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Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… 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 is a district corporation of the State, distinct and …
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)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
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)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … and reported and that Company moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background … audit of the Treasurer’s records. Reconcile the District’s accounting records to the bank statements on a monthly basis, …
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)
… activity is properly recorded and reported and that Com …
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)
… 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, … the Board, the annual financial report is filed with OSC in a timely manner, and the Secretary-Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsOpinion 98-4
… levying body. The resolution is effective only during the calendar year in which it is adopted and must designate that …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 2001-3
… of (at amount that would generate excess revenues for general municipal purposes) -- Rates (fixing of at amount that would generate excess revenues for general municipal purposes) GENERAL MUNICIPAL LAW §§94, … to the sewer system, in order to provide funds for general village purposes. You ask whether a village may …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3State Agencies Bulletin No. 864
… be eligible for Earned Income Credit (EIC) and expect to have a qualifying child are entitled to receive EIC payments … 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-paymentUnited HealthCare – Empire Plan Drug Rebate Revenue
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to about 1.2 … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The Department … Finding Express Scripts improperly retained $1,498,719 in NYSHIP rebates despite its contractual obligation to remit …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueReal Property Dispositions
… in New York include the Bathgate Industrial Park in the Bronx, the Teleport in Staten Island, the Queens West … indicated that they follow Administrative Instruction 25-3.02 (AI), which governs the disposition of real property. … four of the seven properties reviewed. Additionally, for 3 of the 7 properties, the disposition did not comply with …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsUnified Court System Bulletin No. UCS-168
… the new Code 546. The vendor will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life-0Unified Court System Bulletin No. UCS-198
… 19C, paychecks dated 12/18/13, each judge must be placed on a Leave of Absence for Administration Pay Period 20C to … dated 01/15/14, as deemed necessary by OGS. Employees will have met the maximum annual retirement service credit of 260 … Employees who became Active after January 1, 2013 will have their retirement service credit adjusted as appropriate, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justicesUnified Court System Bulletin No. UCS-251
… to Basic Annual Salary. 2014: Employees who are Active or on an approved leave of absence, and in Bargaining Unit F8, … to UCO (UCS Court Officers of NYS) on all positions in effect on or after 9/25/2014 with a Bargaining Unit equal to … available for agency review after the automatic increases have been processed. All reports are sorted by Department ID, …
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 rehabilitation of approximately 30,500 individuals in custody and the supervision of over 35,000 parolees … services for parolees, as well as a Central Office. (On March 10, 2022, the Department closed six of its … Many of the Department’s employees operate its vehicles in its day-to-day operations. These operators are required to …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesXII.8.E Payment Assignments – XII. Expenditures
… - Offset Unit 110 State Street - 10th Floor Albany, NY 12236 If the agency manager rejects the payment … - Offset Unit 110 State Street - 10th Floor Albany, NY 12236 (518) 473-5687 For contract assignment questions, … Bureau of Contracts 110 State Street - 11th Floor Albany, NY 12236 (518) 474-6494 Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsManagement of Capital Projects
… Objectives To determine whether the Metropolitan Transportation … its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsPublic Safety Overtime
… (NYCRR) has been established to help employers determine what overtime is reportable and pensionable. As of July 1, 2019, public safety overtime that is paid by a public entity, and meets other requirements, is …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeLow-Income Housing Trust Fund Program (Follow-Up)
… Objective To determine the extent to which Homes and Community Renewal (HCR) implemented the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and … fleet management program for the period January 1, 2011, to May 8, 2013. Background The Town of Amherst is located in … The Town does not have any written policies or procedures to determine if the acquisition of new or replacement …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199SUNY Bulletin No. SU-295
… Purpose The purpose of this bulletin is to inform agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools in PayServ. Affected Employees All SUNY … affected (except Agency Code 28990). Background In order to correctly calculate the charges for the split payroll for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-295-new-york-state-payroll-system-payserv-suny-fiscal-year-end