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Town of North Salem - Agricultural Exemptions (2018M-194)
… The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… to ensure that financial activity was properly recorded and Department money was safeguarded for the period January … The Department is governed by a Board of Directors, and the members elect a Treasurer. Expenditures for 2014 … financial transactions. Contact the Department’s bank and request that copies of canceled checks be returned with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overTown of Hancock – Transfer Station Operations (2016M-255)
… The Town of Hancock is located in Delaware County and has approximately 3,000 residents. The Town, which is … Town Board, operates a transfer station for Town residents and the Town of Tompkins residents. In 2015, the Town collected revenues of $11,600 and expended $57,100 for transfer station operations. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Fire District Information
… to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure Accounting Bulletin [pdf] Accounting and Reporting Manual for Fire Districts [pdf] Filing an … for Fire District Commissioners: Adopted Rules and Regulations for Implementing New Training Requirements …
https://www.osc.ny.gov/local-government/resources/fire-district-informationTown of East Hampton – Budget Review (B18-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B1879 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9BOCES Milk Bidding (2018-MS-2)
… whether Board of Cooperative Educational Services (BOCES) milk bidding practices foster competition. Key Findings Milk bidding practices used generally resulted in receiving … to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Broome County – Financial Condition (2017M-187)
… policy that states minimum levels of fund balances that should be maintained. Key Recommendations Cease using fund …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Town of East Hampton – Budget Review (B17-7-15)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008, and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15State Agencies Bulletin No. 2402
… Purpose: The purpose of this bulletin is to inform agencies of the 2026 New York State Paid Family Leave Program rate. … The purpose of this bulletin is to inform agencies of the 2026 New York State Paid Family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2402-2026-new-york-state-paid-family-leave-rate-increaseState Agencies Bulletin No. 1503
… If the ZZZ position pool also contains a lapsing account code, OSC Payroll will be contacting your agency to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1503-updating-payserv-chartfield-strings-september-lapsing-eventsOpinion 88-72
… in the opinion. SEWER DISTRICTS -- Establishment (of town district within county district) COUNTY LAW, §250; TOWN LAW, §§190, 209: The establishment of a county sewer … Concerning the formation of a town sewer district within the boundaries of an existing county sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… The percentage of school districts initially planning to override New York’s property tax cap in 2016-17 has nearly doubled when compared to last year, but still remains relatively small, according to … The percentage of school districts initially planning to …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capState Agencies Bulletin No. 1909
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing … service credit in either BU01 or BU21. Please note, there is no 2021 increase in the Hazardous Duty Pay payment amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01State Comptroller DiNapoli Releases State Audits
… other than personal service costs. Department of Health (DOH): Improper Fee-for-Service Payments for Pharmacy Services … managed care. In a follow-up report, auditors determined DOH has made some progress in addressing the problems … limits set by law. In a follow-up report, auditors found DOH has made progress in addressing the problems identified …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… submitting accurate administrative costs to the Department and whether the Department was appropriately applying the … We also determined the Department provided insufficient and conflicting MMCOR cost-reporting guidance that allowed … marketing expenses as facilitated enrollment; and assess the costs of the actuary contract against the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followSUNY Bulletin No. SU-244
… to $100,000 5.75% More than $100,000 6% The Benefit Plans and the narrative descriptions are found below. Note : The … rates are identified within the description. SUNY and State Education Department Benefit Plan Description … TIAA members who enrolled in the ORP between April 1, 2012 and December 31, 2013 Agency Actions Each SUNY campus is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementSUNY Bulletin No. SU-255
… to $100,000 5.75% More than $100,000 6% The Benefit Plans and the narrative descriptions are found below: Note : The … rates are identified within the description. SUNY and State Education Department Benefit Plan Description … TIAA members who enrolled in the ORP between April 1, 2012 and December 31, 2014 Agency Actions Each SUNY campus is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirementOpinion 92-29
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (applicability of General … filling vacancy in office of police commissioner) POLICE AND POLICE PROTECTION -- Police Commissioner (applicability … consisting of a commissioner, deputy commissioner and a uniformed force. The commissioner, who for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 92-2
… FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants … HYDRANTS -- Fire Districts (authority to use general fire district funds to pay amounts due under contract for hydrants … hydrant contract) TOWN LAW, §176(12),(27): General fire district funds may not be used to pay amounts due under a …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 91-11
… of three years. You further state that the mayor nominates and appoints the city engineer with the consent of the common … is two years. Local governments are authorized to adopt and amend local laws, not inconsistent with the Constitution … officer are Morin v Foster , 45 NY2d 287, 408 NYS2d 387 and Hampton Heights Development Corp. v Board of Water Supply …
https://www.osc.ny.gov/legal-opinions/opinion-91-11