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Town of Smithville - Annual and Claims Auditing (2020M-41)
… whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings … not annually audit the records of the Supervisor or Town Clerk. The Board did not perform a deliberate and thorough …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Town of Smyrna – Claims Audit Process (2022M-161)
… not always properly audit claims prior to approving them for payment. We reviewed 173 claims totaling $338,876 and … to authorize the payment in advance of the audit of claims for utility services. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161State Agencies Bulletin No. 947
… of their Earned Income Tax Credit in 2010 must file a new form with their employer. The 2010 Form W-5 and … is not updated by January 1, 2010, to reflect that a new Form W-5 has been received, OSC will update the … Agencies must review the Control-D report and request a new Form W-5 from each employee appearing on the report. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/947-agency-instructions-employees-who-claim-advance-earned-income-tax-creditSherman Central School District – Claims Audit (2024M-92)
… Of the 303 claims reviewed totaling $1,345,790, 233 claims (77 percent) totaling approximately $1,325,105 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Pavilion Central School District – Claims Audit (2024M-108)
… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Pitcairn – Claims Auditing (2024M-69)
… that competition was sought. Competition or the use of State contract could have saved money. For example, a State diesel fuel contract could have saved the Town about …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Controls Over the Collection of the Public Safety Communications Surcharge
… bills and sending collected Surcharges to the Department’s Tax Processing Center quarterly. Providers use a Public Safety Communication Surcharge (WCS-1) tax return to report the amounts collected and the amount of … to sufficiently ensure that Providers comply with the Tax Law and that the State receives all monies to which it is …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… P. DiNapoli’s annual report on the MTA’s debt . If riders do not return faster than the MTA projects, or if new sources …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnUnified Court System Bulletin No. UCS-213
… Date Check Date Administration 25 Lag 09/25/14 03/25/15 Eligibility Criteria The following employees are eligible … Control-D report will be available for agency use on 02/27/15 (Administration). This will give agencies time to correct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-213-october-2014-salary-increase-bargaining-units-sa-sg-sk-and-snSUNY Bulletin No. SU-191
… Purpose To provide agencies with guidelines for the payment of the Recruitment and Retention Enhancement Payments for new and existing doctoral student employees and employees … Unit 28 Effective Date(s) There will be three (3) payments for the 2012-13 academic year. Payments may be made in: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-191-recruitment-and-retention-enhancement-payments-academicOpinion 89-29
… A village may acquire a parcel of property to exchange for property owned by a federal agency and needed for village road building where the federal agency desires an … the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks Service property …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 93-1
… in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy (entitlement to salary fixed for clerk in the event of a vacancy) COUNTY TREASURER -- Deputy (entitlement to salary fixed for treasurer in the event of a vacancy) …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 98-2
… before the meeting at approximately 5:30 pm or 6:00 pm to review correspondence and bills until the meeting … before the meeting at approximately 5:30 or 6:00 p.m. to review correspondence and bills until the meeting … of time or is prevented from taking time off for meals due to a pressing need to complete the business at hand (see, …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Area #1 – IT Policy – Information Technology Governance
… IT policies define the Board’s expectations for appropriate user behavior, describe the tools and … and privacy policy that aligns with the National Institute for Standards and Technology’s Framework for Improving Critical Infrastructure Cybersecurity. 3 Such …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policySUNY Bulletin No. SU-184
… Purpose To inform agencies of new time entry codes and provide guidelines for payment of … Criteria Article 5.10 of the 2007-09 Agreement between the State and the Graduate Student Employees Union (GSEU) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-184-recruitment-and-retention-enhancement-payments-academicMental Health Education, Supports, and Services in Schools
… Objectives To determine whether the New York City Department of Education (DOE) is providing mental … Furthermore, according to the CDC, among the New York State high school student population in 2017 (approximately …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsOpinion 2002-8
… no improvement has been constructed for the district or services provided by the district and no indebtedness is outstanding to accomplish the purposes of the district, the district may be dissolved, subject to public hearing requirements, if the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 95-31
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … prior chief declined salary increases) GENERAL MUNICIPAL LAW, §207-m: The salary of an incoming police chief must be … Law, §207-m. You ask whether the starting salary for the new chief must be fixed at an amount equal to that which the …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Language Access Services
… Objective To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited … The Department of Motor Vehicles (Department or DMV) is one of the agencies required to develop a Plan. The … met. … To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesOpinion 89-30
… products at municipal airports; Blank v Browne , 217 App Div 624, 216 NYS 664, relative to the sale of gasoline as … Such a program may include the provision of transportation services to senior citizens (1980 Opns St Comp No. 80-470, … private organization and used to provide transportation services under the contract (see Opn No. 82-73, supra ; 27 …
https://www.osc.ny.gov/legal-opinions/opinion-89-30