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Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… the cash disbursements process. While Department bylaws state that the Treasurer is responsible for all financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… software does not produce accurate accounts receivable aging reports, which hinders Department officials’ ability to … are entitled to receive those payments. Ensure that aging balances for each and every account are accurate and …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… a population of approximately 2,670. The Town is governed by a five-member Town Board comprising the Town Supervisor … in a timely manner. Establish cash accountability by comparing recorded liabilities to available cash on a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsOpinion 92-41
… a municipality, the power should be denied" ( In re Piers Old Nos. 8, 9, 10 and 11, North River, in City of New York , … maintain highways and sidewalks in a fire district (see Highway Law, §§102[1],[15], 117, 118, 129; 140[1],[2],[18], … than the width of highways required by statute (see Highway Law, §§140[2], 284). This broad comprehensive …
https://www.osc.ny.gov/legal-opinions/opinion-92-41State Agencies Bulletin No. 1194
… for purposes of commuting to and from an employee’s home and his or her official work station and other trips …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andOpinion 91-8
… agent" and perform functions pertaining to the payment, registration, conversion and reconversion of bonds issued by … to execute a properly authorized contract, or to issue a check to pay a properly audited and lawful claim, does not … of the bond (see Finigan v Zuber , 156 Misc 2d 479, 281 NYS 930; see also 15 McQuillin, Municipal Corporations [3rd …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 92-27
… employee. You state that a city council member wishes to donate his salary to a charitable organization. To implement … Whether the city may honor a council members request to donate his salary to a charitable organization …
https://www.osc.ny.gov/legal-opinions/opinion-92-27State Agencies Bulletin No. 1871
… processing the 2020 CSEA ISU Uniform Maintenance Allowance and 2020 CSEA ISU Work-Related Clothing Allowance. Affected … an Action/Reason code of Paid Leave of Absence/MLS); and Works in a food service or direct care title (see GOER … (part-time employees), agencies must submit the following information on the Time Entry page or the Time Entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1871-2020-uniform-maintenance-allowance-and-2020-work-related-clothingNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… whether the New York City Department of Transportation (DOT) collects selected revenues from the New York City Bike … by the terms of the agreement. We also determined whether DOT monitors the vendor for compliance with the contract … from July 2019 to October 2024. About the Program In 2013, DOT launched the New York City Bike Share program, which is …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringState Agencies Bulletin No. 1966
… (6) months of service in the eligible title during fiscal year 2021-2022. Works in an eligible title as listed in the … (6) months of service in the eligible title during fiscal year 2021-2022. In addition, part-time employees must have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceState Agencies Bulletin No. 1284
… Employees Eligible employees in CSEA Bargaining Units 03 and 04 Effective Date(s) Payments may be made in Pay … Background Pursuant to the GOER Memorandums dated 11/14/13, Article 49.1 of the 2011-16 CSEA Operational … Work Related Clothing Allowance for CSEA Bargaining Units 03 and 04 and the Uniform Maintenance Allowance for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1284-2013-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 1208
… Clothing Allowance (BU03) The agency must report the Earn Code UA2 in the Time Entry page as follows: Earning Begin … Date: Enter the same date as the Earnings Begin Date. Earn Code: UA2 Amount: $65.00 2012- Uniform Maintenance Allowance … Clothing Allowance (BU04) The agency must report the Earn Code UA4 in the Time Entry page as follows: Earning Begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1208-2012-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 1122
… Eligible employees in CSEA Bargaining Units 03 and 04 Effective Date(s) Payments may be made in Pay Period 20L, … Clothing Allowance for CSEA Bargaining Units 03 and 04 and the Uniform Maintenance Allowance for Bargaining Unit 04, pursuant to the GOER Memorandum dated 12/20/11 is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1122-2011-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 2073
… Clothing Allowance. Affected Employees Employees in the Institutional Services Unit (ISU) – BU04 who meet the … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/15/2022, or … Criteria Uniform Maintenance Allowance Employees in Bargaining Unit 04 on 10/01/2022 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2073-2022-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceState Agencies Bulletin No. 2175
… Clothing Allowance. Affected Employees: Employees in the Institutional Services Unit (ISU) – BU04 who meet the … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/14/2023, or … Criteria: Uniform Maintenance Allowance Employees in Bargaining Unit 04 on 10/01/2023 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2175-2023-csea-work-related-clothing-allowance-and-2023-uniform-maintenanceOpinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum Requirements … HOME RULE LAW, §23(2)(f): A local law which authorizes a city mayor to appoint a city engineer for a longer term than …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 90-52
… report of examination) TOWN LAW, §§30, 63, 64(11-b); PUBLIC OFFICERS LAW, §106; GENERAL MUNICIPAL LAW, §35: … in the minutes of a town board meeting the name of each member of the board who is present, the clerk is under no … see also Public Officers Law, §106[3], relative to the availability of the minutes to the public). Although the …
https://www.osc.ny.gov/legal-opinions/opinion-90-52State Comptroller DiNapoli Releases Municipal Audits
… In addition, the account clerk is authorized to use their electronic signatures without their direct supervision. … million for refuse and garbage fees to finance the city's waste and recycling services, but the council has not yet authorized or …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits