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Town of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… governed by an elected five-member Town Board, is located in Jefferson County and has approximately 2,900 residents. … payment. Key Recommendation There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89Opinion 90-7
… ... or any other person holding a position by election, appointment or employment in the service of a public entity, …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 93-26
… the remainder of district costs by ad valorem assessment. You state that the town has formed an ambulance district and … the district by assessments against benefited properties. You ask whether the district also may charge a fee to persons …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Reporting Resources
… Handbook Abandoned Property Law National Association of Unclaimed Property Administrators (NAUPA) Voluntary … Resources for holders of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resourcesState Agencies Bulletin No. 1167
… Chapter IV, Part 102 of the Official Compilation of Codes, Rules and Regulations of the State of New York. Agency … Law §200(4) and Part 102 of Title 2 of the New York Codes, Rules and Regulations. The information will be provided to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1167-revised-personal-privacy-protection-law-notification-direct-depositDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … specify otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1511/divorceCopiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… funds during the period October 2009 to December 2012. In addition, during this period, the President made …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and … 1, 2012 through December 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which … The purpose of our audit was to examine the former Clerks records and …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159State Agencies Bulletin No. 1221
… increase the biweekly deduction for Dues (Code 201) and Agency Shop Fee (Code 212) based on the annual … should be adjusted accordingly when a change in job status results in a salary decrease. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1221-civil-service-employees-association-csea-local-1000-dues-and-agencyTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District 2, Ausable Water District 3 and … The purpose of our audit was to review the financial operations of Ausable Water District 2 Ausable Water District 3 and …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Town of Mooers – Payroll (2014M-087)
… Recommendations Ensure that Town employees complete and sign individual time records and that such records include … should compare payroll registers to payroll source documents when certifying payrolls. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087XI.12.C Surety Takeovers – XI. Procurement and Contract Management
… or arrange for completing the contract should the original contractor default. In the event of a contractor default and surety takeover of a contract, as … New York State Vendor File information for the defaulted contractor to route future payments under the contract to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversTown of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over salaries and … employees. The Board did not include the compensation paid to the Supervisor for services as cemetery official in the … Authorize all salaries, wages and benefits paid to officers and employees. Determine if the position of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Town of Broadalbin – Leave Accruals (2014M-88)
… adequacy of the Town’s system to monitor leave accruals of highway department employees for the period January 1, 2012 through December 31, … Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 million. Key … adequacy of the Towns system to monitor leave accruals of highway department employees for the period January 1 20 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Alternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsState Agencies Bulletin No. 285
… claiming exempt from Federal withholding does not provide you with a new W-4 by February 15, 2002, their status must be … exempt from State withholding does not annually provide you with a new IT-2104-E, their status must be changed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxDual Employment
… employees who are dually employed at other State or New York City agencies are working their required hours at each … were simultaneously employed by another State or New York City agency, 81 of whom we selected for further review … Related Transactions (2010-S-60) Port Authority of New York and New Jersey: Management and Control of Employee …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentState Agencies Bulletin No. 1243
… describe OSC actions taken for current enrollees with an election date greater than 3/31/12 and agency responsibility … with a Retirement Plan Type of 7Z (TIAA/CREF) with an election date of 4/1/12 or later Effective Date(s) Payroll … to $100,000 5.75% More than $100,000 6% Enrollees with an election date of 4/1/12 or greater will continue their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesTown of Hadley – Claims Auditing (2015M-198)
… June 30, 2015. Background The Town of Hadley is located in Saratoga County and has approximately 2,000 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198