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Opinion 92-43
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … AND HIGHWAYS -- Highway Supplies and Equipment (necessity to obtain prior town board approval for purchases of); … highway superintendent be approved by the town board. You have enclosed a copy of the town's "purchasing resolution" …
https://www.osc.ny.gov/legal-opinions/opinion-92-43State Police Bulletin No. SP-251
… not processed automatically. Affected Employees: All State Police Troopers (BU07) and … of the New York State Troopers, Inc and provides for an increase to certain payments retroactively to April 2023, … and/or DUT Effective Date: 03/30/2023 (A) or the date employee returns to the payroll Annual Addl Earnings: LGC = …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityState Agencies Bulletin No. 1256
On March 16 2012 Chapter 18 of the laws of 2012 was enacted into law and amends portions of the Retirement and Social Security Law Education Law and the Adm
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 2004-9
… CONTRACTS -- Contracts Not Requiring Bidding (purchases for municipal hospitals and nutrition programs pursuant to agreements under Public … by a county on behalf of a "municipal hospital" or for a county nutrition program that receives federal, state …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 91-38
… on plans and specifications) GENERAL MUNICIPAL LAW, §102; MUNICIPAL HOME RULE LAW, §10: A political subdivision … and specifications, required by General Municipal Law, §102, must be returned by a city to unsuccessful bidders and … accompanied by the required bid deposit (1983 Opns St Comp No. 83-235, p 308). The second sentence requires the …
https://www.osc.ny.gov/legal-opinions/opinion-91-38State Agencies Bulletin No. 1997
… Deptid Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS … listed in the OSC Actions section above) on the Time Entry page or the Time Entry Interface (NPAY502) using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996
… Deptid Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS … Code (as listed in OSC Actions above) on the Time Entry page or the Time Entry Interface (NPAY502) using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainWest Nyack Fire District – Claims Processing (2014M-259)
… receipts that were submitted. Reimbursements for personal cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and … operating procedures. Require supporting documentation for cell phone reimbursements. … West Nyack Fire District Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Village of Fultonville , Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsDelaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … that is composed of 19 members. Budgeted appropriations for 2014 totaled approximately $129.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… the controls over the County’s vehicle fleet operations for the period January 1, 2013 through August 15, 2014. … 19-member Board of Supervisors. Budgeted appropriations for 2014 were approximately $129.6 million. Key Findings … policy specifies that each department head is responsible for establishing written procedures for the assignment of …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Town of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash … 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… District's 2013 budget totaled $292,725. Key Findings The Treasurer processes and pays certain claims prior to the … balance. Furthermore, the monthly reports provided by the Treasurer include only year-to-date information and do not … Town Law) are audited and approved by the Board before the Treasurer pays the claims. Prepare and adopt budgets in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … management of the County’s cash flow requirements. … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements with contracted … Services is responsible for providing temporary help to eligible individuals and families with social service and … until required reports are received. Implement procedures to verify that service providers are meeting contractual …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… and County Clerk properly performed bank reconciliations for the period January 1, 2016 through January 31, 2017. … Legislature. General fund budgeted appropriations for 2017 totaled approximately $99 million. Key Findings The … The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), resulting in an …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … 3, 2016. Background The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. … $2.4 million for 2016. Key Findings The Board has not established adequate policies and procedures governing …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Accounts Payable Advisory No. 5
… USPS and Related Postal Services . Please note there is a new requirement for entering information in the Invoice Field …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… debt. Establish policies and procedures to safeguard and account for the District’s fuel supplies. … Wilson Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District is governed by an elected … it. Four of the 10 student ledgers we reviewed were not in agreement with the central treasurer’s ledger. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69