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State Agencies Bulletin No. 2096
… approved title on or after the effective date of the title change and reallocation are affected. Note : Employees … effective date of the reallocation are eligible for the change in title and grade and salary, if applicable. OSC … code of Leave of Absence/WCL, WDL or WPS) and a Comp Rate Code of ANN. Note: Employees occupying a title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2096-reallocation-nursing-titlesTown of Frankfort - Board Oversight (2018M-58)
… totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed … time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not … benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations Segregate the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Dansville Central School District – Separation Payments (2016M-102)
… examine the District’s calculation of separation payments for the period July 1, 2013 through January 14, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… the City’s management of Police Department work schedules and pay rates and Fire Department work hours and time and attendance … records for the period January 1, 2012 through August 13, 2014. Background The City of Lackawanna is located in Erie … City of Lackawanna Police and Fire Department Work Hours 2014M298 …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Village of Malverne – Procurement (2017M-16)
… Audit The purpose of our audit was to examine the Village’s procurement process for the period June 1, 2015 through … located in the Town of Hempstead in Nassau County and has a population of approximately 8,500. The Village is governed … which resulted in confirming POs (that is, a purchase order prepared after a purchase has been made). …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… exemptions lacked supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide agricultural or horticultural production carried on for profit. The Assessors did not review the exemptions …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Town of Andover – Audit of Claims (2013M-388)
… by the Board for payment was included in the Board minutes. We found that the amounts in the minutes did not agree with the total amounts of the approved … and appropriation accounts to be charged. Enter in the minutes the total dollar amounts and the sequential numbers …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Transportation – 2023 Financial Condition Report
… The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 2.6 percent in 2022. In 2022, 57.9 percent of the State’s highway lane miles were rated good to excellent, a 1.1 percentage …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationSUNY Bulletin No. SU-382
… update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure … employees appearing ineligible for participation in a tax treaty Background: Per IRS publication 519, if a tax treaty between the United States and a Nonresident Alien …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxState Agencies Bulletin No. 2169
… on the Federal Tax Data Page with a Form 8233 Effective Date less than or equal to December 31 of the current … – First day the employee entered the United States. Treaty Expiration Date - See attached IRS Tax Treaty Table to determine the treaty expiration date. Form 8233 Received – Yes Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyCUNY Bulletin No. CU-845
… purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 3.125% General Salary Increases for eligible IBT 237 employees. Affected Employees: Employees … purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 3125 General Salary Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-845-cuny-2025-3125-general-salary-increases-internationalOpinion 93-27
… §1262(c): When a town and the villages within the town all elect to receive their shares of county sales tax in … For purposes of this inquiry, we assume the town and all villages within the town have elected to receive their … as amended by L 1984, ch 850, provides that, if a town and all villages within the town elect to receive their shares of …
https://www.osc.ny.gov/legal-opinions/opinion-93-27CUNY Bulletin No. CU-550
… Purpose To explain the agency procedures for reporting rate increases and adjustments for … earnings. Affected Employees CUNY employees in the title of Maintenance Worker Background The rate increases … To explain the agency procedures for reporting rate increases and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-550-cuny-rate-increase-maintenance-workerNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Industrial Development Agency is an independent public benefit corporation created under New York State General … projects totaling approximately $1.2 billion. Key Findings Cost benefit analysis (CBA) information for proposed projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal … 1, 2014 through December 31, 2014. Background Oneida County, which has a population of approximately 235,000, is … for 2015 totaled approximately $392 million. The County Department of Social Services is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mHillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… The Hillside Public Library of New Hyde Park (Library) is a school district public library is located in Nassau County. The Library, which is governed by a five-member Board of Trustees, was created by a special act …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Accounts Payable Advisory No. 47
… 1, 2018. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 3 – Purchase Orders and Chapter XI-A, Section 4 – Procurement Card Use . Update : … to use POs for all planned purchases. Please refer to Chapter XI-A, Section 3 – Purchase Orders for more …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useCopiague Union Free School District – Check Signing (2015M-181)
… The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Taylor – Financial Management (2016M-391)
… purpose of our audit was to assess the Board’s oversight and financial management of the Town's operations for the … The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is … by an elected Town Board composed of the Supervisor and four Board members. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Marathon – Claims Audit Process (2022M-124)
… supporting documentation. Comply with competitive bidding and Town policy quote requirements. Town officials generally agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124