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Somers Central School District – Fixed Assets (2016M-74)
… or approval. Not all assets were tagged or had asset tag numbers that agreed with the asset records. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Opinion 89-11
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the purpose of … fire insurance tax moneys "except as otherwise provided in any special law". Sections 9104 and 9105 provide that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 23, 2012. … review the Department Treasurer’s records, they do not do so. The Board does not review any of the bank reconciliations … procurement, or claims processing, nor had they adopted a code of ethics or information technology policies. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overState Agencies Bulletin No. 1306
… Purpose To provide agency instructions for processing the 2014 Special Assignment to Duty Pay. … traffic within the highway Rights-of-Way are eligible for Special Assignment to Duty Pay. Eligibility Criteria … actually worked in the previous calendar year are eligible for an annual lump sum payment of $500. Agency Actions To pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1306-2014-special-assignment-duty-pay-calendar-year-2013State Agencies Bulletin No. 1233
To provide agency instructions for processing the 2013 Special Assignment to Duty Pay
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1233-2013-special-assignment-duty-pay-calendar-year-2012Contracts for Personal and Miscellaneous Services (Follow-Up)
… operating unit requesting the services determine whether: it was feasible for another constituent agency to perform some or all of the necessary services; it would be feasible and more economical for two or more …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followState Agencies Bulletin No. 1708
… job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within … Agency Minimum Hourly Wage Other (job location outside of NYC $11.10 Nassau, Suffolk or Westchester County $12.00* Job location in NYC $15.00* *The increase to $12.00 for employees whose job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesOpinion 94-27
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … Similarly, in the event an improvement is initiated on town board motion, only abutting or fronting property … petition for a referendum. We believe these restrictions on the right to petition are evidence of legislative intent …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Auditors
… use innovative, cutting-edge technologies to analyze organizations and programs that touch every aspect … State and local government budgets, and more. If you want to have a direct positive impact on the lives of others, … process for these positions, email [email protected] . How to Apply Eligibility is determined using the …
https://www.osc.ny.gov/jobs/auditorsSaranac Central School District – Payroll (2015M-298)
… payroll procedures for the period July 1, 2014 through September 30, 2015. Background The Saranac Central School … withholdings and deductions and having access to paychecks until she disbursed them to District employees. The … to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or annual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Village of North Haven – Collections (2024M-99)
… were not recorded on a timely basis, increasing the risk for errors or misappropriations. In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Town of Butler – Highway Asset Accountability (2024M-115)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings … Town officials did not adequately safeguard and account for Department assets. As a result, there is an increased … or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at least 278 gallons of …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Opinion 2002-12
… under the supervision of a single superintendent of public works. All officers and employees performing services for the … of the agreement (see, e.g., 1996 Opns St Comp No. 96-7, p 18; NY Const, art VIII, §1, art IX, §1[c]; General Municipal … requirements, may hire employees to perform services in connection therewith (see Village Law §4-400[1][c][i]). As to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… under the supervision of a single superintendent of public works. All officers and employees performing services for the … of the agreement (see, e.g., 1996 Opns St Comp No. 96-7, p 18; NY Const, art VIII, §1, art IX, §1[c]; General Municipal … requirements, may hire employees to perform services in connection therewith (see Village Law §4-400[1][c][i]). As to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Opinion 98-16
… TAXES AND ASSESSMENTS -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess moneys in fund …
https://www.osc.ny.gov/legal-opinions/opinion-98-16State Agencies Bulletin No. 855
… Purpose To provide instructions to agencies for processing the 2008 Uniform Cleaning and Maintenance … Cleaning and Maintenance Allowance payment is authorized for eligible M/C employees. Effective Date(s) This payment … in the following departments and titles are eligible for the 2008 Uniform Cleaning and Maintenance Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/855-2008-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2113
… (NYS), on NYS highway routes, or on NYS parkway systems at least one-third or more of the time actually worked in the … (NYS), on NYS highway routes, or on NYS parkway systems at least one-third or more of the time actually worked in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2113-2023-special-assignment-duty-pay-calendar-year-2022State Agencies Bulletin No. 941
… (Administration). Eligible employees who are on Leave with at least 50% pay on November 4, 2009 (Institution) or … Eligible part-time employees on Sick Leave at less than 50% pay on November 4, 2009 (Institution) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/941-2009-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 97-4
… For purposes of this opinion, we assume that the spouse is not a volunteer or exempt volunteer firefighter. Insurance … Therefore, when an exempt firemen's benevolent association is governed by a special act of the State Legislature and is authorized to receive direct payment of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Town of Tonawanda – Recreation Fees (2017M-133)
… was to review the Recreation Department’s cash receipts for the period January 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. … five-member Town Board. Operating budget appropriations for 2017 total approximately $101 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133