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Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. Background The … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32State Agencies Bulletin No. 328
… queries in a future bulletin. Agency users must test and modify, if necessary, all non-essential Private … provided to agencies. Agency staff can use this guide to test and upgrade their non-essential Private queries after … The “How-To” guide will include instructions on how to test queries in both the current and upgraded version and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/328-renaming-ps-queries-preparation-upgradeTown of York – Budgeting and Financial Oversight (2014M-181)
… policies and procedures or long-term financial plans to govern the budget process or the appropriate level of fund … or ensured that Town officials adopted procedures to govern financial operations or the management of cash, and … policies and procedures and long-term financial plans to govern the budgeting process and appropriate fund balance …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… the 2 percent property tax increase limit under the new tax cap law, thereby allowing the Town’s 2013 budget to …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… has not entered into detailed written agreements with the payroll processor and bank to ensure that the Town’s … the financial software. Review the current "agreement" for payroll services with the Town’s legal counsel and make …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Opinion 2000-17
… the material and labor necessary by the publication of a notice" at least once in the town's official newspaper or in … as the board may deem expedient (Town Law §197). The notice must require all persons who offer to do the work to … not more than 30 days between the first publication of the notice and the time when proposals will be received, "during …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Background The District is a district corporation of the State, distinct and separate from the Town of Jefferson and … properly supported. Reconcile the District’s accounting records to the bank statements monthly and follow up on any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mTown of Galen – Financial Management (2014M-341)
… the Village of Clyde within its borders, is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… operations and financial practices of the Clerk’s office for the period of January 1, 2012 through November 1, 2013. … five-member Town Board. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.8 million. Key Findings … leaving the Town with an insufficient financial cushion for unforeseen events or cash flow. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Purpose of Audit The purpose of our audit was to review the Dover Ridge sewer and water … January 1, 2015 through May 19, 2016. Background The Town of Beekman is located in Dutchess County and has … The purpose of our audit was to review the Dover Ridge sewer and water …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Opinion 2001-13
… Speakerkits , 832 NY2d 814, 611 NYS2d 488; New York State Pub. Empls. Fedn. v City of Albany , 72 NY2d 96, 531 NYS2d … such limitations are expressly authorized by statute." ( Pub. Empls. Fedn , supra , 72 NY2d at 101, 531 NYS2d at 772; …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Ordinary Disability (Section 362) – Special 20- and 25-Year Plans
… who are receiving payments under General Municipal Law Section 207-a or 207-c. To file for this benefit, submit an … and 6 under Sections 384 384d and 384e Ordinary Disability Section 362 …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362Projected Invoice
… you when your projected invoice is available in Retirement Online . Please do not send payment for your projected … Viewing Your Projected Invoice Sign in to Retirement Online . From Account Homepage, click Access Billing … your projected invoice or for help accessing Retirement Online , use our help desk form (select Employer Billing or …
https://www.osc.ny.gov/retirement/employers/projected-invoiceII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsDiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… this holiday season for details about fees and expiration dates. While some gift card sellers have done away with … this holiday season for details about fees and expiration dates …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonDiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School … count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office continues …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsService Retirement Benefit – En-Con Police Officers Plan
… Eligibility You may retire at any age after completing 25 years of En-Con … service, or you may qualify for a service retirement if you reach age 60 before having served 25 years as an … Your total benefit cannot exceed 75 percent of your FAS if you are a Tier 1 member, or 61.67 percent of your FAS if …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefitXV.16.A Overview – XV. End of Year
The States accounting and financial reporting system provides for the collection summarization and reporting of unique financial data and information maintained at State agencies
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewWappingers Central School District – Professional Services (2022M-88)
… corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire Commissioners consists … requirements. Use the unexpended surplus fund balance in a manner that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all related statutory provisions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operations