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Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… and Treasurer assign financial duties so that one person does not have custody, recordkeeping responsibilities, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… or to review the waived transactions. The librarians, opening staff, closing staff and management all have access …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102City of Olean – Budget Review (B1-15-2)
… for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Odessa-Montour Central School District – Financial Condition (2016M-71)
… Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… reserves as a funding source in annual budgets but does not use them, and the Board did not establish an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Village of Morris – Fund Balance (2017M-58)
… known trends. Ensure that the contingency budget line does not exceed the maximum allowable amount in both the …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education … discontinue the practice of allowing the District Clerk to sign District checks as the primary, and sole, signatory. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Fonda-Fultonville Central School District – Payroll (2015M-118)
… the Deputy’s payroll duties so that this individual does not control all aspects of payroll transactions. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Village of Pomona – Financial Condition (2015M-272)
… The purpose of our audit was to examine the Village’s financial condition for the period June 1, 2014 through July … the year when needed. The Board does not receive audited financial statements in a timely manner. Key Recommendations … Ensure that the independent auditor provides audited financial statements in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of East Hampton – Information Technology (2015M-187)
… August 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East … County, and has a population of approximately 1,400. The Village is governed by an elected five-member Board of … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Travel Advisory No. 3
… Effective 2/22/2024 Travel Status When an employee is on assignment at a work location 35 miles or more from both … Extended Liability Insurance Coverage. In the event of an accident, to be eligible for an insurance claim, the employee renting the car must report the accident immediately to the local enforcement agency, the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateComptroller DiNapoli Releases School District Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 1200
… Purpose To inform agencies that earnings code CFR (CLEFR) will be used to process taxable fringe benefit CLEFR transactions for 2012 and explain how it will affect employee’s taxable … withholdings Legal Reference Pursuant to Internal Revenue Code Section 61, certain fringe benefits such as the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012State Agencies Bulletin No. 1106
… Purpose To inform agencies that earnings code CFR (CLEFR) will be used to process taxable fringe benefit CLEFR transactions for 2011 and explain how it will affect employee’s taxable … withholdings. Legal Reference Pursuant to Internal Revenue Code Section 61, certain fringe benefits such as the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 238
… are abolished or inactivated by the Department of Civil Service Affected Employees Employees who are being paid … Effective Date Immediately Background The Department of Civil Service notifies OSC when a position is inactivated or … are abolished or inactivated by the Department of Civil Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsUnified Court System Bulletin No. UCS-316
… Salary Increases and provide instructions for payments not processed automatically. Affected Employees Employees in … pursuant to Chapter 491 of the Laws of 2009 and are not eligible for this increase. Incumbency Criteria April … employee eligible for an April 2021 salary increase does not meet this incumbency criteria, the employee will receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-316-april-2021-and-april-2022-state-new-york-unified-court-systemOpinion 2004-8
… LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; 92-a; … for direct cash reimbursements by the village for health care benefits of its officers and employees. This is in … to your inquiry concerning a village that provides health care benefits for its employees and their families through …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-20
… INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics (town board of ethics may not act with respect to fire district officers and employees) GENERAL MUNICIPAL LAW, … of ethics does not apply to officers and employees of a fire district located within the town. A town's board of …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 91-57
… village public library and presently maintains a separate bank account for those moneys. You indicate that the village … moneys were deposited in and disbursed from the same bank account as village moneys. The treasurer would maintain … This Office has expressed the opinion that, where separate bank accounts are not specifically required by State or local …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 93-7
… Lynd v Heffernan , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). The primary rationale …
https://www.osc.ny.gov/legal-opinions/opinion-93-7