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Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Purpose of Audit The purpose of our audit was to review the Village’s procedures over the collection of … for trash bag sales and the summer recreation program to ensure accountability and examine the Board’s oversight of … and reporting of cash receipts from trash bag sales to residents used to pay for their refuse pickup service or …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… accordance with New York State Town Law (Town Law) Section 30 that requires fees over $250 to be deposited within three …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… by New York State General Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, … activities to the public, as required by GML Section 30 and Village Law Section 4-408. In addition, the CFO’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… by $2.2 million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance as of June 30, 2023 exceeded the limit by $6.3 million or 29.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mUnified Court System Bulletin No. UCS-164
… prorated statutory salary rate for Judges who serve only part of the calendar year; or the composite salary based on … one (1) statutory salary rate, or Judges who serve only part of the year (same or different salary rate) are eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-164-2010-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-155
… prorated statutory salary rate for judges who serve only part of the calendar year; or the composite salary based on … one (1) statutory salary rate, or judges who serve only part of the year (same or different salary rate) are eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-155-2009-year-end-adjustment-judges-and-justices-unified-courtOpinion 97-2
… in a municipal cooperative health benefit plan for Part B Medicare premiums paid by the former school board … in the school district's local health insurance plan for Part B Medicare insurance premiums paid by the former school …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 97-11
… -- Powers and Duties (authority to establish financial disclosure requirements for housing authorities) CONFLICTS OF INTEREST -- Financial Disclosure (applicability to housing authorities) -- Public … Housing Authorities (applicability of city financial disclosure requirements) MUNICIPAL CORPORATIONS -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 95-23
… 71-659, supra ). These opinions may have been based, in part, on the recognition of the fact that section 118(1) does … the supplies or equipment actually delivered and that no part of the claim has been paid or satisfied (1979 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-36
… to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less than the entire … and maintaining the telecommunication equipment and telephone services needed t o provide an enhanced 911 emergency telephone system to serve such municipality . (emphasis …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 2001-2
… in crediting points under a service award program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (point … points as a condition precedent to crediting an active volunteer firefighter with a year of firefighting service; (2) A …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2State Agencies Bulletin No. 618
… Code used by the PayServ system has a particular work schedule. This work schedule default is either YYYYYYY which cannot be changed or … NYYYYYN which may be changed in some instances. The work schedule is used to determine the prorated daily rate of pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeState Agencies Bulletin No. 1129
… purposes of clarity, the terms PayServ or SFS will be used in conjunction with the term Account Code for the remainder … purposes. Critical Date(s) Cost Center updates in SFS must be completed by February 15, 2012, prior to the … active, have been properly mapped in SFS, have valid chart field values, and have personal service segregation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountOpinion 91-26
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Architectural … employing library board member's daughter) -- Interest In Contract (library board member in contract with firm … board member's daughter but the board member should recuse himself or herself from any discussions and votes on matters …
https://www.osc.ny.gov/legal-opinions/opinion-91-26SUNY Bulletin No. SU-344
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 … page. If a summer payment (SUM – Summer Service – SUNY) is reported in Time Entry, calculate the maximum allowable … using the chart below, and verify that the rate submitted is within the set parameters. If the SUM – Summer Service – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsSUNY Bulletin No. SU-328
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 … page. If a summer payment (SUM – Summer Service – SUNY) is reported in Time Entry, calculate the maximum allowable … using the chart below, and verify that the rate submitted is within the set parameters. If the SUM – Summer Service – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsXVI.4.A Cash and Investments – XVI. Financial Reporting
… department or agent but not in the depositor-government’s name. A government is exposed to custodial credit risk if it … of the period that are uninsured, not registered in the name of the government, and held by either (i) the … trust department or agent but not in the government’s name. In this situation the government should disclose the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsSUNY Bulletin No. SU-359
… page. If a summer payment (SUM – Summer Service – SUNY) is reported in Time Entry, calculate the maximum allowable … using the chart below, and verify that the rate submitted is within the set parameters. If the SUM – Summer Service – … no comments from the agency explaining why this payment is exceeding the rate, OSC will deny the Time Entry and enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… whether the Metropolitan Transportation Authority (MTA)—Bridges & Tunnels (B&T), MTA Bus Company (MTA Bus), and … the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission), which … recommendations in a number of key areas of sustainability planning. It sets apart 11 recommendations specifically …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsXII.5.K Federally Reportable Payments – XII. Expenditures
… where the payee was selected without action on his or her part; payee is not required to render services; and the payee … However, anytime an attorney receives a payment as part of a settlement, judgment or award, a Form 1099-MISC is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-payments