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Village of Hunter – Financial Operations (2023M-164)
… Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly … Village financial operations. The Board did not provide oversight and the Clerk-Treasurer did not perform all …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Village of Bemus Point – Clerk-Treasurer (2022M-38)
… Clerk-Treasurer’s work, implement compensating controls, or audit the records as required. Specifically, the Clerk-Treasurer did not: Properly deposit, record or report taxes collected. Issue duplicate receipts or maintain other adequate supporting documentation, …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Village of Akron – Selected Financial Activities (2016M-133)
… operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $6 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Contact Us
… questions, there are several ways to contact the Office of Unclaimed Funds: OUF Email Addresses You can reach: Reports Processing …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usDutchess County – Contract Monitoring (2023M-142)
… $4.3 million without ensuring that reports provided by the vendor were reviewed before approving the claim. The … for one contract exceeded the agreed-upon contract amount by $215,395. Key Recommendations Ensure all claims have …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Town of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Village of Catskill – Accounting Records and Reports (2024M-66)
… with New York State General Municipal Law Section 30 by filing all required Annual Financial Reports (AFRs) with … annually audit the Clerk- Treasurer’s Records, as required by New York State Village Law 4-408 (e). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Broker Search for Internal Equity and Fixed Income
… The New York State Common Retirement Fund (Fund) will commence its next Broker-Search … and the OSC Inspector General at CRFCompliance@osc.ny.gov in the event it becomes aware of a violation of such …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis (AUC) … a retail AUC dispensary within the county. OSC maintains a website to help local governments navigate the AUC tax …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Allen – Town Clerk Collections (2024M-120)
Determine whether the Town of Allen Town Town ClerkTax Collector Clerk properly recorded deposited remitted and reported collections
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120SUNY Bulletin No. SU-52
… To explain an automatic cancellation of general deductions for certain employees for anticipated payments. Affected Employees Inactive … unit 28 Effective Date(s) Checks dated 5/09/2001 for employees who are inactive or on leave without pay on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areState Agencies Bulletin No. 1483
… Agencies must obtain authorization from The New York State Center for Recruitment and Public Service and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1483-managementconfidential-mc-second-2-parity-increase-effective-april-2016State Agencies Bulletin No. 1742
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-nonOpinion 2001-15
… when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL PROPERTY -- … district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 2011-1
… reimburse the IDA on a bi-weekly basis for the IDA's gross payroll expense on account of the individuals assigned to the …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Opinion 89-40
… Employer (meaning for purposes of General Municipal Law, §72-o) GENERAL MUNICIPAL LAW, §72-o; TOWN LAW, §§178-c, 178-d: (1) A fire district may not … for reimbursement pursuant to General Municipal Law, §72-o. (2) A volunteer officer or member of a fire department …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Unified Court System Bulletin No. UCS-333
… 2023 using Earnings Codes RGS , RGO , RRS , and ADJ . Do not include monies that will be calculated by the payroll … Judges or Justices who meet the following criteria and who do not appear on any of the exception listings: Judges or … Status of Active or Leave With Pay on 12/22/2022 and who do not have a status change or change in salary through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-333-2023-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-294
… 2020 using Earnings Codes RGS, RGO, RRS, ADJ and A19 . Do not include monies that will be calculated by the … and Justices who meet the following criteria and who do not appear on any of the exception listings: Judges and … Status of Active or Leave With Pay on 12/26/2019 and who do not have a status change or change in salary through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtState Agencies Bulletin No. 2285
… calendar year must equal the amount of their statutory salary, provided the Member serves the entire year. The total … only part of the year must equal the prorated statutory salary, based on the number of calendar days actually served … received for the year must equal the composite statutory salary, based on the number of calendar days served at each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureUnified Court System Bulletin No. UCS-221
… adjustment for Judges who meet the following criteria who do not appear on any of the exception listings. Judges who … Status of Active or Leave With Pay on 01/01/15 and who do not have a status change or change in salary through … of Active or Leave With Pay on or after 01/01/15 and who do not have a status change or change in salary through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-221-2015-year-end-adjustment-judges-and-justices-unified-court