Search
Opinion 2002-7
… required to expend monies from reserve fund) EDUCATION LAW §§259, 3651: The library board of trustees of a school … is subject to referendum. Section 259(1) of the Education Law provides, with respect to public libraries, that monies … Korn v Gulotta , 72 NY2d 108, 534 NYS2d 108; but see Town Law §107[1], Village Law §5-506[1][c], County Law …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7State Agencies Bulletin No. 1534
… is $18,448.11. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, pensionable overtime earnings limit of $15,000 effective January 1, 2010. This amount increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1534-tier-5-pensionable-overtime-earnings-limit-calendar-year-2017-employeesState Agencies Bulletin No. 1450
… calendar year 2016 is $17,910.78. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employeesTown of Bainbridge – Financial Management (2016M-332)
… 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 … amounts of fund balance. Key Recommendations Develop and adopt structurally balanced budgets with tax levies that equal the difference between recurring …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332State Agencies Bulletin No. 1639
… of a change to the process for reissuing New York State payroll checks. Background Under the current business … Form TD346 to place a stop payment on a New York State payroll check. The Bureau of State Accounting Operations … processed by the Treasury, OSC’s Bureau of State Payroll Services will reissue a payroll check to the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1639-reissuance-state-payroll-checksVillage of Upper Brookville – Justice Court (2013M-160)
… The purpose of our audit was to determine if the Board and Justice established adequate review procedures and … Background The Village of Upper Brookville is located in Oyster Bay in Nassau County. The Village is governed by an … key aspects of the Court’s cash accounting functions with limited oversight. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… complete report - pdf] Audit Objective Determine whether the Board provided proper oversight of water billing operations. Key Finding The Board did not … her duties. Key Recommendations Segregate the water clerk’s incompatible duties or design compensating controls. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… or other projections. Develop and adopt financial plans for the maintenance of a reasonable level of fund balance and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through October 8, 2014. … and job information provided when businesses apply for financial assistance. Agency officials have not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… completed annual sexual harassment prevention training (SHP Training). Key Findings Although County officials … provided employees and most elected officials annual SHP Training, they did not maintain reliable records of who … 308 of the individuals we tested (98 percent) completed SHP Training. Specifically: We question the SHP Training …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Village of Port Dickinson – Capital Asset Accountability (2023M-68)
audit village port dickinson
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… January 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson City entered into an … a consent order requiring construction of a new facility with a completion deadline of April 2017. If the new facility …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mNorth Colonie Central School District – Claims Processing (2013M-9)
… Colonie Central School District (District) is located in the Town of Colonie, Albany County. The District is … for the 2012-13 fiscal year are $94.1 million, and funded primarily with real property taxes and State aid. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9CUNY Bulletin No. CU-291
… an eligible title of Auto Mechanic, Auto Mechanic (CUNY) or Machinist Effective Date The increase is effective 4/29/07 … memorandums dated November 3, 2006 and February 27, 2007 from Carmelo Batista, Jr. Agency Actions Reporting the Rate … exist on the employee’s Job Data page. DATE CORRECTION from Bulletin CU-280: Any Auto Mechanics, Auto Mechanics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Champion. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialTravel Advisory No. 17
… employees at unique assignments such as COVID-19 testing and vaccination sites. In such circumstances, if the employee requests a per diem … declined the meal provided at the site. In accordance with the OSC Travel Manual , the employee’s supervisor and …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesVillage of Munnsville – Financial Operations (2012M-239)
… 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a population of approximately 470 residents. The … has not filed the required annual financial report with OSC on a timely basis. The Board did not audit, or cause …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Concord Industrial Development Agency – Agency Management (2015M-61)
… has not taken sufficient action to initiate new projects and encourage the creation or expansion of new business, … CIDA has undertaken no new projects since 2012 and the Board has not actively pursued new sources of revenue … The Board should reevaluate CIDA’s overall goals and operations and consider dissolving and merging into Erie …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementVillage of Margaretville - Fiscal Management (2018M-78)
… financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations Adopt … Use surplus general fund money as a financing source for funding one-time expenditures, funding needed reserves, …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Accounts Payable Advisory No. 22
… Subject: Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business Units … reference, MWBE spending will not be accurately captured in the New York State Contract System. Therefore, Business Units’ …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-number