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Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)

… Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of … into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of the compact agreement, except for the Board …

Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)

… 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected … did not maintain the Village’s accounting records in a complete and accurate manner. Specifically, we found … and accounts payable were misstated, which resulted in the operating funds’ fiscal health appearing to be more …

Town of Parma – Financial Management and Information Technology (2012M-96)

… 1, 2010, to January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, which comprises four elected … over the Town’s financial software application who is independent of the financial recordkeeping functions. The …

Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)

… if the Town was adequately safeguarding its fuel inventory for the period January 1, 2012 through November 27, 2013. … Town Supervisor. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.08 million. Key Findings … storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From …

ROA Result Calculator – Reporting Elected and Appointed Officials

… Use this calculator to determine the ROA result (average number of days worked per month) for an elected or appointed official.   You must list the ROA result on a  Standard Work Day and Reporting … for Elected and Appointed Officials form (RS2417-A) . If the member is not an elected or appointed official, the …

Accounts Payable Advisory No. 60

… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is to remind agencies that they may not reference an expired contract on a …

IX.9.B Transfers to Other Funds – IX. Federal Grants

… reporting requirements, statutory transfers from federal funds will be recorded in the federal grant fund as an … reporting requirements statutory transfers from federal funds will be recorded in the federal grant fund as an …

Opinion 91-7

… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (authority … FIRE DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of) FIRE … the fire district, rather than the town. March 27, 1991 James L. Sapienza, Esq., Village Attorney Village of Macedon …

Opinion 91-55

… certain school districts to specified percentages of the average full valuation of taxable real estate therein. The …

State Agencies Bulletin No. 1073

… added to the NPAY766 report to provide agencies with a list of employees whose zip code in PayServ does not match … suffix abbreviations (i.e. Avenue-AVE, Street-ST, etc.). A list of acceptable suffix abbreviations is available at …

State Agencies Bulletin No. 1845

… W-2.  The Local Tax Data page determines whether local withholding taxes will be taken from the employee’s … paychecks. The form IT-2104 is the New York Employee’s Withholding Allowance Certificate for New York State and … but the Local Tax Data page has an additional amount of withholding; Employee’s home address is in New York City but …

Opinion 91-15

… location of certain lot lines, but does not increase the number of lots or the overall density. This is in reply to … new lots, although having different lines, are the same in number as the lots on the original map. The village's … approval. The "resubdivision" does not increase the number of lots in the subdivision, but only changes the …

Enrolling Members – Membership and Enrollment

… Using Retirement Online Enrolling a member through Retirement Online allows you to immediately view important … and contribution rate, so deductions can begin on time. Sign in to Retirement Online . From your Account Homepage, …

Opinion 93-33

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …

Cost-Saving Ideas: School District Auditing – Internal Auditor

… risks. The internal auditor must report directly to the board. Hiring an internal auditor You must hire an … of the above conditions, you must still annually certify to the Commissioner of Education that you’re exempt from … BOCES does not provide significant and material services to the district a district resident or nonresident Who does …

Restrictions on Consecutive Hours of Work for Nurses (Follow-Up)

… the consecutive hours of work by Registered Nurses (RNs) and Licensed Practical Nurses (LPNs) in non-emergency situations.  The Law applies to RNs and LPNs who provide direct patient care in hospitals, nursing homes, treatment centers, and other facilities licensed under Article 28 of the Public …

IT Security Fundamentals – Information Technology Governance

Selected Travel Expenses

… Transportation Authority: Headquarters and Capital Construction - Travel and Entertainment Expenses (2013-S-47) …

Brighter Choice Charter School for Girls – Financial Operations (2013M-321)

… The Brighter Choice Charter School for Girls is located in the City of Albany. The School is governed by the Board of … 2 percent for the final year of the contract. The increase in the fee percentage over the next two years will place an … to budget some account codes and using unrealistic amounts in others. In addition, the School does not modify its budget …

City of Newburgh – Budget Review (B21-6-13)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the … $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time that Chapter …