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State Agencies Bulletin No. 947
… requirements relating to annual income and family size are met. Eligible employees have the option of receiving … of their Earned Income Tax Credit in 2010 must file a new form with their employer. The 2010 Form W-5 and … is not updated by January 1, 2010, to reflect that a new Form W-5 has been received, OSC will update the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/947-agency-instructions-employees-who-claim-advance-earned-income-tax-creditState Agencies Bulletin No. 2227
… to the bank. Employees should be made aware that a delay in these early deposits may not constitute late payment of … Services mailbox. Please reference Bulletin No. 2227 in the subject of your email. … As we prepare for enactment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparationWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Inc. is located in the Town of Forestport, Oneida County, and is governed by an elected five-member Board of Directors. … prepares a written annual report of all moneys received and disbursed. Appoint an Auditing Committee to audit the … only after bills have been approved by the membership and that checks include two signatures. … Woodgate Volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… Lake View Fire District is a district corporation of the State, distinct and separate from the Town of Hamburg, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over service … of claims. Key Recommendations Require service providers to submit all reports as per their contracts. Implement procedures to verify that service providers are meeting contractual …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Village of Milford – Board Oversight (2018M-25)
Village of Milford Board Oversight 2018M25
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Herkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2014 through … structurally balanced budgets or properly manage fund balance. The Board does not have a long-term plan in place …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68City of Gloversville – Parking Violation Operations (2016M-231)
… effectiveness. Examine the effectiveness of collection strategies and consider enhanced or alternative measures that …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… Department’s (SED’s) maximum allowable rate during four of the past five school years. As a result, the District overcharged seven school districts by a total of $183,250. Key Recommendations Ensure that the District’s … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationDiNapoli Releases City of Troy Budget Review
… be monitored to ensure the declining trends are reversed. In addition, the city’s 2015 proposed budget does not … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewGold Coast Public Library District – Claims Audit (2014M-237)
… Purpose of Audit The purpose of our audit was to determine whether all claims were audited before payment … was created by special act of the State Legislature to provide library services to residents of the North Shore School District, excluding …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which … the Board of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees … Findings The Board has not outlined the Treasurer’s duties in the bylaws. The Treasurer does not prepare monthly …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Town of Brandon - Financial Condition (2019M-239)
… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Little Flower Union Free School District – Tuition (2015M-233)
… County, which was established in 1972 by the New York State Legislature. The District, which has approximately 120 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Village of Ellicottville – Procurement (2016M-426)
… the Village’s purchasing practices for the period June 1, 2014 through October 28, 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a population of approximately 375. The Village is … for the 2016-17 fiscal year total approximately $1.9 million. Key Findings The Village did not always …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Town of Franklin – Financial Operations (2014M-32)
… of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. … Town of Franklin is governed by a five-member Town Board and has a population of approximately 2,400 residents. Budgeted appropriations for 2013 totaled $1.6 million. Key Findings The bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32NYC Schools Underreporting Bullying and Harassment
… bias, bullying and harassment.” “For over 45 years, The Door has served as an invaluable resource for New York City … the agency’s response go to: https://www.osc.state.ny.us/audits/allaudits/093019/sga-2019-17n6.pdf The audit … incidents. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentOpinion 2001-14
Whether a town board member who also serves as the head village mechanic would have a prohibited interest in conducting services on town equipment
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 2000-12
… Municipal Law §806 requires the governing board of each county, city, town, village and school district to adopt a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… requisitions that include only items contained in the Item Master. This creates a PO in an approved status. Sourcing POs … contract purchases that are not part of the item master and discretionary purchases). This creates a PO in a … equal payments can be made against the PO. For a monthly service contract where the vendor expects to receive a PO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-orders