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Creditable Service – Special 20- and 25-Year Plans
… Section 383-e (20-year plan) What type of service is creditable in this …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceOpinion 93-14
… Improvement Districts (extension of service within a sewer district) IMPROVEMENT DISTRICTS -- Powers and Duties (extension of service within a county sewer district) SEWER DISTRICTS -- Construction (extension of service within county district) COUNTY LAW, §§256, 266, 268, 270, 271: It appears …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 97-9
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … for article 18 purposes (see, e.g., 1991 Opns St Comp No. 91-48, p 132; 1988 Opns St Comp No. 88-68, p 135; 1985 … failed to include a proposed "floating" industrial/mining zone because one of the board members voting for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 96-15
… the town as a result of the revocation of a building permit. In the case in question, the trial court found that … the town was liable, under the provisions of 42 USC §1983, for damages resulting from the revocation of the building … or a part-town charge. The general rule is that all taxes for town purposes must be levied on the whole area of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 91-8
… he or she purchased bonds issued by the district. 32 Opns St Comp No. 1976, p 80 superseded to the extent inconsistent. … two of §802 (General Municipal Law, §803[2]). A bond issued by a fire district is a "contract" because it is … §800[2]; Local Finance Law, §51.00[3], [5]-[8]; see also NY Const, art VIII, §2; 32 Opns St Comp 1976, p 80). A fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Unclaimed Funds Survey - Feedback Received
… Thank you for your submission! We appreciate your feedback … Receive …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… purpose of our audit was to assess Board compliance with training requirements and to review internal controls over … with New York State General Municipal Law and the District’s procurement policy. Enter into written agreements with all …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… funds, prepares and makes all deposits, pays Department bills and performs all recordkeeping functions with little or … The Board did not review or approve the majority of the bills prior to payment. The audit committee did not complete … and provide oversight. Adopt a code of ethics. Audit bills and approve them before payment. Ensure that an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityCortland County – Public Water Supplies (2016M-318)
… is located in the southern tier of New York State and has a population of approximately 48,500. The County is governed … did not consistently document that they performed analytical reviews of the operators’ monthly operating … manner. Key Recommendation The Director should establish procedures to ensure NOVs are issued when warranted, voided …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Tier East Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight … were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… 1, 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Mechanicville City School District – Financial Condition (2017M-93)
… July 1, 2013 through January 31, 2017. Background The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and … of fund balance is in compliance with statutory limits. … Mechanicville City School District Financial Condition 2017M93 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… operations and financial practices of the Clerk’s office for the period January 1, 2016 through May 19, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Indian River Central School District – Financial Condition (2016M-287)
… fund. The District’s long-range financial plan does not show detailed projections and their effect on fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Mexico Academy Central School District –Financial Management (2016M-219)
… District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Operational Advisory No. 18
… of Appropriation Vendor IDs to be Inactivated Guidance: On June 1, 2015 the Vendor Management Unit will inactivate … reimburses the State for monies paid to a vendor through CAS or the Statewide Financial System (SFS). 0RASP00000 … check issued from the Central Accounting System (CAS) is returned by a vendor that is not in the Vendor File. A …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableSpecial Accidental Death Benefit – New Career Plan
… benefit will be paid to your children who are under the age of 18, or if they are students, until the age of 23. The Benefit The special accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. Background The Renaissance Academy Charter School of the Arts, which provides education to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Village of Akron – Selected Financial Activities (2016M-133)
… operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $6 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Local Sales Tax Sharing in New York State
… school districts within their borders. These sales tax allocations are made in accordance with statute or pursuant …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-state