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Norfolk Fire District – Board Oversight (2022M-109)
… of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely. Key Findings The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure the Treasurer filed annual financial reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109State Agencies Bulletin No. 2071
… Purpose The purpose of this bulletin is to provide agency … to cash out up to 120 hours once per year. Employees do not need to be currently enrolled in the Over40 Comp Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2071-2022-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 422.1
… Bulletin 422 Purpose The purpose of this Bulletin is to notify agencies of the procedures to be used when requesting a stop payment or reversal of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsOpinion 98-21
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … in which district may contract for provision of) -- Powers and Duties (authority to contract for emergency ambulance … Law, §119-o[1]). Section 119-n(a) defines "municipal corporation" to include towns and fire districts. The term …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 92-45
… in the opinion. AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) … SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties (imposition of fee for ambulance service) GENERAL MUNICIPAL LAW, §209-b(4): A …
https://www.osc.ny.gov/legal-opinions/opinion-92-45State Agencies Bulletin No. 734
… of the Laws of 2007 which implements the agreement between New York State and Council 82 provided for salary increases and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61State Agencies Bulletin No. 858
… Effective Date(s) Administration paychecks dated November 26, 2008 Institution paychecks dated December 4, 2008 OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008Protection of Child Performers
… Purpose To determine if the Department of Labor (Department) adequately ensured that … System database (System) to maintain permit and certificate information since 2004. Information from annual …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersState Comptroller DiNapoli Releases Municipal Audits
… receipts and disbursements, processing of user charges, payroll and information technology. The board also did not …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsSelected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient controls … to the assessments were authorized. This audit focused on Tax Class 2 properties that are valued as income … four different classes, each treated differently under the law. The class of the property determines how property value …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDisposal of Electronic Devices
… approved for sale by New York State Division of Housing and Community Renewal (Division) are permanently cleaned of all data, including personal, private, and sensitive information. The audit covers the period of … are required to remove all information prior to disposal and, if sending them to OGS, to certify in writing that the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesXIII.2 Overview – XIII. Employee Expense Reimbursement
… saving an expense report if certain mandatory fields are not completed. Please refer to Section 2.A – Expense Report … defined by the SFS. Submitted expense reports that are not in compliance with the allowable numbering scheme may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… a record number of unemployment insurance (UI) claims in New York and other states. Benefits paid through such claims are … based on employers’ payroll, UI benefits paid to former employees and the size of the State UI fund balance. …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an agency for revenue … or other authorized agency sole custody purposes. Pursuant to Section 106 of the State Finance Law requires that ALL … of the state's cash. It is also the intent of OSC to limit the number of state bank accounts and the services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewState Agencies Bulletin No. 2171
… Purpose: The purpose of this bulletin is to provide agency … to cash out up to 120 hours once per year. Employees do not need to be currently enrolled in the Over40 Comp Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2171-2023-csea-and-pef-over40-comp-time-ii-cash-outCity of Newburgh – Budget Review (B23-6-9)
… from a transparency perspective as members of the public rely on the proposed budget to make informed … overlay in the budget. Ensure the budget presented to the public and posted to the City’s website are consistent. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Paid a total of $66,295 to 13 employees for work on Saturdays that included $22,091 additional pay for working overtime on a Saturday. However, the BOCES Classified Employees’ …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeState Agencies Bulletin No. 268
… for the employee. Affected Employees All Effective Date(s) Administration check dated August 29, 2001. Institution … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … Social Security and employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/268-removing-employee-social-security-number-and-employee-identificationCapital One Bank Accounts
… Purpose To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation … appropriateness of financial transactions involving these accounts. Our audit covered January 1, 2008 through May 31, … issued February 13, 2013), we identified 15 bank accounts that were established at Capital One Bank and were …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsState Agencies Bulletin No. 2048.1
… Payroll Bulletin No. 2048 . Purpose The purpose of this bulletin is to provide agencies with information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2021. Affected Employees Employees with one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20481-outreach-and-escheatment-2021-uncashed-payroll-checks