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Town of Owego Fire District – Board Oversight (2013M-26)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of cash disbursements, assets … and fuel inventories for the period January 1, 2011, to December 13, 2012. Background The Town of Owego Fire … approve claims after the transactions occurred and prior to the Treasurer paying those claims. The Board did discuss …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the … of professional services for the period January 1, 2011 to July 31, 2012. Background The Jericho Fire District is a … paid a total of $343,289. The payments comprised $143,989 to an insurance agency, $79,134 for physical training …
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)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed budgets, including using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background The Grahamsville Fire District …
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)
… activity is properly recorded and reported and that Di …
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)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background The Claryville Fire District is a …
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)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, …
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)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background The Carthage-Wilna Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsOpinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in … §554; COUNTY LAW, §§369, 577, 600: If the office of county auditor or county comptroller has been established in a …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 2001-3
… cost of providing the particular service (1992 Opns St Comp No. 92-40, p 103 and citations therein; see NY Tel . … may be prohibited by the State Legislature from making a "fair return" on the value of property used and useful in its … water rents to fund general village purposes (1991 Opns St Comp No. 91-28, p 84). There is, however, no similar …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3State Agencies Bulletin No. 864
… and request a new Form W-5 from all employees appearing on the report. The new form must be received on or before December 18, 2008 for Institution agencies and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/864-advance-earned-income-credit-paymentState Agencies Bulletin No. 1380
… to make position pool changes on the Position Pool table prior to conversion. (Agencies will be able to update … Once the SFS EE1 upgrade is completed and the system is open to all agency users, OSC Payroll will then open the security to allow the agencies to make changes to …
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
… Purpose To determine if United HealthCare (United) remitted all drug rebate … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about … contracted with United to administer the Empire Plan’s prescription drug program from January 1, 2008 through …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueReal Property Dispositions
… appropriate payment amounts from the sales of real property. Background The Port Authority of New York and New … 25-3.02 (AI), which governs the disposition of real property. Key Findings Our examination revealed that the AI … the Port Authority’s current policies for administering property disposals. We interviewed Port Authority officials …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsOpinion 89-65
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … OF INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Unified Court System Bulletin No. UCS-198
… and an Action/Reason code of Leave of Absence/L27 (LEG 27th Statutory Pause). OSC will automatically insert an …
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 … (SFS) effective April 1, 2018: Chapter Name Description of Change XII.5.F.1 Basis Date New section to address how the Basis Date on the vendor record impacts the Scheduled …
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
… reflective of the October 2014, April 2015, April 2016 and April 2017 Salary Increases for Bargaining Units SR and … not processed automatically. Also to notify agencies of new Salary Administration Plan UCO (UCS Court Officers of … increase or $1,000, whichever is greater. If the employee does not meet the incumbency criteria, the employee will be …
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
… and the supervision of over 35,000 parolees throughout the State. The Department operates 50 correctional facilities, … operations. These operators are required to have a current driver’s license to operate these vehicles on public … fueling station. Of those, 2,862 transactions at commercial fueling stations resulted in higher costs totaling …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesXII.8.E Payment Assignments – XII. Expenditures
… valid when (i) an appropriate “Notice of Assignment” is submitted to the originating agency and the Office of the … defined in section seventy-one of the lien law, and apply such moneys to such payments only, before using the moneys … arising out of the improvement, for which the owner is obligated, and also means any obligation of the owner …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsManagement of Capital Projects
… City, Queens. All of these terminals provide convenient connections to MTA New York City Transit subway service. Ten … Capital Programs, the CPRB approved $2.3 billion and $2.9 billion, respectively, for LIRR. One objective of the … and one was under budget for a net over budget of $69.9 million, or almost 20 percent. The cost overruns range from …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projects