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Germantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a … four years, District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The … ended June 30, 2014. Background TCDC, a not-for-profit organization located in Johnson City, New York, provides … for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualLyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… financial management practices for the period July 1, 2014 through April 12, 2016. Background The Frankfort-Schuyler Central School … trends but instead overestimated expenditures by almost $2.7 million over the last four fiscal years (2011-12 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… of Taxation and Finance. Create an AP Adjustment Voucher in SFS as described in Section 3 – Refund of … Professional Services 59005 Forward the check and SFS voucher information to Treasury as described in Section 3 – … appropriation must also be submitted as an AP Adjustment Voucher as described above but must use the appropriate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceTown of Laurens – Budgeting Practices (2013M-204)
Town of Laurens Budgeting Practices 2013M204
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Harriman – Audit Follow Up (2011M-182-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of March 2014, in … The Village of Harriman is located in Orange County with a population of approximately 2,300. The Village is governed by the Board of Trustees, comprising a Mayor and four Trustees. The Board of Trustees is the …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fVillage of Victory – Audit Follow Up (2010M-35-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2013, in …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fState Agencies Bulletin No. 1083
… To inform agencies of new earnings codes and procedures for processing the 2011-2012 CSEA Deficit Reduction Plan. … number, pay period begin date and pay period end date for each pay type. New Earnings Codes OSC has created new … 11L/12C, OSC will insert a row on the Additional Pay page for employees who meet ALL of the following criteria: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1083-2011-2012-deficit-reduction-plan-employees-represented-civil-serviceSUNY Bulletin No. SU-150
… Automatic Restoration of Contract Pay After the payroll is processed for Pay Period 11L, OSC will automatically … Pay record effective 8/21/08 The contract Begin Date is 8/21/08 and the End Date is 6/10/09 Automatic Population of Contract Pay Page The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-150-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-163
… Automatic Restoration of Contract Pay After the payroll is processed for Pay Period 11L, OSC will automatically … Pay record effective 8/20/09. The contract Begin Date is 8/20/09 and the End Date is 6/9/10. Automatic Population of Contract Pay Page The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-163-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-172
… as of 9/1/10. OSC Actions in Pay Period 11L Automatic Restoration of Contract Pay After the payroll is processed … OSC will not automatically insert a row. Automatic Restoration of Additional Pay After the payroll is processed … Pay Information in Pay Period 11L Prevention of Automatic Restoration of Additional Pay Earnings To change the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-172-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-126
… Purpose To explain OSC’s automatic processing and agency procedures. Affected Employees SUNY employees in 21P and CAL … To explain OSCs automatic processing and agency procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-126-restoration-contract-pay-and-additional-pay-suny-21pOpinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … real property, a village board of trustees has a fiduciary duty to acquire the property by bona fide purchase upon the … real property, municipal officials have a fiduciary duty to secure the best price obtainable or the most …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 89-52
… extend to the coordination and regulation of the actual delivery of ambulance services within the county. 1987 Opns … program for the coordination and regulation of the actual delivery of services of private volunteer ambulance corps as … and other municipalities in the county may coordinate the delivery of services of private volunteer ambulance corps by …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 88-51
… for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended … reserve fund. You state that a man-made lake is owned by a park district. In 1983, the town board included an item …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 2002-16
… In the case of a village, the fund must be established by local law (1998 Opns St Comp No. 98-22, p 56; 31 Opns St … provided, we generally do not, in our advisory opinions to local governments, comment on the propriety of specific …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 88-2
… by local law, may establish a system of users fees to pay for garbage collection services. You ask if a village, … with a private carter after competitive bidding, may pay for such services by levy of special assessments based … part of the tax and the taxpayer would retain the right to pay taxes and the user fees or assessments separately. …
https://www.osc.ny.gov/legal-opinions/opinion-88-2State Agencies Bulletin No. 517
… by the agency using Earnings Code IHR . These salaries may need to be reduced if the Increased Hiring Rate was not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicOpinion 90-45
… §103(5): A standardization resolution must state that, for reasons of efficiency or economy, there is a need for standardization. The resolution must contain a full … contracts for a particular type or kind of equipment, materials or supplies may be awarded after competitive …
https://www.osc.ny.gov/legal-opinions/opinion-90-45