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Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Internal controls over cash receipts in the Clerk’s office were not appropriately designed or operating effectively, which provided the Clerk/Tax Collector with an opportunity to misappropriate … 7, 2013. Had the Board conducted the annual audit of the Court, it may have been in a position to detect the shortage …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Administration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate systems and practices in place to allow it to effectively collect … is $1 million or more, and is often referred to as the “mansion tax.” Unlike the basic RETT, the additional RETT is …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesSelected Personal Service Contracts
… integrity monitoring of ESDC's expansion and renovation project at the Jacob K. Javits Convention Center. The second … ESDC officials were not in compliance with many of these requirements for both the BDO and Adrienne Driben personal …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsMore About This Retirement Plan – State University Police Plan
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
https://www.osc.ny.gov/retirement/publications/1823/more-about-retirement-planTown of Groton – Highway Department Asset Accountability (2022M-117)
… officials adequately safeguarded and accounted for Highway Department Department assets …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… budgets with reasonable estimates and reserves were used for their intended purposes. Key Findings District officials … unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 budgets. However, because the … was not used, the recalculated unrestricted fund balance for fiscal years 2014-15 through 2018-19 ranged from 7 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4The Academy Charter School - Credit Card Expeditures (2019M-80)
… credit card charges were adequately supported and were for legitimate purposes. Key Findings School officials did … The Board approved 27 meal purchases, totaling $5,790, for payment without adequate supporting documentation. Key … card users include a list of officials in attendance for meal expenditures along with itemized receipts and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Pearl River Union Free School District – Fixed Assets (2022M-126)
… report – pdf] Audit Objective Determine whether Pearl River Union Free School District (District) officials … Determine whether Pearl River Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126State Agencies Bulletin No. 1664.1
… submit membership and dues transactions via electronic file submissions to OSC Affected Employees Employees who are … of dues deductions must come from a union via electronic file submissions to OSC. Currently, certain unions submit … membership and dues deductions transactions via electronic file submissions directly into PayServ. Other unions do not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionLimitations – Forest Rangers Plan
… excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation …
https://www.osc.ny.gov/retirement/publications/1864/limitationsCUNY Bulletin No. CU-625.5
… submit membership and dues transactions via electronic file submissions to OSC Affected Employees CUNY employees who … of dues deductions must come from a union via electronic file submissions to OSC. Currently, certain unions submit … membership and dues deductions transactions via electronic file submissions directly into PayServ. Other unions do not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.4
… submit membership and dues transactions via electronic file submissions to OSC Affected Employees CUNY employees who … of dues deductions must come from a union via electronic file submissions to OSC. Currently, certain unions submit … membership and dues deductions transactions via electronic file submissions directly into PayServ. Other unions do not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payrollSubmitting Final Payment and Service Information – When Employees Retire
… accurate and timely pension benefit, you must submit final payment and service information to NYSLRS. We need this … on or after January 21, 2026, you must submit final payment and service information using the Accrued Payments … form which allows you to electronically submit final payment and service information quickly and easily. It will …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Amerimed Kids, LLC (Amerimed Kids) on its Consolidated … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Amerimed Kids LLC on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualOpinion 93-5
… of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town budget is finally adopted … Law, §108. You ask whether the town should petition the county legislative board to validate the town's failure to … the general election, except that in towns in Westchester County, the hearing "shall be held" on or before the tenth …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Omnibus Procurement Amendments
… 2019-2020: A.7793 (Titus) / S.5624 (Krueger) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; defining … Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information defining …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-0Use of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation Authority (NFTA) was … responsible for public transportation in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara Falls …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyOversight and Collection of Snowmobile Registration Fees
… and transferring them to the New York State Snowmobile Trail Development and Maintenance Fund (Trail Fund), which is overseen by the Office of Parks, Recreation and Historic Preservation (Parks). The Trail Fund supports trail development, maintenance and other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesState Agencies Bulletin No. 2173
… HZ2 will be automatically adjusted using Earnings Code ARO (Adj Retro Raise for OT and RCL) for those transactions … the Time Entry Interface (NPAY502) using the Earnings Code ARO: Earnings Begin Date: The first date included in the … Date: The last date included in the adjustment Earn Code: ARO Amount: Amount to be adjusted Comments: An explanation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicState Police Disability (Section 363-b) – State Police Plan
… (physically or mentally) and unable to perform your duties as the natural and proximate result of a disability sustained in service, not caused by your own willful negligence, regardless of your years of … salary or compensation you would have received in the next higher position from which you retired. If you have 20 …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-b