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Menands Union Free School District – Information Technology (2021M-78)
… loss and although the District paid IT vendors $106,460 for IT services, officials did not have clear contract …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have two … raised in their response. 1 The District appointed a new District Treasurer who began in January 2019. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… 2018. Develop a breach notification policy, as required by New York State Technology Law. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsIX.7.J Final Reports – IX. Federal Grants
… of the final report, agencies may request the project be closed in the SFS by notifying the OSC Bureau of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsAccounts Payable Advisory No. 68
… claims for payment and associated documentation, and new links to relevant websites. … This section provides …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesAssessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleJamesville-Dewitt Central School District – Procurement (2016M-264)
… action, if necessary, to recover those funds. Comply with New York State General Municipal Law and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Town of Greenville – Tax Collector (2020M-81)
… totaling $9,719 were not remitted in accordance with New York State Town Law (Town Law). The Tax Collector’s … outstanding bank balance, properly account for all money received, and ensure that all collections are remitted to appropriate parties. Retain …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Accounts Payable Advisory No. 22
… Voucher Guidance: All Business Units that purchase goods and/or services on an agency contract or Master Contract … will be understated and not counted towards MWBE goals. For more information on referencing a contract on a voucher, … Chapter XII, Section 5.E – Paying Against a Contract . For more information on MWBE reporting, please visit Empire …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberVillage of Elmira Heights – Claims Auditing (2024M-44)
… (Board) properly audited claims. Key Findings Although New York State Village Law Section 5-524 requires, with limited exceptions, a village board to audit all claims against a village before payment is made, the … Perform a thorough and deliberate audit of all claims. Ensure quotes are obtained and attached to the …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Hammondsport Central School District – Investment Program (2024M-63)
… review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… Law require that the Board and the Office of the New York State Comptroller ascertain the actual total …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… specifically. For this guide, we will adhere to this prevailing interpretation. The state’s CMIA “major program” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaState Agencies Bulletin No. 1611
… implemented the 2009-2016 Agreement between the State of New York and the Police Benevolent Association of New York … Data/Job Information page, in effect prior to the leave. All other employees (including employees on a Leave With Pay, … NPAY771 – Time Entry Payment Report This report identifies all employees who received the APSU Clothing Allowance. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1611-2017-clothing-allowance-certain-apsu-employees-represented-policeOpinion 2001-7
… A town may not impose, upon properties within a new extension to a public parking district, a one-time "entry … whereby a town board may determine to spread the cost of all existing and future debt of a district over the entire district, including all existing and future extensions. The determination may be …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 91-21
… each board of supervisors shall fix the salary of all officers paid from county funds, except the members of the judiciary. Such salary shall be in lieu of all fees, percentages, emoluments or other form of … Cook v Stockwell , 206 NY 481; see also, Finn v City of New York , 282 NY 153; McCarthy v McGoldrick , 266 NY 199; …
https://www.osc.ny.gov/legal-opinions/opinion-91-21State Agencies Bulletin No. 2112
… is to inform agencies of the content information for the 2022 Form 1042-S. Affected Employees All Nonresident Aliens … between their country and the U.S. with wages in tax year 2022 are affected Background According to the IRS … because of a Treaty or Exemption code. Effective Dates 2022 Form 1042-S will include earnings paid in paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingOpinion 89-42
… of a bank or trust company or, with respect to the city of New York, a reputable dealer in such obligations as shall be … regulations has been recognized by at least one New York court (see Application of Scheiner , _____ Misc 2d … through, delivered to and held in the custody of a New York bank or trust company. October 27, 1989 John Luck, …
https://www.osc.ny.gov/legal-opinions/opinion-89-42State Agencies Bulletin No. 2207
… for the 2023 Form 1042-S. Affected Employees: All Nonresident Aliens receiving a Scholarship, employed as … page. Box 2 : Gross Income The amount is the gross sum of all payments made for the calendar year 2023. Box 3: Chap. 3 … that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax treaty) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingOpinion 88-19
… School District , 50 AD2d 366, 377 NYS2d 685; Town of Black Brook v State of New York , 41 NY2d 486, 393 NYS2d 946; …
https://www.osc.ny.gov/legal-opinions/opinion-88-19