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Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… sufficient Board oversight and monitoring, the Village’s actual financial activities varied greatly from the Board’s …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… our audit was to assess the Town’s financial condition and internal controls over cash disbursements for the period … Town of Edwards Internal Controls Over Selected Financial Operations 2013M20 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Forestville – Water Fund (2012M-207)
… The Village of Forestville is located in the Town of Hanover in Chautauqua County and has a population of 697 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Reading – Financial Management (2013M-217)
… results of operations the Town has accumulated excessive fund balances in the town outside-village funds, 115 percent in the general fund and 93 percent in the highway fund for the ensuing … The Town comingled cash for various funds but did not account for cash separately by fund until the year-end …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… without significant budget cuts, it enacted a local law in 2012 to override the 2 percent property tax increase limit under the new tax cap law, thereby allowing the Town’s 2013 budget to exceed the … The Board should review budget-to-actual reports on a monthly basis and use them to monitor current-year …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Contract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… , in PDF Attachment B – Bid , in Word Attachment D – Subcontractor Confidentiality Agreement , in PDF Responses to …
https://www.osc.ny.gov/procurement/c001148Final Average Earnings
… calculation — you don’t need to contact us. The new law does not apply to members who retired before the dates above. … receive a retroactive payment from your employer, it could affect your FAE. When we calculate your FAE at retirement, …
https://www.osc.ny.gov/retirement/members/final-average-earningsOpinion 98-2
… -- Reimbursement for Expenses (dinners after board meeting) FIRE DISTRICTS -- Apparatus and Equipment (control … TOWN LAW, §178-c: A fire district may not pay for post-meeting dinners of members of a fire district board of fire commissioners when a monthly meeting commences at 8:00 pm and ends approximately 9:00 pm …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… require an ASE to implement the recommendations from the American Society of Heating, Refrigerating and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88State Agencies Bulletin No. 2173
… Earnings Code HZ1 Earning Code HZ2 Existing Amount Per Hour $0.75 $1.13 New 2023 Amount Per Hour $0.90 $1.35 OSC Actions: OSC has updated the hourly rate … (This is the difference between the New 2023 Amount Per Hour and the Existing Amount for Earnings Code HZ1). The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicXVI.4.B Tax Revenues – XVI. Financial Reporting
… revenue transactions should be recognized in the period when the taxable exchange transaction occurs or when the resources are received, whichever occurs first. … transactions will be recognized in the accounting period when they become measurable and available. Full accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesMember Contributions
… (up to a certain limit) . Example: New Employee: You hired John Smith, who joined NYSLRS with a date of membership of June 1, 2023 (John is in Tier 6). At enrollment, you provided NYSLRS with a … contribution rates for the next State fiscal year, John’s contribution rate was still based on the projected …
https://www.osc.ny.gov/retirement/employers/member-contributionsState Comptroller DiNapoli Releases Municipal Audits
… price. For access to state and local government spending, public authority financial data and information on 130,000 …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Caton No. 1 Fire District – Financial Oversight (2013M-262)
… on reasonable assumptions using historical trends and/or actual results. Use the unexpended surplus funds in a manner …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262SUNY Bulletin No. SU-185
… Purpose To explain agency Time Entry procedures. Affected Employees SUNY … Active on the payroll or on a Paid Leave of Absence at the time of the payment and whose actual work station is located … Employees on a Leave of Absence Without Pay at the time of payment are not eligible for the payments. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-185-suny-downstate-location-stipend-gseu-represented-employeesCity of Newburgh -- Budget Review (B18-6-12)
… The City’s proposed budget does not comply with the tax levy limit. Key Recommendations Adjust the retirement … to be more consistent with past overtime costs. Include a tax overlay of $2,275,000 for to collect what is needed to … Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy as permitted …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12State Agencies Bulletin No. 1748
… due to lapse on June 30, 2019 Note: Due to June 30th falling on non-business day (Sunday) this calendar year, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1748-updating-payserv-chartfield-strings-june-lapsing-eventsInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… costs reported by the Interdisciplinary Center for Child Development (ICCD) on its Consolidated Fiscal Reports (CFRs) … Audits/Reports of Interest Lifeline Center for Child Development, Inc.: Compliance With the Reimbursable Cost … costs reported by the Interdisciplinary Center for Child Development on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… for recipients who were transferred between merged or consolidated hospitals and whether corresponding overpayments … among hospitals or divisions that are part of a merged or consolidated facility. Under these circumstances, when a … is transferred from the first hospital to a merged or consolidated division or hospital, only the first hospital …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesHate Crime Reporting
… Justice Services (Division) adequately monitors hate crime reporting and takes steps to ensure complete and … city, and local police agencies (agencies) to report crime data, including hate crimes, to the Division. Crimes … practice, age, disability, or sexual orientation. Hate crime incidents that agencies report to the Division include …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reporting