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Town of Washington – Information Technology (2013M-164)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a … Town of Washington Information Technology 2013M164 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Candor Central School District – School Lunch Operations (2015M-173)
… 2013 through March 16, 2015. Background The Candor Central School District is located in the Towns of Candor, Spencer … County. The District, which operates cafeterias in two school buildings serving 770 students, is governed by an … Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $469,170. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… totaled approximately $3.2 million. Key Findings The Board contracted with a Foundation to provide services to the … Key Recommendations Determine what services will be contracted out and which of those services will be acquired …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… the Town’s internal controls over financial operations for the period January 1, 2014 through March 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.4 million. … The bookkeeper, who maintains the accounting records for several other municipalities, told us that it is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the period January 1, … The purpose of our audit was to review the Town Clerks fiscal operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Bayport Fire District – Credit Card Use (2016M-394)
… July 31, 2016. Background The Bayport Fire District is a district corporation of the State, distinct and separate … and emergency services to approximately 8,900 residents, is governed by an elected five-member Board of Fire … totaled approximately $2.1 million. Key Findings There is no record of the Board adopting the District’s credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Operational Advisory No. 28
Guidance for Processing SFS Transactions in Production after Fiscal Year End FYE Processes are Complete
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeTown of Bennington – Town Clerk (2013M-319)
… issue press-numbered receipts for all transactions where no other evidence of receipt was available. The Clerk did not … all receipts in the cash receipts journal and did not deposit amounts collected in a timely manner or intact. The … duplicate receipts for all transactions when no other form of receipt is available. Accurately record all …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Vested Retirement Benefit – Regional State Park Police Plan
Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitVested Retirement Benefit – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitVested Retirement Benefit – Forest Rangers Plan
Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Vested Retirement Benefit
https://www.osc.ny.gov/retirement/publications/1864/vested-retirement-benefitState Agencies Bulletin No. 2413.2
… locked queries for agency use. Purpose: The purpose of this bulletin is to provide agencies with revised policies … notification via the employee’s personal email, or dated letter via the United States Postal Service (USPS)) of the … biweekly gross earnings, although the employee may (i) request a higher recovery rate for one or more pay periods, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24132-revised-policies-and-procedures-addressing-overpaymentsProposed Regulations
… the Metropolitan Suburban Bus Authority; the MTA Capital Construction Company, [and] the First Mutual Transportation … revenues that lower a gap in any given fiscal year. (j) Subsidiary shall mean a corporate body or company: (1) …
https://www.osc.ny.gov/legislation/proposed-regulationsOpinion 88-41
… This provision was intended to curb raids on the public purse for the benefit of favored individuals or enterprises …
https://www.osc.ny.gov/legal-opinions/opinion-88-41State Agencies Bulletin No. 2242
… is to provide agency instructions for processing the 2024 Institution Teacher Summer Session Payments. Affected … Agencies should refer to the attached chart titled Institution Teachers 2023-2024 Contract Dates , which … provided in a future payroll bulletin. Tax Information: An Institution Teacher Summer Session Payment is taxable income, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachersDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerChart of Accounts
… active. If the positions are moved to a new pool, then the old pool should also be inactivated on the Position Pool … For these checks the payroll period is split between the old and new fiscal years depending on how the dates fall on a … calculate the charges for the split payroll for the old Fiscal Year ending and the new Fiscal Year beginning, the …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsState Agencies Bulletin No. 1327
… To inform agencies of new earnings codes and procedures for processing the first phase of the Summer Seasonal Lifeguard Deficit Reduction Plan. Affected … number, pay period begin date and pay period end date for each pay type. New Earnings Codes OSC has created new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonalLaw Pertaining to SUNY Police Officers
… count as part of the 25 years? Will service in an ERS special 25-year plan (e.g., Sheriffs, Undersheriffs … the 383-d plan? In ERS, the lump sum payment at retirement for up to 240 hours vacation time may be included in the … the PFRS special 25-year plan? I am a member of ERS and make voluntary contributions to the NYSDeferred Compensation …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersAbout the Record of Activities – Reporting Elected and Appointed Officials
… judges are on call every third weekend. Can they claim all of that time because they cannot do other things? What do I … office, and I still haven’t received the official’s record of activities. What if an official takes a two-week vacation … during the time period he or she is keeping a record of work-related activities? What happens if someone is …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activities