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Town of Wilson –Purchasing (2014M-077)
… for procurement activity. When auditing claims, the Board did not ensure that Town officials obtained the appropriate … for payment. Of 25 claims reviewed, four totaling $303,513 did not include adequate documentation to indicate whether … provided by the Highway Superintendent for these purchases did not include evidence that the bid process was consistent …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Schroeppel – Cash Disbursements (2014M-296)
… reviewed or certified by any Town official. The Board did not audit, or contract with an independent public …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls … governed by an elected five-member Town Board, maintains a Justice Court, with two elected Justices. The Court collected …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… and fuel inventory for the period January 1, 2013 through April 25, 2014. Background The Town of Austerlitz is located … payroll bank account. Department heads are not required to sign time cards showing their approval. The Town does not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Opinion 95-29
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when … and facilities of the water district must be placed in a reserve fund for the purpose of retiring the outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 96-10
Whether a fire district may transfer the unexpended balance of a capital reserve fund established for the acquisition of new equipment into the general fund
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 91-4
… -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) VILLAGES -- Powers and Duties (transfer of firefighting equipment to joint fire district without consideration) CONSTITUTIONAL LAW … which includes the village. We are in receipt of your letter asking whether fire apparatus of a village could be …
https://www.osc.ny.gov/legal-opinions/opinion-91-4MTA-NYC Transit Medical Assessment Centers
… medical examinations for NYC Transit and MTA Bus employees in an economical manner. The audit covered the period June … Transit’s five MAC locations. In addition, there is a 24-hour lab located in Downtown Brooklyn. Employees are assigned … an employee, regardless of location, will go to the 24-hour lab. Key Findings On a unit cost basis, we determined …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersOpinion 89-54
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS--Capital Reserve Fund … a town may provide water improvements as a town function in the area of the town outside of any villages or in any portion of that area. Subdivision 8 of section 209-q …
https://www.osc.ny.gov/legal-opinions/opinion-89-54State Agencies Bulletin No. 963
… Purpose To explain the extension of Military and Training Leave Benefits and Stipends and OSC’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/963-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 945
… and to provide instructions for reporting transactions in Pay Period 19C. Affected Employees Members of the NYS … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the Assembly Special Allowance payroll has an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/945-2009-year-end-adjustment-members-nys-legislatureThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… by New York City, New York State, and other sources. The audit primarily addressed the three fiscal years ended June … certain instances we examined matters dating back to July 1, 2008 and extending through January 26, 2015. Background … the Office for People With Developmental Disabilities (OPWDD), the State Education Department, and the Department of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedUniversity at Albany – Sabbatical and Other Paid Leave
… SUNY response. We recognize that the University at Albany does not have the authority to unilaterally change existing …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leaveState Agencies Bulletin No. 421
… use of the new Earnings Code LOM (Location Other Amount) for employees who receive a location pay amount other than … counties receive an additional $1,200 added to their base salary. Full and part-time employees in UCS who work in these … is Terminated, Retired, or put on a Leave with No Pay retroactive to the effective date of the new Earnings Code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payOpinion 88-35
… to assist it in administering the State's student loan program. A detailed RFP, designed to upgrade, modernize and …
https://www.osc.ny.gov/legal-opinions/opinion-88-35State Agencies Bulletin No. 415
… and highlight the changes, resulting from the Payroll System upgrade, in the procedure for recovering overpayments … Law. The Earn Code OVP (Overpayment Recovery), set up on the Additional Pay Page, provides a means to deduct a … must be entered, as usual, explaining the overpayment and how all portions of the overpayment are to be recovered. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesEmployer's Guide
… work done, including resources from the Employer’s Guide, on the Employer homepage . Bookmark the Employer homepage so …
https://www.osc.ny.gov/retirement/employers/employers-guideOpinion 2000-12
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … GENERAL MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 et seq.) that prohibits a town board member from voting on salaries for family …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-31
… performance of official duties (see, e.g., 1980 Opns St Comp No. 80-593, p 164; 1980 Opns St Comp No. 80-138, p 36; 26 Opns St Comp, 1970, p 84; 16 Opns St Comp, 1960, p 403; 13 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 2006-8
… -- Employee Benefit Accrued Liability Reserve Fund (use of for lump sum “retirement awards”) PUBLIC OFFICERS AND … (use of employee benefit accrued liability reserve fund for lump sum “retirement awards”) GENERAL MUNICIPAL LAW §6-p: … July 11, 1996, regarding A. 9040; see also Budget Report on S. 6278 of 1996). There is nothing in the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8