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Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of … Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mNew Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45II.3.B Establish Control – II. New York State Financial Accounting
… Financial System (SFS) also controls the accounting and release of payments during the fiscal year, contract encumbrances, … the agency prior to the end of the fiscal year. For more information about appropriation accounting, lapsing periods, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlCattaraugus County – Court and Trust Funds (2014M-85)
… whereabouts of any person entitled to an estate payment is unknown. Key Findings The records maintained by the County …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85SUNY Bulletin No. SU-375
… Purpose: The purpose of this bulletin is to notify agencies of a change in the dues structure for employees represented by UUP. Affected Employees: SUNY … The purpose of this bulletin is to notify agencies of a change in the dues structure for employees represented by UUP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-375-united-university-professions-uup-change-dues-structureWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts … approximately $370,000. Key Findings There are no controls in place requiring the Board’s review and approval of claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… tax exemptions. Key Findings We reviewed properties with 147 agricultural, non-profit and not-for-profit, senior … (19 percent of those reviewed) without applications, renewal forms or other supporting documentation. Incorrectly … Did not report the transfer of 10 (of 37) properties with exemptions to the County as required when the new owner …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Unified Court System Bulletin No. UCS-264
… or Leave of Absence (L) with an Action Reason code of WDL (WC Dis Lv) as of the payment effective date are eligible to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-264-retroactive-salary-increases-bargaining-units-sr-sy-and-s9Unified Court System Bulletin No. UCS-161
… title on May 31, 2010 and Active on the payroll (including paid Leave of Absence), on Workers’ Compensation Disability Leave … will be applied. Eligible full-time employees who are on Sick Leave at 50 percent pay on the eligibility date are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-161-june-2010-ucs-uniform-allowance-and-uniform-blazer-allowanceUnified Court System Bulletin No. UCS-170
… Purpose To explain OSC’s automatic Uniform Allowance and Uniform Blazer Allowance processing and Time Entry procedures. Affected Employees Eligible … To explain OSCs automatic Uniform Allowance and Uniform Blazer Allowance processing and Time Entry procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-170-june-2011-ucs-uniform-allowance-and-uniform-blazer-allowanceUnified Court System Bulletin No. UCS-182
… Payment Information If an employee has an additional tax amount in his/her record, the additional tax will be deducted from both the regular and the separate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-182-june-2012-ucs-uniform-allowance-and-uniform-blazer-allowanceUnified Court System Bulletin No. UCS-151
… paid immediately. Part-time employees are eligible for the full Uniform Allowance or Uniform Blazer Allowance payment and no prorated amount will be applied. Eligible full-time employees who are on Sick Leave at 50 percent pay on the eligibility date are entitled to the full payment. Uniform Allowance and/or Uniform Blazer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-151-june-2009-ucs-uniform-allowance-and-uniform-blazer-allowanceOpinion 98-6
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Based on …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 98-3
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471NYS2d 521). Based on …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 92-30
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … of Ethics (prohibition against county officials serving on boards of not-for-profit agencies) -- Exceptions … 806: A member of a county governing board who also serves on the board of a not-for-profit agency does not have a …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 96 - 14
… of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- Approval of … (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store owned by … §§801, 802(2)(e): A member of the board of trustees of a community college would have a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … (single local law may increase terms of several elective town offices) PUBLIC OFFICERS AND EMPLOYEES -- Terms of Office (change in terms of town offices from two to four years) MUNICIPAL HOME RULE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 2001-11
… on behalf of private corporation doing business with fire district not relevant for purposes of section 801 of the … Municipal Law) -- Purchases and Sales (assistant fire chief as stockholder of corporation doing business with fire district) GENERAL MUNICIPAL LAW §801: An assistant chief of a fire district fire department who owns more than …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12