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Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 million to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Harpursville Central School District - Financial Condition (2018M-120)
… expenditures. District officials generally agreed with our recommendation and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Town of Franklin – Financial Condition (2018M-8)
… Supervisor. Key Recommendations Reduce the Town’s reliance on TOV Highway fund balance as a financing source for …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Erie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials adequately … years and 377 accounts that have never been used. Five of 10 tested employees visited social media, shopping websites … and personal email, which could expose the network to virus attacks or compromise systems and data. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Town of Angelica – Justice Court Operations (2018M-11)
… Justice did not follow up on pending tickets listed in the New York State Department of Motor Vehicle database. The Board did not perform an annual audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… budgets and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, 2017. Background The Town of Moreau is … approximately $7.6 million. Key Findings The combined fund balance of the part-town general fund, part-town highway …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Accounts Payable Advisory No. 50
… Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by … before it is due. Every agency should have a process in place to ensure accounts payable staff take the maximum … rate offered by a vendor whenever a discount is available. In the SFS, discount terms can be established by vendors at …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsUnified Court System Bulletin No. UCS-130
… Unit SA, represented by the Citywide Association of Law Assistants of the Civil, Criminal and Family Courts Employees in Bargaining Unit SK, represented by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkUnified Court System Bulletin No. UCS-23
… State Court Clerk Association Affected Employees Employees in Bargaining Unit S9 are now eligible for this deduction … Deduction Code field. Press the F7 (insert row key) and enter code 303. Tab to the effective date and enter the first day of the pay period to start or cancel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtSUNY Bulletin No. SU-110
… explain the Standby Pay provisions and to review the earn codes with the proper usage of payments related to Standby Pay payments. Affected … to the approved Standby compensation. Standby Earn Codes The following chart is a list of Standby Earn Codes … explain the Standby Pay provisions and to review the earn codes with the proper usage of payments related to Standby …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedApplying for Previous or Military Service Credit – Career Plan
… We will determine your eligibility to receive the credit and any cost involved. Requesting credit for your previous …
https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-creditCUNY Bulletin No. CU-435
… apply the Prepaid Legal Service Benefit for the 2011 calendar year for employees who were in a status of Active or … the deficiency will automatically be recovered through payroll deduction should the employee later return to the payroll. Control-D Report Control-D report NPAY771 (Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-435-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1497
… plus Employer Contribution) will be reported in Box 10 Dependent Care Benefits on the employee Form W-2. Amounts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentOpinion 93-11
… of calculating the limitations under that section, to mean "indebtedness other than an indebtedness which would be … and since the calculation of the limit in section 104.00 does not include indebtedness "which would be excluded, …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 97-24
… they have been approved as members of the fire company and are subject to call for whatever duties may be assigned under the rules and regulations of the department or company. You ask whether … of the fire company. You state that the constitution and by-laws of the fire company provide that the auxiliary is …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 92-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An … an industrial development agency IDA may reimburse members of the IDA or the executive director of the IDA for certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 97-14
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless … expenditures to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You … a trophy case in the department's meeting room, and to pay for furniture for the department's recreation …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Medgar Evers College – Controls Over Bank Accounts
… 567 bank accounts, including 24 at MEC that were active or closed during the period January 1, 2013 through March 4, … days of the receipt of the form as to whether there are any concerns with establishing the new account. If not … forms for these accounts. Additionally, our inquiry to banks located in the proximity of the college found an …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsSupplemental Payments to Executive Employees
… Reporting Information System (PARIS), which is an online data entry and collection system maintained by the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Impaired Brain Injured Children, Inc. (ANIBIC), located in Queens, is a not-for-profit agency. For over 50 years, ANIBIC … Department of Health and Mental Hygiene. ANIBIC reported $25.42 million in expenditures during the audit period. Of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidated