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Opinion 88-13
… officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … is the vice-president and holder of 19.7% of the voting stock of an insurance company which provides insurance … provides an exception for interests arising as a result of stock ownership or control if less than 5% of the outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Travel Card Transactions
… Purpose The objective of our examination was to assess the timeliness of reconciling credit card transactions against expense reports and the appropriateness of select travel card … The objective of our examination was to assess the timeliness of reconciling credit card …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsOther Bulletin No. 70
The purpose of this bulletin is to provide the State University Construction Fund instructions for processing the April 2023 SCF MC Performance Advances
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-70-april-2023-state-university-construction-fund-scfOther Bulletin No. 69
… Background: Civil Service Law, Article 8, Section 130 and the Division of the Budget Bulletin D-1148 provide for … The April 2023 SCF M/C LLS Payment is effective 04/01/2023 and may be submitted beginning in Administration Pay Period … Military Stipend Leave in a BU96 position on 03/31/2023; and Has a Comp Rate Code of ANN or BIW (only if the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-69-april-2023-state-university-construction-fund-scfOther Bulletin No. 63
… Employees Employees designated management or confidential in Bargaining Unit 96 in the SCF with an increment code of 1976-2017 who meet the … effective April 2022 as a one-time, lump sum payment in the amount of $1,500, $3,000 or $4,500. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-63-april-2022-state-university-construction-fund-scfState Police Bulletin No. SP-227
… Prior to Processing for an explanation of these messages. Tax Information These monies are taxable income, will be … Questions regarding Taxes should be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-227-april-1-2022-2-salary-increase-state-police-employees-representedTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… and amend the budgets as necessary. The water fund had a negative unassigned fund balance since 2016. As of December 31, 2020, the unassigned fund balance was negative $370,229 and the water fund owes $490,922 to other …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Town of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and Board oversight for the … The purpose of our audit was to assess the Towns internal controls and Board oversight for the …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Accounts Payable Advisory No. 71
… OSC and SFS will provide a class on this topic at the Fall Conference on October 26, 2021. Please refer to the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingTown of Wilson –Purchasing (2014M-077)
… 1, 2012 through February 11, 2014. Background The Town of Wilson is located in Niagara County and serves a population …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Schroeppel – Cash Disbursements (2014M-296)
… Purpose of Audit The purpose of our audit was to examine the Town’s controls over cash … 1, 2013 through March 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a … The purpose of our audit was to examine the Towns controls over cash …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Saugerties – Justice Court Operations (2015M-47)
… period. Key Findings The Justices did not perform adequate bank reconciliations and accountability analyses. Neither Justice reconciled bail bank account balances with bail activity reports. Not all cash receipts were deposited within 72 hours, as required by law. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Clifton – Financial Management (2014M-217)
… Purpose of Audit The purpose of our audit was to examine the Town’s oversight … The purpose of our audit was to examine the Towns oversight …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217State Police Bulletin No. SP-207
… The purpose of this bulletin is to inform the Division of State Police of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-207-hold-april-1-2020-2-salary-increases-state-police-employees-representedSodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations … The purpose of our audit was to examine the Boards oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Due Diligence for Companies Holding Abandoned Funds
… property account is $1,000 or less. (However, in the spirit of the law, we ask you to send a certified mailing if …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsTown of Covington – Town Supervisor (2013M-371)
… November 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. … records and reports. The Town’s highway fund does not have sufficient fund balance to cover its operations if it pays back a $139,000 interfund loan to the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings COIDA did not adequately plan for the 2017 acquisition of the Rail Yards. The property was … development struggles. Key Recommendation Properly plan for property acquisitions. COIDA officials disagreed with …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaTown of Rush – Board Oversight (2014M-193)
… April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Jefferson – Selected Financial Operations (2014M-332)
… was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The … and Supervisor did not ensure that all disbursements were for Town purposes and that all water rents were properly …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332