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Opinion 91-13*
… by the New York Courts in other contexts. In addition, the Internal Revenue Service (IRS) has distinguished between a … for purposes of General Municipal Law, §109-b. The Internal Revenue Service has often considered for federal tax …
https://www.osc.ny.gov/legal-opinions/opinion-91-13State Agencies Bulletin No. 1550
… Exception Report This report identifies employees who did not receive an automatic April 2016 Retroactive Salary … Increase Exception Report made available after processing did not automatically receive the April 2016 PEF Retroactive … an increased biweekly stipend amount. If the employee did not receive a stipend but becomes eligible for a stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1550-april-2016-public-employees-federation-pef-retroactive-200-salaryState Agencies Bulletin No. 1496
… inserted using the effective date of the Rehire or Return from Leave action. If the employee is newly hired or … Hiring Rate of the employee’s grade on the effective date from the 04/01/14 PEF Salary Schedule.Since the 04/01/15 … as OT for Annuals (OTA) and Holiday Pay (HPA), resulting from payment of the April 2015 PEF Salary Increase. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1496-april-2015-public-employees-federation-pef-retroactive-salary-increaseStony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided … oversight of the Treasurer’s activities by requesting and reviewing financial records. Review and approve all debit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed by a … well as a village, another town and another fire district in Delaware County. Budgeted appropriations for 2014 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… prior to payment. Ensure that the Director authorizes all District purchases. Ensure that original credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Town of Eden - Real Property Tax Exemptions (2018M-231)
… documentation as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations … findings. Appendix C includes our comment on issues raised in the Town’s response letter. … Determine whether select …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231State Agencies Bulletin No. 1750
… Covered 28.92 29.92 Covered Reserved 57.84 59.84 Note: All figures include 8% sales tax Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1750-automatic-rate-change-ogs-parkingContract Advisory No. 27
… ACH increase the Prompt Payment benefit by ensuring that funds are paid directly to their designated bank accounts, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… Key Recommendations Require service providers to submit all reports as per their contracts. Implement procedures to …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Multiple Dwelling Property Inspections (2018-MS-1)
… are utilizing resources to perform FSPM inspections of residential buildings with three or more dwelling units, at a minimum of every three years and confirming that known violations are corrected. Key Findings Inspections of multiple dwelling (MD) properties were not always …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Niagara Charter School - Information Technology (2018M-172)
… virus protection is installed, activated and up-to-date on all computers. Classify PPSI to ensure its appropriate …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Malone Central School District – Payroll (2017M-278)
… $51.8 million. Noteworthy Achievements We reviewed all payroll records for 20 employees who were paid …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Town of Niagara – Justice Court (2015M-218)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218State Police Bulletin No. SP-92
… Purpose To notify agencies of the new Deduction Code 532 . Background At the request of New York State Police Investigators Association (NYSPIA), OSC … in Bargaining Unit 62 represented by the New York State Police Investigators Association Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-programElba Central School District - Financial Management (2018M-96)
… averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96State Agencies Bulletin No. 874
… filing of income tax returns. Affected Employees All employees Effective Date(s) E-File leaflets should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/874-benefits-irs-e-fileLyon Mountain Fire District – Cash Disbursements (2017M-2)
… made using a debit card. Key Recommendations Ensure that all claims are approved by the Board before payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Management of Energy Consumption (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations made in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our … None Other Related Audits/Reports of Interest Office of Mental Health: Compliance with Executive Order 111 …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followHarrisville Central School District – Claims Audit (2016M-215)
… were approved for payment. Key Recommendations Ensure that all claims are audited prior to being paid. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215