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Opinion 89-61
… or statutory amendments that bear on the issues discussed in the opinion. TOWN SUPERVISOR -- Compensation (salary … townwide basis) BUILDING INSPECTOR -- Compensation (salary in town charged only to area of town outside of villages) … does not exist, the town justice court for the town in which the village is located has jurisdiction of matters …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 90-54
… other person. We have been asked to discuss the procedures for the equitable distribution of retirement benefits payable … (ERISA) and the Internal Revenue Code (IRC) which provide for Qualified Domestic Relations Orders (QDRO's) (see ERISA, … in the case of a plan to which section 411 relating to minimum vesting standards also applies without regard to …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Grand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity between the … general ledger accounts were accurate, complete and up-to-date. Key Recommendations Ensure that journal entries are understood, supported and posted timely and accurately to the general ledger. Periodically review each fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mSuffern Central School District - Financial Condition (2019M-145)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Review reserves to evaluate if they are necessary and reduce unneeded reserve funds in accordance with … recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Administration of the Contract With the Postgraduate Center for Mental Health (Follow-Up) (2019-F-51) 30-Day Response
To determine the extent of implementation of the nine recommendations included in our initial audit report, Administration of the Contract with With the Postgraduate Center for Mental Health (2015-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f51-response.pdfOpinion 88-22
… 1977, p 130). It has been held, however, that when park property is held in trust for the public at large, a … licenses and privileges for any use of such park and park property which contributes thereto. The town board may fix a …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Schodack Central School District - Extra-Classroom Activities (2019M-85)
Determine whether extra-classroom activity funds (ECA) were adequately safeguarded and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/schodack-2019-85.pdfChautauqua County – Court and Trust (2020-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-2020-ct-1.pdfState Agencies Bulletin No. 1835
… this bulletin is to provide agencies with tools to assist in their efforts to enroll employees in direct deposit. Affected Employees All employees who have … is asking all agencies to encourage employees to enroll in full direct deposit. Effective Date(s) The new locked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksSpackenkill Union Free School District – Professional Services (2021M-89)
… taxpayers have little assurance that procurements are made in the most prudent and economical manner. District … Last sought competition for District insurance policies in 2012, more than nine years ago. However, the insurance … ensure professional services are completely procured and in compliance with District policy, and that written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Efforts to Collect Delinquent Taxes
… top 250 business tax debtors for whom it filed at least one warrant in the prior 12 months. The March 2021 lists for … actions prior to completing or closing cases for one of the five collection steps we tested: using applicable …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesDiNapoli: Billing and Reimbursement Flaws Allowed $16.6 Million in Inappropriate Payments to Home Health Care Providers
… Department of Health (DOH) erroneously made $16.6 million in Medicaid payments to 95 home health providers over a 3 … a great need by allowing patients to stay in their homes and avoid costly placement in hospitals or rehabilitation … bill according to DOH guidelines. DOH officials concurred with the audit recommendations and indicated actions will be …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-billing-and-reimbursement-flaws-allowed-166-million-inappropriate-payments-home-health-careGlens Falls Common School District - Cash Management (2019M-177)
… monthly cash flow forecasts that estimate available funds for investment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Moriah Central School District - Cash Management (2019M-65)
… monthly cash flow forecasts that estimate available funds for investment. Ensure idle funds are invested in a manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65State Agencies Bulletin No. 1364
… the IRS. Agencies must also record receipt of the form in the payroll system by the established due date. Agencies … A of Form AC3206. Enter the following: Agency Code used in PayServ Tax Year W-2c Batch Number Employee Name as it appears in PayServ NYS Employee ID The Form Due Date (last date the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxConnetquot Central School District - Financial Management (2019M-180)
Determine whether the Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180DiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… New York lags behind most other states in responding to the 2020 Census, ranking 38th in the country, New York State … as well including by town, village, Congressional District and more) Fact Sheet on Census: Census Response …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsGreenville Fire District – Capital Reserve (2014M-64)
… five-member Board of Fire Commissioners, is located in the Town of Greenville in Orange County. The District is a district corporation of … use the reserve to purchase a truck but did not due to a public petition against the purchase. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Elba Central School District – Financial Condition (2013M-240)
… is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a … Key Recommendations Develop realistic expenditure and fund balance estimates for the annual budget. Develop a … the general fund’s excess unexpended surplus fund balance and the excess amounts in reserve funds in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240State Agencies Bulletin No. 741
… a DTA/COR for the following actions: Any Pay Change, New Position or Transfer action that was originally submitted … the status of their request (see OSC Actions below). New Procedure: Sequence #88 Agencies may use Sequence #88 on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedure