Search
State Police Bulletin No. SP-85
… To notify agencies of automatic Dues and Agency Shop Fee increases. Affected Employees Employees in Bargaining Unit 62 … automatically increase the biweekly deduction to $26.12 for Dues (Code 227 ) and $25.03 for Agency Shop Fee (Code 236 … … To notify agencies of automatic Dues and Agency Shop Fee increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-85-dues-and-agency-shop-fee-increase-new-york-state-police-investigatorsCity of Olean – Budget Review (B1-16-2)
… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Opinion 95-22
… Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to purchase exercise equipment) INSURANCE LAW, … Association may not expend foreign fire insurance tax moneys to purchase exercise equipment for use generally … Benevolent Association may expend foreign fire insurance tax moneys to purchase certain exercise equipment to be used …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… IMPROVEMENT DISTRICTS -- Consolidation (procedures for) SEWER DISTRICTS -- Consolidation (procedures for) TOWN LAW, §206: A town board may, on its own motion, and … two or more special improvement districts established for the same purpose, subject to public hearing and …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Oversight of Procurements and Loan Programs
… in accordance with the Public Authorities Law (Law) for the period April 1, 2012 through March 31, 2015. … housing. DANC spent $21.6 million and $15.2 million for all procurements during fiscal years 2012-13 and 2013-14, … received payments on a total of 70 loans it had awarded for various purposes, including affordable housing, business …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsCoalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… threat to our economy. They not only limit the talent pool for hiring, but demonize the very people who help build our … take us backwards, we’re calling on companies to stand up for America's future by rejecting the hateful – and … companies are working hard to foster inclusion and respect for diversity, and strong empirical evidence suggests that …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationCity of Olean – Budget Review (B17-1-3)
… expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. … The District’s general fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings … The District’s fund balance exceeded the statutory limit for two out of the last three years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. … expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key … procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Statewide Local Sales Tax Collections Up More Than 21 Percent
… of New York City also saw year-over-year collections for July grow by double digits, ranging from 17.3% in Lewis … against what had been reported by sales tax vendors for the reporting quarter and adjusts payments to local … on the regional picture of sales tax collections for the third quarter (July-September) of 2021. Table Monthly …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentTown of Florida – Town Clerk Operations (2012M-215)
… was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background … there may have been transactions that were not accounted for and additional moneys missing. We were unable to … instead of the days when the collections were batched for deposit. Record deposits made in the accounting records …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… sheet" format also is permitted. Classification of assets and liabilities is required in either case. Business-Type … Enterprise Funds Governmental Activities Water and Sewer Parking Facilities Totals Internal Service Funds ASSETS Current assets: Cash and cash equivalents $8,416,653 $369,168 $8,785,821 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Compliance With Executive Order 95 (Open Data)
… 11, 2013, established an Open Data Website (Open Data) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. As of December 2019, there were over 4,600 … provided a complete catalogue or accompanying schedules for making the data public, as required. Additionally, we …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… adequate oversight of the Town’s financial activities for the period January 1, 2011, to September 30, 2012. … members. Budgeted 2013 appropriations were $271,156 for the general fund and $672,290 for the highway fund. Key Findings Our audit revealed that …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Vendor File Advisory No. 10
… vendors on the New York State Vendor File that are “open for ordering” have the functionality to submit electronic … invoices. See the Guide to Financial Operations XII.4.E for more detail. … Electronic Invoicing …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingOpinion 93-32
… local board of ethics by municipal officers and employees for purposes of obtaining information relative to potential … 18 (§800 et seq .). If so, you ask whether our request for these documents is subject to the Freedom of Information … the accounts and financial affairs of the municipality for the purpose of obtaining information relative to …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 97-11
… (authority to establish financial disclosure requirements for housing authorities) CONFLICTS OF INTEREST -- Financial … (authority to establish financial disclosure requirements for housing authorities) PUBLIC HOUSING AUTHORITIES -- … require the members of the housing authority established for the city to complete and file an annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 2000-8
… health commissioner as partner with a member of a not-for-profit corporation providing home health care services to … health commissioner as partner with a member of a not-for-profit corporation providing home health care services to county) HEALTH AND HEALTH SERVICES -- Contracts for (home health care services) PUBLIC HEALTH LAW §352; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… and reported and that Company moneys were safeguarded for the period January 1, 2012 through December 31, 2013. … and reported expenses totaling approximately $33,500 for the 2013 fiscal year. Key Findings The Treasurer does not … cash receipts journal and retain supporting documentation for all cash receipts and disbursements. … Red Creek …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… oversight of the Department’s financial operations for the period January 1, 2014 through April 6, 2015. … organization that provides fire protection services for the residents of the Town of Alden in Erie County, … or monitor the financial activities and documentation for the daily lottery account. Key Recommendations Verify …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls