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Town of Owego Fire District – Board Oversight (2013M-26)
… assess the Board’s oversight of cash disbursements, assets and fuel inventories for the period January 1, 2011, to … District is a district corporation of the State, distinct and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Jericho Fire District – Professional Services (2012M-236)
… District is a district corporation of the State, distinct and separate from the Town of Oyster Bay and the County of Nassau in which it is located. The District … for legal services, $39,500 for accounting services, and $26,485 for engineering consulting services. Although the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… properly developed budgets, including using fund balance and reserves to finance operations, for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… distinct and separate from the Town of Neversink located in Sullivan County. The Board of Fire Commissioners consists … policy. The Board also has not ensured that procedures are in place for financial recording and reporting. As a result, … Ensure that formal written policies and procedures are in place for financial recording and reporting. Perform, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… and that Company moneys are safeguarded for the period January 1, 2012, through July 12, 2013. Background The Caton … expenditures for 2012 totaled approximately $6,100 and $9,500, respectively. Key Findings The Company by-laws did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsOpinion 98-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of … in a county, the duties of the tax levying body provided for in Real Property Tax Law, §554 in connection with … to municipalities in this State. Accordingly, for purposes of this opinion, we will discuss only State …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 2001-3
… 453; STATE CONSTITUTION, article IX, §1(f): A village may not fix its sewer rents at an amount that would generate revenues in excess of costs attributable to the sewer system, in order to provide funds for general village purposes. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3State Agencies Bulletin No. 864
… dated December 31, 2008 Administration paychecks dated January 7, 2009 OSC Actions OSC has created Control-D report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/864-advance-earned-income-credit-paymentState Agencies Bulletin No. 1380
… Purpose To inform agencies of the timeline for the conversion of the account codes in PayServ to the … The accounting, reporting and payroll distribution data for all employees paid through PayServ will be affected. … be able to compare data across PayServ and SFS, allowing for easier reconciliation of payroll charges. OSC has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1380-new-york-state-payroll-system-payserv-conversion-statewide-financialUnited HealthCare – Empire Plan Drug Rebate Revenue
… The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The Department … required to negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 … of the agreements on to the prescription drug program. For the audit period, January 1, 2010 through December 31, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueReal Property Dispositions
… AI does not reflect the Port Authority’s current policies for administering property disposals. We interviewed Port … key departments who were subject to certain AI provisions for real property matters) were unfamiliar with it. We … of the dispositions ranged from $650,000 to $42.0 million for five properties. (One disposition was an exchange of …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsOpinion 89-65
… Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), 27(1); … attorney would have a prohibited interest in a contract for additional legal services between the town and his or her … which has established the office of town attorney to fix a salary for that office. Town Law, §27(1) states that …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Unified Court System Bulletin No. UCS-168
… authorization forms or eligibility information, contact David Raabe of AXA Equitable by telephone at (732) 330-7882 or e-mail at david[email protected] ; or contact Best Interest …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life-0Unified Court System Bulletin No. UCS-198
… Purpose To inform the Office of Court Administration, Payroll Operations of OSC’s automatic processing for Pay Period 20C and to … be responsible. Affected Employees Judges and Justices of the Unified Court System who are paid using the LEG Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justicesAccounts Payable Advisory No. 49
… Update: The below sections of the Guide to Financial Operations (GFO) are either new or were updated to reflect changes in the Statewide Financial System (SFS) … Description of Change XII.5.F.1 Basis Date New section to address how the Basis Date on the vendor record impacts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentUnified Court System Bulletin No. UCS-251
… automatic processing of the Adjustment to Basic Annual Salary reflective of the October 2014, April 2015, April 2016 and April 2017 Salary Increases for Bargaining Units SR and SY, and provide … to Basic Annual Salaries reflective of these increases. Retroactive payments will be withheld until an appropriation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsOversight of Transportation Services and Expenses
… over transportation expenses and transportation services. For transportation expenses, excluding fueling, and … audit covered the period from April 2016 through June 2021 for contractor data; through September 2021 for employee licensing issues; and through February 2021 for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesXII.8.E Payment Assignments – XII. Expenditures
… such moneys to such payments only, before using the moneys for any other purpose. "Trust claims" means claims of … laborers and materialmen arising out of the improvement, for which the owner is obligated, and also means any … of the owner incurred in connection with the improvement for a payment or expenditure defined as cost of improvement. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignments