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Town of Middlefield – Budgeting (2015M-109)
… Board consistently adopted unrealistic budgets and relied on one-time revenues to fund operations. The Board did not … sound budgets which reduce the Town’s reliance on one-time revenues, such as fund balance, as a financing …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of York – Budgeting and Financial Oversight (2014M-181)
… the Town’s budgeting practices and financial oversight for the period January 1, 2012 through December 12, 2013. … Town’s accounting records and did not adequately contract for and oversee the financial duties performed by the Firm. … process and appropriate fund balance levels to maintain for all Town funds and adopt accurate budgets with realistic …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Mamakating – Records and Reports (2015M-164)
… the Town’s recorded and reported financial transactions for the period January 1, 2014 through January 23, 2015. … Town Board. The Town’s 2015 budget appropriations for its four main funds totaled $5.7 million. Key Findings … totaled more than $1.2 million because cash balances for the town-outside-village general and highway funds …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… The Ethelbert B. Crawford Public Library District is located within the Monticello School District, in Sullivan … Library expenditures or were paid for a higher amount than what was actually owed. Two vendors had initiated a combined … transfers totaling $494,817 out of the Library’s general checking account during our audit period, which is not …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… assess the Library’s internal controls over cash receipts for the period January 1, 2012, through March 31, 2013. … elected members. The Library’s budgeted appropriations for the 2013 fiscal year were approximately $1.8 million. Key Finding We commend the Board for establishing adequate internal controls over the cash …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Berne – Procurement (2014M-147)
… internal controls over the Town’s purchasing practices for the period January 1, 2013 through February 28, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 for the general and highway funds total $2.2 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Opinion 91-50
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages … State Comptroller or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local … representative, of certain classes of securities listed in such section, including bonds or notes of the State of New …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 91-17
… may make purchases for county agencies other than a county infirmary, without competitive bidding, through a purchasing … themselves and among other public and private hospitals, medical schools, other health related facilities having or … may make purchases for county agencies other than a county infirmary without competitive bidding through a purchasing …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 2003-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … manner and at the same time as other town charges (i.e., on an "ad valorem basis"; see, e.g., 1991 Opns St Comp No. … that each lot or parcel will derive therefrom (i.e., on a "benefit basis"). Section 202(5) provides generally that …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 95-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COMMUNITY DEVELOPMENT …
https://www.osc.ny.gov/legal-opinions/opinion-95-1State Agencies Bulletin No. 967
… Purpose To inform agencies of the process for handling the late submission of AC230s and the impact on employee’s Form W-2 and agency … after January 11, 2010, the employee is due a corrected wage statement (Form W-2C) but, in most cases, will remain …
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
… TIAA-CREF Action Request (AC 1767) and Application For Refund of Employee TIAA-CREF Contributions (AC 1781). … Payroll Officers . Note : The previous AC 1781 was a three part form. The revised form is one page. Agencies are advised …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/957-revised-forms-nys-tiaa-cref-eligible-employeesState Agencies Bulletin No. 928
… the five (5) year cumulative service criteria: RCM (Reinstate Civil Service Commission Action) RDR (Reinstate Court Order Directive) PRF (Preferred List) RER … on the prior grade. Therefore, the Merit Step payment can only be paid if the prior grade is eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/928-october-2009-merit-step-listings-and-payments-certain-graded-and-nsTax Check-off Funds
… on November 20, 2015 as Chapter 453 of the Laws of 2015 – A.7419 (Farrell) / S.5492 (Marcellino) – Establishes uniform requirements for all funds in which tax check-off monies are deposited and requires … Status … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and requires …
https://www.osc.ny.gov/legislation/tax-check-fundsPersonal Income Tax Refunds
… almost 7.6 million refunds totaling over $9.6 billion. From this population, we returned 12,335 refunds totaling … as summarized in the following table: Refunds Reason for Stopping Refunds Number Dollars Taxpayer claimed ineligible …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsEmpire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueOmnibus Technical Corrections
… Signed into law on September 29, 2016 as Chapter 337 of the laws of 2016 – A.7292-A (Farrell) / S.5601-A …
https://www.osc.ny.gov/legislation/omnibus-technical-correctionsHow to Conduct a Vendor Responsibility Review
… or only the vendor selected for the contract. Be sure to take into account the time needed to conduct such a review. In the solicitation document, you … attach the paper questionnaire. If you find the vendor to be: responsible , you must include the Agency …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewOpinion 2005-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … VIII, §1 (see, e.g., 1988 Opns St Comp No. 88-69, p 137). On the other hand, if the contract were modified so that, in … v Town of Oyster Bay , 41 Misc 2d 446, 244 NYS2d 916, mod on other grounds, 23 AD2d 9, 258 NYS2d 156; see also 1978 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 89-46
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … II, §1; Election Law, §§1-102, 5-102[1]). Therefore, based on the requirements of Public Officers Law, §3 and Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-46