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Town of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding budget development … Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used … Reduce the amount of surplus fund balance by continuing to appropriate fund balance and establishing and funding …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. … Town’s Justice Court. The Court collected almost $142,000 in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open because they had not been …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Harford Fire District – Records and Reports (2016M-170)
… requirement for 2014 or 2015. The Treasurer’s accounting records were inaccurate, and at times, illegible; his … Harford Fire District Records and Reports 2016M170 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… for the period of January 1, 2012 through September 30, 2013. Background The Town of Camden is located in Oneida County and has a population of approximately 4.930. It is governed by an … paid to the Supervisor for services as cemetery official in the notice of public hearing each year. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Town of Broadalbin – Leave Accruals (2014M-88)
… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Receiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… will provide you with a monthly benefit for life. You may elect the Single Life Allowance, which provides the maximum … payable to a beneficiary upon your death. Or, you may elect to receive a smaller monthly benefit to provide for a …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionAcceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep track of employee accruals. … that full hours were worked, except for time charged to accruals for vacation and other leave time. For good … to certify the information is correct. (Elected officials do not have supervisors.) Examples include: Hard copy (paper) …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsOpinion 2001-12
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to … employees as a direct expense of the sponsor. This is in reply to your letter in which you ask whether the trustees of a school district …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… should obtain a resume from the vendor. Information on the resume should be verified by such methods as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… year using Effective Dated rows. When the FBIC process is run it will apply the most recent Effective Dated Redirect … modules under the SFS Financials menu to allow them to run the NYAR0260 (FBIC Invoice) and the NYGL0442 (FBIC … reports for their agency. These reports can only be run for data through March 31, 2019 before the new FBIC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsXVI.4.A Cash and Investments – XVI. Financial Reporting
… financial institution’s trust department or agent but not in the depositor-government’s name. A government is exposed … the end of the period that are uninsured, not registered in the name of the government, and held by either (i) the … (ii) the counterparty’s trust department or agent but not in the government’s name. In this situation the government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsDiNapoli Releases Upper Manhattan Economic Snapshot
… number of jobs, businesses and people living in Washington Heights and Inwood have reached record levels, but low … “It’s exciting to see the gains that the Washington Heights and Inwood neighborhoods have made so far,” said … is invaluable to promoting economic growth in Washington Heights and Inwood. This report will help us better address …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotManagement of the Student-School Matching Algorithm
… process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected high … school programs across NYC by submitting one application in which they may select up to 12 programs. 2 A single school … each school program must have a preference of students. In NYCPS’ implementation of the algorithm, student …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… year using Effective Dated rows. When the FBIC process is run it will apply the most recent Effective Dated Redirect … modules under the SFS Financials menu to allow them to run the NYAR0260 (FBIC Invoice) and the NYGL0442 (FBIC … reports for their agency. These reports can only be run for data through March 31, 2019 before the new FBIC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewOpinion 88-21
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING - Park Lands (use of park … park trust fund moneys to construct recreational building in which room(s) used for public meetings) VILLAGE LAW, … §7-730(1): Park trust funds collected from subdividers in lieu of the setting aside of park lands within a …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 2005-1
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (retention of by … amount to the service provider above the amount set forth in the service contract, but only in exchange for additional consideration to be provided by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 2005-6
… profit and serves a laudable purpose (see, e.g., 2002 Opns St Comp No. 2002-16, p 35; 1986 Opns St Comp No. 86-70, p 109; 1986 Opns St Comp No. 86-44, p 72 … 77-1001, supra ; 1977 Opns St Comp No. 77-268, unreported; 25 Opns St Comp, 1969, p 240; 24 Opns St Comp, 1968, p 598; …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 92-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Family Relationships … GENERAL MUNICIPAL LAW, §§800[2],[3], 801, 803: A clerk in a town highway superintendent's office, whose duties … equipment to the clerk's spouse. You ask whether a clerk in the highway superintendent's office would have a conflict …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 93-23
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Electrical Services … performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical services) ZONING AND …
https://www.osc.ny.gov/legal-opinions/opinion-93-23XII.6.A Paying Another State Agency – XII. Expenditures
… Interagency Vendor IDs. Before processing an Interagency payment, Business Units must identify if the billing is from … UNIT The SFS Online Billing Business Unit sends a paper invoice to the Customer Business Unit. The Customer Business … a Special Use Vendor ID for instructions on how to request a Special Use Vendor ID. Refer to Section 5 - Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agency