Search
Bovina Fire District – Fund Balance (2015M-138)
… Purpose of Audit The purpose of our audit was to determine if District officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, … Key Findings The Board has not formally established capital reserves. The District does not have an equipment …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138South Farmingdale Water District – Information Technology (2014M-153)
… safeguard the District’s information technology resources for the period January 1, 2012 through October 31, 2013. … Bay in Nassau County. The District, which is governed by a three-member Board of Water Commissioners, serves … $5 million. Key Findings The Board has not adopted a disaster recovery plan, which would minimize potential …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… [ read complete report – pdf ] [ read complete 2021 report – pdf ] Purpose of Audit The purpose of our … our recommendations in the audit report released in June 2021. Background The City, located in Herkimer County, … responsible for maintaining the City’s accounting records. Results of Review Based on our limited procedures, the City …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fTown of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… 2012 through January 6, 2014. Background The Town of Mina is located in Chautauqua County and has a population of approximately 1,100. It is governed by an elected five-member Town Board. Budgeted … to ensure that the amount of unexpended surplus funds is reasonable and that budgets are realistic. Review bid …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Rochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … the source of funds in the debt service fund and return to the general fund any amount that is not statutorily required to be in the debt service fund. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Pension Payment Option Descriptions
… For example, you may elect the Single Life Allowance (Option 0) which provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … benefit to provide for a possible payment to a designated beneficiary after your death. The following option choices …
https://www.osc.ny.gov/retirement/members/pension-payment-option-descriptionsOpinion 94-12
… and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without …
https://www.osc.ny.gov/legal-opinions/opinion-94-12State Agencies Bulletin No. 1241
… in one of the above check dates. Overtime Calculation and Retirement Information The retention payment is included as salary for retirement purposes and must be included in the calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1241-april-2013-retention-paymentState Agencies Bulletin No. 1517
… for processing the 2016 CSEA DMNA Uniform Maintenance Allowance. Affected Employees Employees in the Division of … Article 39 of the 2011-2016 DMNA Agreement between the State of New York and the Civil Service Employees Association … Same as Earnings Begin Date Earn Code: UA9 Amount: $52.00 Miscellaneous Payment Information The 2016 CSEA DMNA Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1517-2016-uniform-maintenance-allowance-employees-division-military-andComptroller DiNapoli Releases Municipal Audits
… Receipts (Warren County) The treasurer did not properly account for all collections or deposit all of them timely and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1431
… provide agency instructions for processing the 2015 CSEA DMNA Uniform Maintenance Allowance. Affected Employees … criteria Background Article 39 of the 2011-2016 DMNA Agreement between the State of New York and the Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1431-2015-uniform-maintenance-allowance-employees-division-military-andInspecting Highway Bridges and Repairing Defects
… flags were issued on these highway bridges. The Authority does not use the term "flag" for the defects identified … biennial inspection of its highway bridges. The Authority does not follow the New York State requirements for … bridge defects. Instead, it follows its own method but does not always satisfy Department requirements. As a result, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followLead Contamination of State Armories
… in lead dust accumulation throughout. Although IFRs in New York have not been used in more than 20 years, over time, the … dangerous for young and unborn children. DMNA is the State’s executive agency responsible for managing New York’s …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesOpinion 94-31
… COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash payment in lieu of) PUBLIC OFFICERS AND EMPLOYEES -- Vacations (annual cash payment in lieu of) CIVIL SERVICE LAW, §200, et seq.; … a village and its employees for the annual exchange of cash for one week of vacation credit accumulated during the …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Other Bulletin No. 41
… (to prevent making another payment) Retirement and Deduction Information The LLS payment is included as salary … for normal retirement contributions, garnishments and federal levies. Payroll Register and Employee’s … the employee. There is no direct deposit for this payment. Tax Information The LLS payment is supplemental taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-41-april-2018-state-university-construction-fund-scf-civilOther Bulletin No. 23
… the employee’s increment code and if necessary, contact OSC using the Payroll Earnings mailbox to request assistance … submitted for a deceased employee’s payroll check, OSC will accept a photocopy of this form along with a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-23-april-2015-state-university-construction-fund-scf-civilOther Bulletin No. 47
… listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed: Add … returned and is undeliverable, the agency must complete form AC3340 , Request for Payroll Check Stop Payment, and … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) original Death Certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-47-april-2019-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1932
… row(s). Submit a Position Change Request to the Position Management Unit if the Position information is incorrect on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-and