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Management of Selected Special Revenue Funds
… selected special revenue funds to ensure the funds are spent timely and for their intended purposes. Our audit covered the period … administers over 90 special revenue funds, which are supported by specific sources of State-generated revenue … selected special revenue funds to ensure the funds are spent timely and for t …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsUnited HealthCare – Empire Plan Drug Rebates
… credited the Department of Civil Service (Department) for all rebate revenue due under its contract with the Department for selected drug manufacturers. The audit covered the period … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The Department …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesState Agencies Bulletin No. 800
… Listing) that lists potentially eligible employees for the Merit Step payment and to provide instructions for submitting transactions for eligible employees. OSC is no longer automatically … Listing that lists potentially eligible employees for the Merit Step …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/800-april-2008-public-employees-federation-pef-merit-step-listings-andNational Directory of New Hires Data Security
… and Disability Assistance has met Federal requirements for securing National Directory of New Hires data. The audit … and Disability Assistance (Office) is responsible for supervising State programs that provide assistance and … administered by the Office are the Temporary Assistance for Needy Families (TANF) and the Supplemental Nutrition …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityUnified Court System Bulletin No. UCS-232
… Uniform Blazer Allowance Payment and provide instructions for payments not processed automatically. Affected Employees … Suffolk County Court Employees Association (F8) Provide for a uniform and equipment allowance or maintenance … check dated 12/14/2016. There is no direct deposit for this payment. Eligibility Criteria Uniform Allowance or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-232-december-2016-unified-court-system-ucs-uniform-and-equipmentRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… used public resources economically and appropriately for the period January 1, 2011, to October 31, 2012. … which comprises five elected members. Expenditures for the fiscal year ended December 31, 2011 were $2,380,104. … revising the daily maximum amounts that it authorizes for meals and lodging per diems to not exceed GSA rates. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… internal controls over the Company’s financial operations for the period January 1, 2012, through March 12, 2013. … was from the Town. The Company’s expenses totaled $351,781 for the 2012 fiscal year. Key Findings The Board did not … We identified payments made totaling approximately $8,500 for services and equipment that were never used. We also …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. … one member being appointed as Chairman, and is responsible for the District’s overall financial management. The District’s general fund budget totaled $968,200 for the 2012 fiscal year. Key Findings The Board audits …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Lincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 23, 2012. … and donations. The Department’s revenues and expenses for the 2011 fiscal year totaled approximately $65,000 and … activities. The Department Treasurer is responsible for recording all the Department’s cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. … elected members. The District’s budgeted appropriations for the 2013 fiscal year are $211,900. Key Findings District … a competitive process when procuring goods and services for the recent capital improvement project (CIP) with an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… adequate oversight of the Treasurer’s financial activities for the period January 1, 2011, to January 31, 2013. … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $848,185 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialState Agencies Bulletin No. 1659
… or reimbursed through the Statewide Financial System (SFS) in 2018 Background Under the previous tax law, qualified … a result, the cost of moving expenses must now be included in the employee federal taxable gross and applicable taxes … to New York State or Local withholding taxes. Starting in January of 2019, moving expense reimbursements will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1659-tax-withholding-moving-expenses-tax-year-2018Opinion 2001-7
… district. With regard to the town's home rule powers, we note that articles 12 and 12-A of the Town Law establish a … Town of Riverhead 1 Although apparently not at issue here, we note that Town Law §206-a sets forth a procedure whereby a … 39, 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891). Even when such fees are authorized, however, it has been held that …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Disposal of Electronic Devices
… longer contain any retrievable information. Key Findings We tested a total of 752 electronic devices at both the … drives showed indications that they still contained data. We did not forensically examine their content due to … software tools against their older technology. Instead, we returned these drives to Division staff so they could be …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesOpinion 2001-11
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Powers and Duties (of … of a corporation would not have a prohibited interest in contracts between the fire district and corporation for … or she does not have any of the powers and duties listed in General Municipal Law §801 in connection with the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Agencies Bulletin No. 1313
… after March 31, 2012. Effective with the first checks in April 2014, the legislation requires the employee … biweekly rate by 26. Part time percentages are excluded in the calculation of annual salary for the purpose of … choose the correct benefit plan when enrolling employees in the TIAA/CREF Retirement Plan. Accurate enrollment into …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1313-tier-6-tiaa-retirement-contribution-rate-changesState Agencies Bulletin No. 1307
… be inserted automatically on the incumbent’s Job Data page when the position is saved and the following message will … to that Position Pool ID. A pool should not be inactivated when it is associated to a position regardless of whether it … IDs will be charged automatically to fiscal year 2014-2015 when the maximum effective date on the Account Code Table is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1307-reporting-line-number-and-budget-year-changes-fiscal-year-2014-2015State Agencies Bulletin No. 1243
… Purpose To describe OSC actions taken for current enrollees with an election date greater than … at a later date. OSC Actions Ten new benefit plans (five for SUNY and five for CUNY) have been created to withhold the appropriate … To describe OSC actions taken for current enrollees with an election date greater than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesState Agencies Bulletin No. 1240
… Purpose To inform agencies of the procedures for reporting line number changes and to explain how account … Title and Position Management (TPM) Mass Change Process for Line Item Realignment (LNR); do not use a Position Move … the above counts reflect the number of incumbents examined for update, those for whom Job updating was bypassed, those …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1240-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2013