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Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls … 1, 2012, through April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by … identified deficiencies in providing adequate oversight of Court operations including depositing, recording, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization limit should apply to the total capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureOther Bulletin No. 49
… or more years, the agency must submit a transaction to make the LLS payment. The following employees will become … grade. For instructions on submitting transactions to make the April 2019 SCF M/C LLS payment, see Agency Actions. … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-49-april-2019-state-university-construction-fund-scfAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31, 2018. About the Program Students are eligible for a tuition refund when they are enrolled in a … in operation – students who drop out are also eligible for a tuition refund. Students in such schools are also …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Letchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, … a plan for the use of the excess amounts in reserve funds in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … limit. The District did not have a Board-adopted policy to communicate the purpose of its reserve funds, optimal … is in compliance with statutory limits and develop a plan to reduce unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Town of Leicester – Financial Management (2025M-2)
… and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 budgeted appropriations. Also, the water fund had a … that the Town will have small operating surpluses in 2024, which will increase the significant fund balances. The …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Royalton-Hartland Central School District – Financial Condition (2015M-275)
… expenditures that could have been paid for with reserve funds. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the … the Library does not use a cash register, maintain a log or issue duplicate receipts. Cash collections are stored …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Bennington – Town Clerk (2013M-319)
… and did not deposit amounts collected in a timely manner or intact. The Clerk did not remit moneys to the Supervisor … duplicate receipts for all transactions when no other form of receipt is available. Accurately record all fees …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately … The purpose of our audit was to review the Clerks financial operations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Other Bulletin No. 32
… LLS payment during 2017-2018: Leave of Absence/Preferred List on 03/31/17: An employee who otherwise qualifies for the … Transactions should be submitted in the pay period the appointment is processed; the effective date of the LLS payment should be the same as the appointment effective date. The LLS payment amount should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-32-april-2017-state-university-construction-fund-scf-civilState Agencies Bulletin No. 2413
… Purpose: The purpose of this bulletin is to provide agencies with … and procedures for addressing overpayments, including the creation of a new earnings code to track pending recovery determinations. … The purpose of this bulletin is to provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpaymentsSUNY Bulletin No. SU-250
… of two percent (2.00%) for both the 2016-2017 academic year and the 2017-2018 academic year. Effective Date(s) The October 1, 2016 Stipend Increase … in the Pay Rate field. The minimum stipend for academic year 2016-2017 is $9,573 for eligible employees on full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-250-october-2016-and-october-2017-stipend-increase-gsnuOpinion 90-37
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- … discretion arbitrarily, e.g., to accept a lower bid, based on extraneous considerations such as favoritism and the like … did not act to accept the facially lower bid ... based on extraneous considerations such as favoritism, nor ... upon …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Division of Housing and Community Renewal Bulletin No. DH-69
… and Community Renewal of OSC’s automatic processing of the October 2014 Rent Regulation Services Unit (RRSU) LLS payment … for payment of the 2014-2015 Longevity Payment effective October 2014 as a one-time, lump sum payment in the amount of … equated to a grade (Grade 001-032) are eligible for the October 2014 RRSU LLS payment provided the employee: Is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-69-october-2014-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-72
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 in the Division of … available. Agencies should review the listing carefully paying particular attention to the following: Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-72-april-2015-district-council-37-dc37-longevity-lump-sumState Agencies Bulletin No. 1475
… To inform agencies of OSC’s automatic processing of the April 2016 PEF LLS payment and provide instructions for payments not … that employees who were eligible for an LLS payment in April 2015 shall remain eligible for subsequent LLS payments … To inform agencies of OSCs automatic processing of the April 2016 PEF LLS payment and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1475-april-2016-public-employees-federation-pef-longevity-lump-sum-llsOpinion 89-4
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-89-4