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Opinion 98-13
… (with museum registered by regents) LOCAL LAWS -- Fees (imposition of for visiting town building containing … with museum registered by regents) ARTS & CULTURAL AFFAIRS LAW, §§57.07, 61.05; EDUCATION LAW, §§253, 255, 262; … authority to establish a public library. Arts and Cultural Affairs Law, §61.05 provides that any municipal corporation …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… are to advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax … Board. The Agency reported 48 active projects with payment in lieu of taxes (PILOT) agreements in 2014. Key Findings The Board did not develop an adequate …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andDutchess County – Court and Trust Funds (2014M-293)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… internal controls over information technology and online banking for the period of June 1, 2011, to September … not developed a formal disaster recovery plan, instituted breach notification procedures, or adopted procedures for data backup. Although audit logs are available through the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineDelaware County – Assigned Counsel (2016M-384)
… June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and … over $2.9 million for assigned counsel costs over the last three years. Key Findings County officials began working with … guidance for determining assigned counsel eligibility in April of 2016 County Law and State Executive Law were …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Employer Education Seminars
… The work you do with NYSLRS is essential in making sure members get the … Reporting Hiring Retirees (Return to Top) Where and When Seminars Are Held Seminars are held at various locations … will receive an email from our Employer Education team (check with your Contact or Security Administrator if you are …
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … disabled. Most of these accounts should have been disabled in February 2021 when the District updated their network … B includes our comment on an issue that was raised in the District’s response letter. … audit school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkPayroll Improvement Project Bulletin No. PIP-013
… information received on the AC 3346 until the system is shut down on March 10, 2021. The form was recently updated to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andAgency Financial Reporting Package
… system used by the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the … Log in to Online Services to get started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageOpinion 92-14
… upon the invalidity of the lien. In Application of Tumac Realty Corp. , 203 Misc 649, 123 NYS2d 642, (City Court, City … held that such substitution is permissible (see, Tumac Realty Corp. , supra ). In any event, a court is responsible …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extra25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… be eligible to retire with 25 or more years of creditable service, regardless of age. “Creditable service” is: Service as a firefighter or police officer under a 20- or 25-year plan; Service as a … the New York State Police; Service in the Regional State Park Police; Service in the U.S. military, as specified by …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Partial Lump Sum Payment – State Police Plan
… can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit … retirement, review and select your pension payment and PLS options online using Retirement Online . If you file for … when various percentages become available. Your Single Life Allowance will be reduced by the percentage of the PLS …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentCost-Saving Ideas: School District Auditing – External Auditor
… Responsibilities and Resources Updated 2016 … CostSaving Ideas School District Auditing External Auditor …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorLimitations – En-Con Police Officers Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. Any …
https://www.osc.ny.gov/retirement/publications/1822/limitationsBuffalo City School District – Special Education and Grant Administration (2017M-73)
… 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in … rates. The District was not rebilling school districts of residence when NYSED released updated NRT rates. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… that all Project change orders were submitted as required to the New York State Education Department (SED) for … totaling approximately $2 . 7 million were not submitted to SED, as required, for the Commissioner of Education’s … are properly approved. Actively monitor change orders to ensure the District submits change orders for approval …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersBelfast Central School District – Procurement (2016M-317)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through August 16, 2016. … compliance with the procurement policy and periodically report to the Board. Solicit competition for professional … the use of RFPs or quotes and obtain the appropriate number of quotes for purchases as required by the procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditSaranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdf