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Lincoln Fire District – Financial Activities (2012M-228)
… internal controls over the District’s financial operations for the period January 1, 2011, through August 31, 2012. … The District’s general fund budget totaled about $136,000 for the 2012 fiscal year. The Board of Fire Commissioners … District did not make any expenditures from the reserve funds during this time period. Key Recommendations Document …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… by the District. The Department is operated in accordance with its by-laws, and is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial … 27, 2012. Background The Lakeville No. 2 Fire District is a district corporation of the State, distinct and separate … from the Town of Livonia, in Livingston County, where it is located. The Board of Fire Commissioners comprises five …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… delay in the Treasurer providing a listing of fixed assets to the independent auditor for 2010 and 2011, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Matt Lee Fire Company is a volunteer organization located in the Village of Ballston Spa, in Saratoga County. The Board of Directors, which is … March 31, 2012, the Company received approximately $45,000 in revenue including $20,800 in foreign fire insurance …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… internal controls of the Company’s financial operations for the period October 1, 2009, to January 2, 2013. … with fire equipment, safety gear, and a fire house, and funds the Company’s operations. Key Findings The President … apparently misappropriated nearly $34,000 of the Company’s funds during the period October 2009 to December 2012. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… the internal controls over the Company’s disbursements for the period April 1, 2011, to February 22, 2013. … including $19,900 in foreign fire insurance premiums. For the same period, the Company made 149 check disbursements … The President did not ensure disbursements were made for proper company purposes. The President allowed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83State Agencies Bulletin No. 1659
… inform Agencies of the suspension of the Federal exclusion for qualified moving expense reimbursements from employee’s income and the creation of a new Earnings Code that should be used for taxing moving … Employees Employees who have moving expenses paid or reimbursed through the Statewide Financial System (SFS) in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1659-tax-withholding-moving-expenses-tax-year-2018Opinion 2001-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … the opinion. IMPROVEMENT DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a … parent district. The apparent purpose of the "entry fee" is to recover capital costs of the district. Towns are …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Disposal of Electronic Devices
… prior to disposal and, if sending them to OGS, to certify in writing that the devices no longer contain any retrievable … devices at both the Albany and the New York City offices. In Albany, two devices still contained general agency … and personal pictures, but none contained PPSI. In New York City, 13 hard drives showed indications that they …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesOpinion 2001-11
… §801 (see also Town Law §§176[4-a], 176-a; 1979 Opns St Comp No. 79-76, p 15). We note that the powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Agencies Bulletin No. 1313
… March 16, 2012, the Governor signed legislation creating Tier 6. This new tier applies to employees joining a retirement system after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1313-tier-6-tiaa-retirement-contribution-rate-changesState Agencies Bulletin No. 1307
… Purpose To inform agencies of the procedures for reporting line number changes and to explain how account … Title and Position Management (TPM) Mass Change Process for Line Item Realignment (LNR); do not use a Position Move … the above counts reflect the number of incumbents examined for update, those for whom Job updating was bypassed, those …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1307-reporting-line-number-and-budget-year-changes-fiscal-year-2014-2015State Agencies Bulletin No. 1243
… responsibility regarding new enrollment into the Optional Retirement Plan (7Z TIAA/CREF) Affected Employees Employees with a Retirement Plan Type of 7Z (TIAA/CREF) with an election date … Tier 6. This new Tier applies to employees joining a retirement system after March 31, 2012. Effective with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesState Agencies Bulletin No. 1348
… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2014. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1240
… Purpose To inform agencies of the procedures for reporting line number changes and to explain how account codes will be charged in fiscal year 2013-2014. … there is no automatic mass realignment process in PayServ. Access the Position Data (Agency) page using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1240-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2013State Agencies Bulletin No. 967
… Purpose To inform agencies of the process for handling the late submission of AC230s and the impact on … appropriations. Affected Employees Employees who have a salary refund (AC230) submitted and processed after the … after this date. Impact on Employee Form-W2 Reporting When an AC230 is submitted after January 11, 2010, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/967-processing-salary-refunds-ac230s-submitted-osc-after-january-11-2010State Agencies Bulletin No. 957
… Purpose To inform agencies of the changes to the following forms: TIAA-CREF Action Request (AC 1767) and Application For Refund of Employee TIAA-CREF Contributions (AC 1781). Background To … require employees to provide only the last four (4) digits of their Social Security number (SSN). Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/957-revised-forms-nys-tiaa-cref-eligible-employeesState Agencies Bulletin No. 1134
… Purpose To inform agencies of the process for reporting line number changes and to describe how account … page, insert a row and enter the effective date (03/29/12 for Administration or 04/05/12 for Institution). Enter the appropriate line number. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012State Agencies Bulletin No. 1229
… Purpose To notify agencies of the new deduction code 556 Liberty … Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility information, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1229-new-deduction-code-556-liberty-mutual-pbanys