Search
Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… Purpose of Audit The purpose of our audit was to determine if Village officials adopted … 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Madison Central School District – Procurement of Professional Services (2015M-322)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for procuring professional services … Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mOpinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dissolution (when …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Audit Response Timeframe
… Signed into law on November 20, 2019 as Chapter 507 of the Laws of 2019 – A.7794 (Titus) / S.5448 (Skoufis) – Relates to the timeframe for the implementation of recommendations included within final reports for …
https://www.osc.ny.gov/legislation/audit-response-timeframe-0Audit Response Timeframe
… – Relates to the timeframe for the implementation of recommendations included within final reports for … Status … Relates to the timeframe for the implementation of recommendations included within final reports for …
https://www.osc.ny.gov/legislation/audit-response-timeframeCanandaigua City School District – Procurement of Professional Services (2015M-133)
… Purpose of Audit The purpose of our audit was to review the process and … Background The Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mOpinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 90-22
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Town, which has approximately 1,700 residents, is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Public Officers – Membership and Enrollment
… eligible for membership in NYSLRS. This applies regardless of whether individuals are elected or appointed as public … position may be compensated either through the employer’s payroll system or by voucher. Incumbents of the position … and file an oath or affirmation at the beginning of each new term. In addition, these oaths of office shall be …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersRetirement System Membership – Police and Fire Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must …
https://www.osc.ny.gov/retirement/publications/1512/retirement-system-membershipRetirement System Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must …
https://www.osc.ny.gov/retirement/publications/1511/retirement-system-membershipRetirement System Membership – Career Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membershipRetirement System Membership – New Career Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS), must become members of the Retirement System. When you become a member, you must …
https://www.osc.ny.gov/retirement/publications/1515/retirement-system-membershipRetirement System Membership – Non-Contributory Plan with Guaranteed Benefits
… in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must …
https://www.osc.ny.gov/retirement/publications/1513/retirement-system-membershipState Agencies Bulletin No. 304
… Purpose To inform Payroll Officers of the upcoming General Deduction purge. Effective Date March 1, … effective date less than 01/01/01 that are not an employee's most current effective dated row for a particular general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purgeAbandoned Property; Technical Cleanup Proposal
… Comptroller DiNapoli's Legislative Program Legislative Session 2017-2018: A.10118 (Weinstein) – Makes a variety of technical amendments to the abandoned property law. Memo Bill Text Status … Makes a …
https://www.osc.ny.gov/legislation/abandoned-property-technical-cleanup-proposalExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 $ … to the financial statements if separate GAAP statements for those individual plans or pools are not available. … …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsSaranac Central School District – Student State Aid (2023M-91)
… School District (District) officials properly claimed State aid for special education students who received … special education students. Review all identified unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Opinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment … for that type of district. 1 If the State Comptroller's approval is required and is granted, a further order …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3