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Opinion 91-22
… be incorporated as a separate not-for-profit corporation. You ask whether a fire police squad may separately …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Opinion 88-31
… (refund of 2% cash bail fee) GENERAL MUNICIPAL LAW, §99-m: A county treasurer is not required to refund the fee … Section 99-m of the General Municipal Law provides that: "When, pursuant to the provisions of title P of the criminal … liability (see NY Legis Ann., 1986, p 128). Section 99-m does not define the word "case", but CPL, §1.20(16) defines a …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Town of Hartwick – Water District Operations (2017M-250)
… Purpose of Audit The purpose of our audit was to determine whether … July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. … is kept on each property and is compared to the Town’s billing records to ensure all users of the system are being …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Village of Ossining – Parking Ticket Collections (2017M-259)
… Purpose of Audit The purpose of our audit was to determine whether an adequate system is in place to … totaled $53.9 million. Key Findings The Board has not adopted adequate policies and practices for collecting … tickets outstanding as of September 30, 2017. Tickets have remained on the unpaid parking tickets report for many …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259State Police Bulletin No. SP-193
… Date(s) Paychecks dated June 12, 2019 OSC Actions At the request of the PBA, OSC has implemented a change in … may be directed to the PBA Director of Member Services at (518) 462-7448. Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-193-police-benevolent-association-pba-new-york-state-troopers-inc-duesSUNY Bulletin No. SU-212
… employees. Questions Questions may be directed to the Payroll Deduction mailbox. … To notify agencies of a change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-212-united-university-professions-uup-change-dues-structureNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Purpose of Audit The purpose of our audit was to evaluate the oversight of the Company’s financial … Warren County. The Company contracts with the Town to provide fire protection services to the Town’s northern area and is governed by a seven member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overElba Fire Department – Controls Over Financial Activities (2014M-286)
… provides fire protection services for the Village and for residents outside the Village pursuant to a contract … payment to ensure that they are for appropriate purposes and supported by adequate documentation. … Elba Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mLake Placid Central School District – Transportation State Aid (2023M-95)
… As a result, District’s taxpayers will not benefit from the $18,842 in aid the District would have received upon … aid applications with SED, taxpayers will also not benefit from the remaining $45,034 officials can claim. Key … and have initiated, or indicated they planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Northern Adirondack Central School District – Leave Accruals (2020M-50)
… employee leave records. Key Findings Employees are allowed to earn vacation leave accruals that exceed the amount … employees do not use leave time they are not entitled to. Update accrual balances to reflect Board-approved contracts. Discuss overpayments …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Accounts Payable Advisory No. 69
… the employee’s identification number (or N number) in the proper format. Reference : Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsTown of Warrensburg - Procurement (2014M-96)
… 31, 2013. Background The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and … Key Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as … policy annually. Ensure that competitive bids are obtained in accordance with the purchasing policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… errors for District retirees. These errors were reported in submissions to the New York State Local Retirement System. … the scope of this audit, they are being reviewed and are in the process of being adjusted. … Determine if District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… complete report - pdf ] Audit Objective Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102State Agencies Bulletin No. 959
… transactions using the Deduction Code 541. Agency update is not available for this deduction. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/959-new-deduction-code-541-nyscopba-permanent-life-insuranceState Agencies Bulletin No. 958
… transactions using the Deduction Code 540. Agency update is not available for this deduction. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/958-new-deduction-code-540-nyscopba-long-term-careOpinion 94-32
… of service award program if fire department ceases to provide service outside village or if fire department is dissolved); (authority to transfer responsibility for service award program to fire company) VOLUNTEER FIREFIGHTERS -- Service Award …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Opinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as outlined above with respect to transfers …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … The Board did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mCUNY Bulletin No. CU-640
… Employees Employees represented by DC37, Local 375 in Bargaining Units TG, TJ, TP and SJ Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-640-district-council-37-dc37-local-375-dues-increase