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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office of … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in … systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees and found significant …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsGermantown Central School District – Financial Management (2013M-230)
… $2.7 million for the period, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of each ensuing year’s budget. … approximately $1.1 million to the District’s reserves with no documented plan or justification for the excessive funding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2014. Background TCDC, a not-for-profit organization located in Johnson City, New York, … for preschool special education services through rates set by SED. These reimbursement rates are based on financial information, including costs, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualLyndonville Central School District – Financial Condition (2016M-143)
… realistic estimates of appropriations and the use of fund balance and reserves in the annual budget. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, … 985 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… the accounts receivable balances in the Modified Accrual Ledger. ACCOUNT CODES USED TO ESTABLISH, INCREASE OR REDUCE … the accounts receivable balances in the Modified Accrual Ledger. Type of Advance Lapsed Account Code Lapsed Petty Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceTown of Laurens – Budgeting Practices (2013M-204)
… 2,400 residents. The elected Town Board is the legislative body responsible for managing Town operations, including … resulting in excess spending of $630,000. The Supervisor does not segregate flood-related expenditures in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204SUNY Bulletin No. SU-150
… OSC will automatically insert a row on the Contract Pay page for the 2008-2009 semesters for employees who, as of … End Date is 6/10/09 Automatic Population of Contract Pay Page The Contract Pay page will be automatically populated for employees who have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-150-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-163
… Rehired, Concurrently Hired, Transferred or had a position change with an effective date of 8/20/09 and after. Note: If … and CALs Pay Basis Code Changes If an employee elects to change their obligation ( 21P to CAL or CAL to 21P ), the … code of RFL/RLV effective 9/1/09. Submit a Position Change or notify SUNY Administration to change the Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-163-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-172
… Rehired, Concurrently Hired, Transferred or had a position change with an effective date of 8/19/10 and after. Note: If … and CALs Pay Basis Code Changes If an employee elects to change their obligation ( 21P to CAL or CAL to 21P ), the … code of RFL/RLV effective 9/1/10. Submit a Position Change or notify SUNY Administration to change the Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-172-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-126
… Time Entry page. Note: OSC will automatically populate the new contract row on the Contract Pay page. Reporting … to 8/24/06 as the position number must be inserted as a new row following the corrected 8/24/06 hire row.” Note: The … of Additional Pay, submit a row effective 8/24/06 with the new earnings amount before the automatic restoration occurs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-126-restoration-contract-pay-and-additional-pay-suny-21pOpinion 89-64
… territory of a town and operates principally as a village (see Village Law, Article 17). You indicate that the … Comp, 1963, pp 120, 280, and 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a … matter of negotiation between the seller and the village (see Glass v City of Binghamton , 6 AD2d 944, 176 NYS2d 18; …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 89-52
… modeled on the county-wide mutual aid programs for fire and other public emergencies authorized by section 225-a … section of the County Law, a county may create a county fire advisory board and the office of county fire coordinator to develop and maintain programs for fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its … must be examined. In 1984 Opns St Comp No. 84-8, p 10, we noted that, for purposes of the Internal Revenue Code, …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 2002-16
… and promoting the general, commercial and industrial welfare of the town or village (Town Law §64[14], also … site, in order to promote the commercial and industrial welfare of the town or village and potentially encourage the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16State Agencies Bulletin No. 517
… Time Entry Earn Codes Established by Bargaining Unit OSC has created Time Entry Earn Codes for certain earnings that … to any Overpayment ( OVP ) set up in Additional Pay that has a Goal Amount and Goal Balance that are not equal. The … will not be increased automatically because the Job row has a salary below the minimum hiring rate on the 2002 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicOpinion 88-2
… If any assessment is not paid within that thirty-day period, however, payments thereafter are subject to penalties …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Village of Harriman – Audit Follow Up (2011M-182-F)
… Village of Harriman Audit Follow Up 2011M182F …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fVillage of Victory – Audit Follow Up (2010M-35-F)
… The Village’s operating expenditures in the general fund for the fiscal year ended May 31, 2009, were approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-f