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State Agencies Bulletin No. 2305

… requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2025. Affected Employees: … from Federal, State, and/or Local tax withholding in 2024 and employees who submit withholding certificates …

Opinion 96-6

… to procurement of insurance) GENERAL MUNICIPAL LAW, §§104-b, 800(3): A town supervisor who places insurance … insurance contracts. Article 18 of the General Municipal Law (§800 et seq .) contains the provisions of law which … is deemed to have an "interest" in the contracts of a firm, partnership or association of which he or she is a …

Florida Union Free School District – Information Technology (2017M-146)

… 1, 2015 through June 9, 2017. Background The Florida Union Free School District is located in the Towns of Goshen and … based on a formal service level agreement. … Florida Union Free School District Information Technology 2017M146 …

Delaware County – Third-Party Contractual Services (2014M-287)

… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … that is composed of 19 members. Budgeted appropriations for 2014 totaled approximately $129.6 million. Key Findings …

Columbia County – Payroll (2014M-121)

… of our audit was to determine if controls over employee time and attendance and leave accruals were adequate for the … all employees complete and certify their hours worked on a time record. Payroll duties were not properly segregated. The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The County does not have …

Monroe County - Financial Condition (2018M-179)

… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …

Village of Northville – Joint Youth Activity Program (2016M-339)

… financial activity. Ensure that the Program’s collections are properly supported and remitted for deposit. … Village of …

Travel Advisory No. 5

… Subject: Section XIII.3 – Record Retention – Travel and Expense was … of the State Comptroller (OSC) updated  Chapter XIII, Section 3 – Record Retention – Travel and Expense of the … record retention policies and the GFO ,  Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment …

Contributing Toward Your Retirement – Article 14 Benefits

… York State and local income taxes; Reported as wages for Social Security; Reported as wages to the New York State and …

More About This Retirement Plan – New Career Plan

Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)

Arkville Fire District Internal Controls Over Financial Activities 2015M65

Town of Walton – Incompatible Duties (2016M-309)

… No annual audit is performed of the records of the Clerk or Supervisor. Key Recommendations The Supervisor should maintain the financial records or appoint a bookkeeper who does not have incompatible … audit of the records and reports of any Town officer or employee who received or disbursed moneys on behalf of the …

Greenville Fire District #1 – Board Oversight (2014M-376)

… internal controls over the District’s financial operations for the period January 1, 2013 through July 10, 2014. … Fire Commissioners. The District’s budgeted appropriations for 2014 totaled $317,350. Key Findings District budgets did … over the budgeting process. Review the legal requirements for reserve funds and legalize existing reserve accounts. …

City of Lockport - Budget Review (B1-16-16)

… an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

Village of Alden Ambulance Service Billing and Collection 2016M321

Village of Ellenville – Information Technology (2014M-278)

… as the administrator of the financial software who does not perform or monitor the Village’s financial …

Village of Suffern – Budget Review (B17-6-8)

… mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by …

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …

X.4 Overview – X. Guide to Vendor/Customer Management

… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor record. It is important all …

Town of Alfred – Incompatible Duties (2021M-99)

… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The Supervisor did not …