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Opinion 2009-2
… may no longer represent those views if, among other things, there have been subsequent court cases or statutory … WATER SUPPLY AND DISTRIBUTION -- Town Improvements (need for State Comptroller's permission) TOWN LAW § 209-q … property in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Lehman College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the four recommendations included in our initial report, Lehman College: Controls Over Bank … was a Certificate of Deposit account (totaling $65,034). In addition, of the 72 payments (totaling $1,248,139) from … over $1 million. These findings point to weaknesses in the monitoring of bank accounts, which increase the risk …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted … owner did not meet the eligibility requirements to receive agricultural building exemptions. As a result, the property … owner incorrectly received $15,231 in tax reductions. Agricultural building exemptions that were granted for the …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Village of Hempstead – Budget Review (B7-16-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4State Agencies Bulletin No. 767
… procedure for the annual review of employees with Earned Income Credit (EIC). Affected Employees Employees eligible to … Credit payments for 2008 Background Internal Revenue Service regulations require employees eligible for advance … a credit or an income tax refund to employees who earn low or modest wages, provided eligibility requirements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditCampbell-Savona Central School District -- Budget Review (B2-14-11)
… a total of $19.7 million, which is at least $1.1 million short of the District’s projection. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11State Agencies Bulletin No. 1795
… limit increases each year, and is based on the Consumer Price Index on December 31 of the previous year. In 2018, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsVillage of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide … year, starting with the fiscal year during which the local government is authorized to issue the deficit obligations, and for each subsequent fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Opinion 2001-7
… parent district. The apparent purpose of the "entry fee" is to recover capital costs of the district. Towns are … expense of the establishment of a public parking district is assessed, levied and collected from the properties within … local law, impose the proposed "entry fee". July 25, 2001 Sean M. Walter, Esq., Deputy Town Attorney Town of Riverhead …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Unified Court System Bulletin No. UCS-90
… Court System of the modified eligibility for Deduction Code 380, AFLAC Voluntary Supplementary Insurance Program. … the General Deduction CD (Agency) page and enter Deduction Code 380 with the applicable effective date and flat amount. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-90-change-eligibility-aflac-voluntary-supplementary-insuranceTown of Seward – Financial Management (2016M-353)
… for the 2016 fiscal year totaled approximately $802,000. Key Finding The Board has not effectively managed fund … overestimated expenditures and underestimated revenues. Key Recommendation Expand the fund balance policy to cover …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353CUNY Bulletin No. CU-285
… 378 . Affected Employees Employees in Bargaining Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS and TT … by City Employees Union Local 237 Effective Date(s) Paychecks dated January 4, 2007 (Institution) OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-285-deduction-code-378-future-planning-insuranceCUNY Bulletin No. CU-284
… 535 . Affected Employees Employees in Bargaining Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS and TT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-284-new-deduction-code-535-aflac-cuny-catastrophic-illnessVillage of Fort Johnson – Claims Processing (2016M-324)
… for the 2016-17 fiscal year total approximately $268,000. Key Finding Village officials have established effective … legitimate Village purposes and approved prior to payment. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324XIX.2 Overview – XIX. Project Costing (PCIP)
… module, along with Commitment Control, controls the amount of expenditures that can be charged and posted to project budgets. The use of a project allows for transactions in one place and … into an agency’s financial transactions over the life of a project for all stakeholders. The Project Guide along …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overviewTown of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… were implemented. … town seneca falls audit follow up procurement …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fChappaqua Central School District – Financial Condition (2015M-193)
… adequately monitored the District’s financial condition and maintained fiscal stability. Key Recommendation Continue to monitor the District’s financial condition and maintain fiscal stability. … Chappaqua Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Town of Somerset – Budgeting for Sales Tax (2016M-419)
… The Town of Somerset is located in Niagara County and has a population of approximately 2,600. The Town, which … Town Board. Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… or approve detailed resolutions for all individuals and firms that provide professional services. District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalGlens Falls Common School District - Cash Management (2019M-177)
… Key Findings District officials did not develop and manage a comprehensive investment program to ensure interest … were maximized. Had officials invested available funds in a financial institution with higher available interest rates, … earnings could have been increased by $45,330 during the audit period. Key Recommendations Ensure available funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177