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Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… he signs a payroll certification page for each payroll; he does not review the payroll records for any errors. As a …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require overnight assignments away … work year. In addition, Business Units may advance funds to an employee for a specific travel event. Process and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceState Comptroller DiNapoli Releases School District Audits
… fund balance was appropriated each year, but was not used to finance operations. In addition, when unused appropriated … fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Marcellus Central School District – …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Tuckahoe Common School District – Purchasing (2013M-158)
… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Housing Assistance – Federal Funding and New York
… Federal housing support includes housing assistance for renters, subsidized public housing, and a variety of housing support for the homeless. Households benefitting from rental … HUD, Picture of Subsidized Households … Federal housing support includes housing assistance for renters subsidized …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceUnified Court System Bulletin No. UCS-316
… is ANN. The 04/01/2020 Salary Schedule must be used to calculate the salary. Hourly Employees – Raise Processing … using the same effective date of the Rehire or Return from Leave action. If the employee is newly hired or … employee is eligible. Any additional adjustment that is required due to the increased biweekly stipend amount that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-316-april-2021-and-april-2022-state-new-york-unified-court-systemReporting Regulation for Elected or Appointed Officials
… 315.4 Additional reporting requirements for elected or appointed officials who work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsOpinion 2008-6
The applicability of General Municipal Law 207m to the calculation of the cash value of the unused vacation time of the police commissioner upon retirement
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 2005-3
… 1709(11); GENERAL MUNICIPAL LAW §§72-j, 109-b: A union free school district is not authorized to construct, or enter … primarily for commercial purposes. In addition, a union free school district may not sell a building currently in use … This is in reply to your letter asking whether a union free school district may construct a facility that will be …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Schuyler Heights Fire District , Village of … Fire District – Controls Over Claims Processing (Albany County) Except for some minor exceptions, the claims reviewed … book registers, maintain accounting records with cash accounts and subsidiary revenue and expenditure accounts or …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsCredit for Previous or Military Service – En-Con Police Officers Plan
… membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background The Claryville Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCity of Yonkers – Budget Review (B18-6-7)
… debt for these special projects. The City’s adopted budget does not include a contingency appropriation for the general …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… The 2013 Town budget totaled $1.15 million for all funds, including special districts. Key Findings The Board … oversight facilitated the apparent misappropriation of funds. The Town does not have complete, accurate and … and may have identified her apparent misappropriation of funds. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… by submitting a Withdrawal Application (RS5014) . Once you have ten or more years of service credit, you cannot withdraw … (RS5195) . For all members , withdrawing contributions may have tax consequences. Please review the application … before submitting, and speak to a tax advisor if you have questions. … Special 20 and 25Year Plan for PFRS Tiers 2 …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipCredit for Previous or Military Service – Regional State Park Police Plan
… membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … have comprehensive policies and procedures for preparing payroll and maintaining leave time accrual records for … controls over Town finances and Highway Department payroll for the pe …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Hughsonville Fire Company – Financial Activities (2014M-201)
… Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a … of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue press-numbered duplicate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201City of Glen Cove – Budget Review (B7-14-16)
… that might not be realized. The general fund budget does not appropriately budget and recognize the financing of …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16