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Employee Qualifications, Hiring, and Promotions
… agencies while allowing the staff to remain in the same pension system and tier and retain existing longevity and … requires a Yogi Request Justification Questionnaire and a pension evaluation to obtain MTAHQ approval of a request to …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsOpinion 88-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to cover retired employees); (retirees reduction of benefits) PUBLIC OFFICERS AND EMPLOYEES -- Retirement …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Audit Committee Charter Guidance and Template
… Education, which were adopted as an emergency action and are subject to revision, the audit committee must develop and … activities and make clear that these activities are advisory in nature. Composition and Requisite Skills This … reporting knowledge. Although audit committee members are considered district officers for certain limited …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateCity of Newburgh – Budget Review (B23-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Mandatory vs. Optional Membership
… Membership in the Employees’ Retirement System (ERS) There are two types of … assuming the application is immediately forwarded to us. All New York State employees or employees of participating … System (PFRS) Membership in PFRS is not optional. All police officers and paid firefighters working for …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipRequest for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)
To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdfCollection and Use of the Motor Vehicle Law Enforcement Fee (2012-S-2), Division of Criminal Justice Services 90-Day Response
To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all Fee revenue
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s2-DCJS-response.pdfVillage of Suffern – Budget Review (B8-15-13)
… revenue and expenditure projections in the adopted budget are reasonable. The adopted budget relies on a 16 percent … finance the general fund budget deficiencies because there are no other sources available to reduce the property tax …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Allegany County – Court and Trust Funds (2014M-74)
… by law. Ensure that all moneys deemed abandoned property are paid to the State Comptroller in a timely manner. Ensure that all fees retained are within statutory limits and should consult with the …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Opinion 88-11
… a special act and extinguishment of the private right are necessary for such land to be conveyed to a party other … is well-established that "dedicated park areas in New York are impressed with a public trust and their use for other … and provides that certain restrictions on the use of land are unenforceable unless a declaration of intention to …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Conflicts of Interest of Municipal Officers and Employees
… with divided loyalties, such as when a person has to act on behalf of the public in connection with a matter that … or agreement with a municipality – verbal or written, express or implied. Almost any business dealing you have with … bank or trust company designated as a depository, a paying agent or for the investment of funds of the municipality of …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, … for the prorated share of taxes. The Board should: Ensure all exemptions are established by local law or resolution. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Opinion 93-31
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … (travel expenses - of governing board member from home to meetings) PUBLIC OFFICERS LAW, §64: The expenses of the … where meetings of the board are normally conducted may not be reimbursed as actual and necessary expenses. This is …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… cemetery corporations to ensure fiscal stability and adequate facility maintenance. This audit covers the period of January 1, 2014 … for all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceCompliance With the Enough is Enough Act
… Purpose To determine if the State Education Department (SED) and … on reporting annual incident data. SED must also issue a report to the Governor and Legislature regarding the incident … SED may not meet the reporting requirement until late 2019 – two years later than the Act requires. DSP has …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actOpinion 91-4
Whether fire apparatus of a village could be transferred for nominal or no consideration to a newlyformed joint fire district which would include the village
https://www.osc.ny.gov/legal-opinions/opinion-91-4DiNapoli: Read Fine Print on Your Holiday Gift Cards
… With the giving of gift cards during the holiday season increasing … unless the card has been inactive for at least 12 months. All terms and conditions for a card must be disclosed … any fees will apply to those cards. Rebate cards are not all covered by the same rules as regular gift cards, so this …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsFacilities Planning Bureau Project Review
… manner and, if not, what the impacts on school districts are. We also sought to determine whether districts are commencing project construction prior to obtaining final … The systems the Bureau uses to track project information are antiquated and are not designed to allow staff to perform …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewTown of Burke – Fiscal Oversight (2016M-277)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial operations for … cause to be audited, the financial records and reports of all Town officers and employees who receive or disburse money …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277