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Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.26 million. Key Findings The … disbursements, cash balances and budget-to-actual results for each fund. Submit accurate and timely financial reports …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and … with limited oversight. The Board did not annually audit the Clerk-Treasurer’s records. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267NYSLRS Members – Register for Retirement Online
new york state and local retirement system, nyslrs, employees retirement system, ers, police and fire retirement system, pfrs, members, Retirement Online, account, register, sign up
https://www.osc.ny.gov/files/retirement/members/pdf/register-for-retirement-online.pdfTown of Elba - Real Property Tax Exemptions (2018M-261)
… $6 million, on properties with a total assessed value of $15.5 million. The Assessor: Granted or subsequently …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… jail operations and to identify cost-savings opportunities for the period January 1, 2012 to June 5, 2013. Background … located in the Southern Tier of Western New York and has a population of approximately 50,000 residents. The County is … staffing, particularly, an insufficient number of part-time officers. Had the Sheriff’s Office had sufficient …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Opinion 93-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … salary of county attorney when so acting. If that opinion does still represent our views, you also ask whether our … upon the deputy. There remains no other vested with any of its functions. The deputy at once becomes acting …
https://www.osc.ny.gov/legal-opinions/opinion-93-1SUNY Bulletin No. SU-355
… for a salary increase of three percent (3.00%) for all eligible SUNY M/C employees who are included in BU13. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-355-2024-salary-increase-state-university-new-york-sunyVillage of Port Dickinson – Capital Asset Accountability (2023M-68)
… Village officials did not properly record and account for all capital assets. As a result, the Village has an increased … Maintain a complete, accurate and current inventory of all capital assets. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Opinion 90-61
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Preemption (financing town … -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts … basis. Town Law, §§202 and 202-a provide the manner in which assessments shall be raised in town special …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Health (DOH): Early … are only being reimbursed for milestones and goals they have actually attained. … Managed Care Organizations MCOs are …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsAbandoned Property
… Comptroller DiNapoli's Legislative Program Legislative Session 2021-2022: … – Signed into law on November 22, 2022 as Chapter 640 of the Laws of 2022 – A.7742-A/S.9360 (Lavine/Thomas) – …
https://www.osc.ny.gov/legislation/abandoned-property-0Opinion 90-24
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still … 58.00, 59.00, 60.00, 62.00 and 63.00 of this chapter, and any other powers or duties pertaining or incidental to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Contract Advisory No. 25
… centrally organized Since the launch, 41 agencies have signed up for EDSS access and are actively using the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssOpinion 2003-2
… that the authority to establish joint fire districts does not apply to coterminous town/villages because, by …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 88-54
… The town board may, however, initiate proceedings for such an extension prior to the effective date of the … December 31, and, if so, what time table must be followed for the extension of the consolidated district. As noted in … special districts only becomes effective after the period for filing a petition requesting a referendum has expired or, …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 94-25
… FIREFIGHTERS -- Service Award Program (service credit for attending meetings of groups within a fire department or … year of firefighting service under a service award program for attendance at "meetings" of an emergency rescue and first … year of firefighting service under a service award program for attendance at "meetings" of groups formed within a fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Additional Resources – Information Technology Contingency Planning
… https://www.cisecurity.org/ms-isac/ National Institute of Standards and Technology (NIST), Computer Security … New York State Office of Information Technology Services …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/additional-resourcesVillage of Belmont – Water and Sewer Operations (2014M-101)
… $20,962; only two accounts for $238 were being relevied on the tax roll. The Clerk-Treasurer does not maintain … Ensure that unpaid water and sewer bills are relevied on the tax roll to enforce payment. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m