) Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-425-july-2011-increments-city-university-new-york-cunyCUNY Bulletin No. CU-448
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … 6220 of the Education Law and the Memorandum of Agreement for 2007-2011 between the City University of New York (CUNY) … (PSC), yearly increments are to be processed in July for all eligible PSC employees. Control-D Report Available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-448-july-2012-increments-city-university-new-york-cunyOpinion 91-25
… Plattsburgh , 84 Misc 2d 70, 376 NYS2d 781, affd 50 AD2d 614, 375 NYS2d 500, lv denied 38 NY2d 1004, 384 NYS2d 441). … retirees (see Harzinski v Village of Endicott , 57 NY2d 614, 454 NYS2d 54, modifying 83 AD2d 305, 445 NYS2d 247; see …
https://www.osc.ny.gov/legal-opinions/opinion-91-25State Police Bulletin No. SP-88
… Employees State Police Commissioned and Non-Commissioned Officers represented by State Police Benevolent Association … that provides for Salary Increases and other payments for Officers in BU17. Contract Provisions and Eligibility … Prorated Cash Payment Award (CPN, CPC) Non-Commissioned Officers must be on the payroll full-time in BU17 between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17Opinion 2005-4
… or inconsistency between the two (see, e.g., Nassau County v Town of Hempstead , 84 AD2d 557, 443 NYS2d 274 app … The BOCES board, by resolution, may divide the BOCES into election districts so long as there are at least 700 … ( id .) The inspectors make a written report of election results ( id .). 3 BOCES are established by order of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4