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Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good … Key Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… not accounted for in the correct fund. Certain literacy program revenue was improperly recorded as community … were disproportionately charged to the community education program expenditure account instead of the literacy program, totaling $728,000. Officials did not always properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationCity of Mechanicville – Audit Follow-Up (2012M-162-F)
… 2013. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fUnadilla Valley Central School District – Special Education Services (2016M-47)
… whether the District provided special education services in a cost-effective manner for the period July 1, 2013 … The Unadilla Valley Central School District is located in 10 towns in Chenango, Otsego and Madison Counties. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mPayServ
… New York State Payroll Services PayServ …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservOpinion 89-41
Whether a public hearing is required prior to the establishment of a service award program for the volunteer firefighters of a fire district pursuant to General Municipal Law Article 11A
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 89-12
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Construction … CODES, RULES AND REGULATIONS, §29.3: The employment by a fire district of a professional engineer as an independent … work, on a construction project when the engineer also is a one-half owner of a construction firm which may bid on …
https://www.osc.ny.gov/legal-opinions/opinion-89-12II.3.A Planning – II. New York State Financial Accounting
… executive spending proposals and revenue estimates, holds public hearings on major programs, and seeks further … veto by a vote of two-thirds of the members of each house. The appropriation bills legally authorize the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningXVI.3.B Fund Accounting – XVI. Financial Reporting
… Process and Document Preparation: New York State has three broad fund categories that are further divided into … enterprise funds and internal service funds. The State has no internal service funds on a GAAP basis. Enterprise … New York State has three broad fund categories that are further divided into …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Agencies Bulletin No. 2281
… Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In addition, an employee who otherwise … Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police The payment amount is $400 or a prorated … Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police Submitting Payment To pay the 2024 APSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2281-2024-clothing-allowance-certain-agency-police-service-unit-apsuOpinion 92-57
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the State is responsible for the payment of late charges imposed by the Village of Attica Village on …
https://www.osc.ny.gov/legal-opinions/opinion-92-57State Agencies Bulletin No. 2004
State Agencies Bulletin No 2004
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleState Agencies Bulletin No. 2394
… Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In addition, an employee who otherwise … Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police The payment amount is $400 or a prorated … Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police Submitting Payment To pay the 2025 APSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2394-2025-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 2180
… Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In addition, an employee who otherwise … Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police The payment amount is $400 or a prorated … Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police Submitting Payment To pay the 2023 APSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2180-2023-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 1920
… overtime was calculated using the factor of .00075 based on a denominator of 2,000 hours. The new agreement changes … RETRO Overtime 2080 ROA – Retro OT - Annuals ORC- Overtime Recall Annual 2080 RCL – Recall Overtime R2R – Retro OT Recall 2080 RRO – Retro Recall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeState Agencies Bulletin No. 1098
… To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and chauffeur services for tax … Effective Date(s) Immediately. Background Personal Use of Employer Provided Vehicle and Chauffeur Services are … To provide instructions for reporting the taxable value of the personal use of employerprovided vehicles and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andAnnual Financial Report
… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee Benefits. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportOpinion 98-8
… source requirements) GENERAL MUNICIPAL LAW, §103; STATE FINANCE LAW, §162; CORRECTION LAW, §184: A political … subdivisions through the New York State Office of General Service's centralized contracts). Section 162(1) expressly … entities) submits a notice of intent to provide the service in the form, function and utility required, the …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … of Charlton – Internal Controls Overbilled Receivables for Water Operations (Saratoga County) In 2013, the board … segregated and compensating controls were not established. For example, the water clerk is responsible for billing, …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively … with the Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc. (PROMESA) to ensure that claims are allowable, properly supported, and consistent with contract terms. Background OASAS oversees …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-inc