Search
Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 92-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- … the court. 5. By court order rendering a final judgement on the merits in favor of the owner. 6. By a court order of … should consult with the county attorney for advice on the degree of proof which would be acceptable. Whatever …
https://www.osc.ny.gov/legal-opinions/opinion-92-14State Agencies Bulletin No. 1449
… to employees age 50 and over. These employees can defer up to $6,000 in addition to their regular contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1449-deferred-compensation-maximum-contribution-limits-calendar-year-2016State Agencies Bulletin No. 1538
… regarding this bulletin may be directed to the Nationwide Helpline at 1-800-422-8463. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1538-deferred-compensation-maximum-contribution-limits-calendar-year-2017Town of Tyrone – Financial Management (2014M-343)
… Key Findings The Town should avoid relying on surplus fund balance as a revenue source to finance recurring expenditures, which ultimately depletes fund balance below a reasonable level. The Town has not developed … of fund balance that must be maintained for sufficient cash flow and other purposes. Develop structurally balanced …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343State Agencies Bulletin No. 1883
… of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees Employees who are members of ORP in Tiers 1-5 are affected. Background In accordance with Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5State Agencies Bulletin No. 1876
… NYCERS, PFRS, NYSTRS or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. … plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will … for the above referenced retirement systems are currently in effect. OSC Actions PayServ will automatically stop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsGlens Falls Housing Authority – Tenant Rents (2014M-370)
… Properly segregate the duties for tenant rent collection among the office employees or provide additional …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Latham Fire Department – Length of Service Awards Program (2016M-279)
… to examine the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for the period … Latham Fire Department Length of Service Awards Program 2016M279 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279State Agencies Bulletin No. 2190
… maximum employee premium deduction for Paid Family Leave in 2024 will be $333.25 per year. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseAccounts Payable Advisory No. 66
… of State Assets Reference : Guide to Financial Operations: Chapter XII.10.E – Reporting the Theft, Loss or Misuse of … please refer to Guide to Financial Operations: Chapter XII.10.E – Reporting the Theft, Loss or Misuse of … Assets . Update : The Guide to Financial Operations Chapter XII.10.E – Reporting the Theft, Loss or Misuse of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsState Agencies Bulletin No. 2402
… The purpose of this bulletin is to inform agencies of the 2026 New York State Paid Family Leave Program rate. Affected … Department of Financial Services has announced that the 2026 premium rate and the maximum weekly employee … be $411.91 per year. Effective Dates: Effective for all 2026 paychecks, as of Institution paycheck dated January 8, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2402-2026-new-york-state-paid-family-leave-rate-increaseGroton Central School District – Cash Management (2020M-124)
… (Board) investment policy. Solicit interest rate quotes to maximize interest earnings or prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of North Salem - Agricultural Exemptions (2018M-194)
… (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted … Determine whether the Town Assessor Assessor is properly administering agricultural real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194BOCES Milk Bidding (2018-MS-2)
… 2-Orleans [pdf] . Audit Objective Determine whether Board of Cooperative Educational Services (BOCES) milk bidding … the most cost effective purchasing option. 1 U.S. Code of Federal Regulations, Title 7 Section 210.10 2 New York …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Town of East Hampton – Budget Review (B18-7-9)
… 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/2018/10/29/town-east-hampton-budget-review-b18-7-9Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… 2014 through January 31, 2015. Background The Clifton Park Volunteer Fire Department is a volunteer organization that comprises firefighters who serve … Clifton Park Volunteer Fire Department Internal Controls Over Financial …
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 purpose of our audit was to determine if transfer station operations were self-sufficient for the period … by an elected five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins … revenues of $11,600 and expended $57,100 for transfer station operations. Key Findings The Town of Hancock received …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Laurens Fire District – Financial Activities (2021M-43)
… mitigating controls. The Board did not contract for an independent audit of its 2019 records, as required by law, or … implement adequate mitigating controls. Obtain an annual independent audit of the 2019 records and annually audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Wappingers Central School District – Professional Services (2022M-88)
… use competitive methods, as required by District policy, to select 40 professional service providers who were paid … of professional service providers’ contracts is conducted to determine the need for new RFPs. Except as specified in … with our recommendations and have indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88