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Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… July 31, 2014. Background The District is a district corporation of the State, distinct and separate from the Town … 2014 fiscal year. Key Findings The Board did not adopt an investment policy as required by GML. The District has been using a credit union for the deposit and temporary investment of District funds, which is not authorized by GML. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Town of Ashland – Long-Term Planning (2024M-114)
… have zero balances. However, based on discussions with the Highway Superintendent (Superintendent), vehicle and … years, and he shared that both the Town’s salt shed and highway garage need costly repairs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… whether the MainTransit Fire Department Department banquet manager manager made proper disbursements that were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Greece Central School District – Procurement of Professional Services (2024M-129)
… the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The Board and … in the most economical way and without favoritism. Of the 51 professional service providers that were paid more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… 2013 fiscal years. The District did not submit to OSC its tax levy limit calculations for 2015 or the three prior … limit for 2015 and found that the District’s proposed 2015 tax levy exceeded the statutory limit by $4,394 and the Board … requirements when calculating and reporting the property tax levy limit calculation to OSC. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialBarnard Fire Department – Financial Controls (2015M-134)
… totaled approximately $245,000. Key Findings The Board did not enforce the financial provisions in its bylaws and did not adopt policies and procedures to establish internal controls over cash receipts. The President did not appoint a Finance Committee to perform the key financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Discontinuing Required Contributions – Enhanced Reporting
… 4 ended more than ten years ago, so Tier 3 and 4 members are now past their cessation dates.) Tier 5 and 6 Members: … Employers do not take contributions from earnings that are not pensionable. See Overtime Compensation , Overtime … required contributions once certain service conditions are met Tier 5 and 6 members dont make contributions on …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsAccounts Payable Advisory No. 2
… Subject: Processing ACH Payments in SFS Reference Information: This advisory is intended for … location unless there is a specific business reason to. In the Central Accounting System it was important when paying … and payment address matched. This match is not necessary in SFS when paying via ACH. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsOpinion 88-67
… of the partnership, as an employee of the village and that all compensation will be paid directly to him individually. …
https://www.osc.ny.gov/legal-opinions/opinion-88-67State Agencies Bulletin No. 1485
… Teacher Summer Session Payments. Affected Employees Teachers in the Professional, Scientific and Technical … by the facility Eligibility Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1485-2016-summer-session-payments-institution-teachersState Agencies Bulletin No. 1328
… that are working Summer Session in a different agency to insure that their salary is reported to the appropriate … that are working Summer Session in a different agency to insure that their salary is reported to the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1328-2014-summer-session-payments-institution-teachersState Agencies Bulletin No. 1171
… Summer Session Payments. Affected Employees Institution Teachers in BU 05 and BU 06 who are working Summer Session … by the facility Employee Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1171-procedures-processing-2012-summer-session-payments-institution-teachersState Agencies Bulletin No. 1077
… Summer Session Payments. Affected Employees Institution Teachers in BU 05 and BU 06 who are working Summer Session … by the facility Employee Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1077-procedures-processing-2011-summer-session-payments-institution-teachersState Agencies Bulletin No. 1749.1
… This bulletin supersedes Payroll Bulletin 1749 Purpose To provide agency instructions for processing the 2019 … HRY. An hourly rate must be submitted using the Action Pay Change. Agencies must report RGH in the Time Entry page with … in the time Entry page with the number of hours worked. Retirement and Deduction Information For Calendar (CAL) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersState Agencies Bulletin No. 1409
… working Summer Session and will not return to work in the fall of 2015, the agency must process a termination effective … but is not continuing in the Summer Session agency in the fall of 2015 must be terminated at the end of the Summer … only for the Summer Session and is not continuing in the fall of 2015 must be terminated at the end of the Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1409-2015-summer-session-payments-institution-teachersState Agencies Bulletin No. 1252
… working Summer Session and will not return to work in the fall of 2013, the agency must process a termination effective … but is not continuing in the Summer Session agency in the fall of 2013 must be terminated at the end of the Summer … only for the Summer Session and is not continuing in the fall of 2013 must be terminated at the end of the Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1252-2013-summer-session-payments-institution-teachersState Agencies Bulletin No. 1574.1
… Summer Session Payments Affected Employees Teachers in the Professional, Scientific and Technical Services Unit – BU05 or designated Management or Confidential in BU06 who work Summer Session in 2017 Effective Date(s) Beginning of Summer Session as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15741-2017-summer-session-payments-institution-teachersOpinion 88-72
Concerning the formation of a town sewer district within the boundaries of an existing county sewer district
https://www.osc.ny.gov/legal-opinions/opinion-88-72Opinion 93-12
… (travel expenses - spouse of school board member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district … education who accompanies the board member in attending a conference, even if board member has provided advance payment … education who accompanies the board member in attending a conference. You state that the board member would pay to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12New York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… management, housing referrals, placement services, and on-site medical and mental health services for homeless … the required inventories, and Complete year-end closeouts on time. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenue