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South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… period January 1, 2012, to March 31, 2013. Background The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … to June 11, 2013. Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialTown of Owego Fire District – Board Oversight (2013M-26)
… 13, 2012. Background The Town of Owego Fire District is a district corporation of the State, distinct and separate … from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners consists of five …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Jericho Fire District – Professional Services (2012M-236)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the procurement of professional services for the period January 1, 2011 to … The purpose of our audit was to examine the Districts internal controls over the procurement of professional services for the period January 1 2011 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… However, the District has not formally established reserve funds. Key Recommendations Develop accurate budgets that … that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all …
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)
… records the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain … accounts. The Treasurer also did not document monthly bank reconciliations to determine whether any differences … existed between bank records and her checking and savings account registers. The Board did not adopt an annual …
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)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background … The District’s general fund budget totaled $185,551 for the 2013 fiscal year. Key Findings The Board has adopted … Board also has not ensured that procedures are in place for financial recording and reporting. As a result, although …
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
… -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY TREASURER -- Powers and …
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. 1380
… Purpose To inform agencies of the timeline for the conversion of the account codes in PayServ to the … The accounting, reporting and payroll distribution data for all employees paid through PayServ will be affected. … be able to compare data across PayServ and SFS, allowing for easier reconciliation of payroll charges. OSC has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1380-new-york-state-payroll-system-payserv-conversion-statewide-financialUnited HealthCare – Empire Plan Drug Rebate Revenue
… December 31, 2013. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The Department … to negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueReal Property Dispositions
… New York and New Jersey (Port Authority) was established in 1921 with a wide-ranging mission that includes the … bus terminals, bridges and tunnels) major Port holdings in New York include the Bathgate Industrial Park in the Bronx, the Teleport in Staten Island, the Queens West …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsOpinion 89-65
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (contract with town attorney's … Whether a town without the adoption of a local law may engage the services of the town attorneys …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Unified Court System Bulletin No. UCS-168
… or e-mail at [email protected] ; or contact Best Interest Partners, LLC, a Division of AXA Advisors, at …
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
… Purpose To inform the Office of Court Administration, Payroll … of OSC’s automatic processing for Pay Period 20C and to explain those areas for which the agency will be … To inform the Office of Court Administration Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justicesAccounts Payable Advisory No. 49
… Update: The below sections of the Guide to Financial Operations (GFO) are either new or … (SFS) effective April 1, 2018: Chapter Name Description of Change XII.5.F.1 Basis Date New section to address how the … field on the voucher. Note: This section used to be a part of XII.5.I.2. XII.5.F.4 Selecting the Appropriate Payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentOversight of Transportation Services and Expenses
… over transportation expenses and transportation services. For transportation expenses, excluding fueling, and … for the confinement and rehabilitation of approximately 30,500 individuals in custody and the supervision of over 35,000 parolees …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesXII.8.E Payment Assignments – XII. Expenditures
… or entity other than the original contract holder. Payment assignments are commonly due to financing … to the New York State Lien Law (Article 2, Section 15), payment assignments only become valid when (i) an appropriate … assignment, and (ii) the originating agency approves the payment assignment. According to New York State Lien Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignments