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Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2011, to July 12, … for the 2013 fiscal year. Key Findings District controls are not adequate to ensure that financial activity is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Circleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial … into an agreement with the District’s bank for electronic transfers. The treasurer performed online transactions … controls over cash disbursements. The treasurer failed to file the annual financial report with the Office of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… criteria are met: Tangible Assets The asset is tangible in nature, complete and is not a component part of another item. The asset is used in the operation of the State's activities. The asset has a … guidelines): All Land Buildings Machinery and Equipment in excess of $40,000 Office Furniture and Equipment in excess …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureCity of Yonkers – Budget Review (B21-6-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Capital – 2022 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … up by $252.9 million (78.5 percent). This category’s share of total capital spending increased from 3 percent to … spending to average $18.6 billion per year; and The share of non-federal capital spending financed on a …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalSteuben County – Court and Trust Funds (2024-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was … established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4CUNY Bulletin No. CU-361
… and CC represented by DC 37, Local 384 Effective Date(s) Paychecks dated January 15, 2009 OSC Actions OSC will … University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin notifies agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-361-district-council-37-local-384-dues-and-agency-shop-feeCUNY Bulletin No. CU-116
… Employees Employees in bargaining unit TE Effective Date Paychecks dated July 12, 2001 OSC Actions OSC will … University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin explains the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-116-dues-and-agency-shop-increase-and-change-calculationCUNY Bulletin No. CU-767
… union dues increase for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by the NYSNA in Bargaining Unit TE are affected. Effective Dates: Changes will be effective in paychecks dated July 13, 2023. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-767-new-york-state-nurses-association-nysna-dues-increaseCUNY Bulletin No. CU-732
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Effective Dates Changes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-732-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-701
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Effective Dates Changes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-701-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-789
… union dues increase for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by the NYSNA in Bargaining Unit TE are affected. Effective Dates: Changes will be effective in paychecks dated July 11, 2024. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-789-new-york-state-nurses-association-nysna-dues-increaseCUNY Bulletin No. CU-821
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … paychecks dated April 3, 2025. OSC Actions: At the request of IBT, Local 237, OSC will automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-821-international-brotherhood-teamsters-ibt-local-237CUNY Bulletin No. CU-285
… affected. Effective Dates: Changes will be effective in paychecks dated May 15, 2025. OSC Actions: At the request of … Rate Carpenters 9792005 T6 $58.66 $67.01 Carpenters (CUNY) 9704899 T6 $58.66 $67.01 Supervisor Carpenters 9792071 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-285-united-brotherhood-carpenters-and-joiners-america-ubcjaOpinion 93-11
… WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c]) GENERAL … purchase contract is deemed to be existing indebtedness for purposes of determining the political subdivision's power … art VIII, §4). Section 104.00(a) defines "indebtedness", for purposes of calculating the limitations under that …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 97-15
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … government may not exercise home rule powers in situations where the State Legislature has demonstrated a desire or … ; Jancyn , supra ; Con Ed , supra ; see also 1990 Opns St Comp No. 90-39, p 88; 1987 Opns St Comp No. 87-55, p 83). …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 97-14
… each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to purchase … for department use. You ask whether foreign fire insurance tax moneys may be expended by a volunteer fire department to … the Insurance Law govern the use of foreign fire insurance tax moneys except as otherwise provided in any special law 1 …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 90-61
… (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose … Supply Districts (abolishment and reestablishment as water district); (authority to impose benefit assessments or user … the costs of establishing and maintaining a water supply district only on an ad valorem basis, and not on a benefit …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … This Office has previously stated that since town property is acquired only for proper town purposes, it may …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-42
… HOUSING AUTHORITY -- Fees (exemption from filing and recording fees) REAL PROPERTY TAXES AND ASSESSMENTS -- … TAX LAW, §1122; CPLR 8021; PUBLIC HOUSING LAW, §52: In a county which maintains an alphabetic system of indexing lis pendens, the county clerk is entitled to a fee of ten dollars for each in rem tax foreclosure list filed …
https://www.osc.ny.gov/legal-opinions/opinion-90-42