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Town of Russia – Financial Management (2014M-212)
… The Town of Russia is located in Herkimer County and has a population of approximately 2,600. The Town is governed by an elected five-member Town Board which is responsible for … and the Town has accumulated excessive funds as a result. The Board has typically underestimated revenues and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… Town of Horseheads is located in Chemung County and has a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had budgeted … long-term financial plan must be monitored and updated on a continuing basis. …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Putnam Central School District – Fund Balance Management (2020M-27)
… surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last … financial plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and … actual operating results. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Maybrook – Financial Condition (2020M-54)
… report - pdf ] Audit Objective Determine whether the Board and Village officials appropriately managed the Village’s … $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating deficits during the past five years, and the water fund had an operating deficit in 2019. Village …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Milford – Justice Court Operations (2014M-279)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2013 through July 9, 2014. Background The Town of Milford is located in Otsego County and has a population … The purpose of our audit was to review internal controls over the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Hounsfield - Claims Auditing (2019M-215)
… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Tri-Valley Central School District - Financial Management (2020M-17)
… Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, … that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund balance in the general fund in accordance with the law. Reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Victor Central School District - Financial Management (2019M-62)
… circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to … and reserves that will be used to fund operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. Review and fund reserve balances to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62CUNY Bulletin No. CU-516
… earnings". Affected Employees CUNY employees in the title of Supervisor of Mechanics Background The rate … rate chart and additional information are contained in a memorandum dated 09/01/2015 from Carmelo Batista, Jr. … $59.13 $59.55 Effective Date(s) Increases can be submitted in Pay Period 15C (Institution), paychecks dated 10/29/2015. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-516-retroactive-rate-increases-and-ratification-bonus-paymentState Agencies Bulletin No. 1485
… work Summer Session in 2016 Effective Date(s) Beginning of Summer Session as determined by the facility Eligibility … Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract … Pay and Inconvenience Pay must be ended the last day of the contract. 21P teachers will remain Active in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1485-2016-summer-session-payments-institution-teachersState Agencies Bulletin No. 1409
… work Summer Session in 2015 Effective Date(s) Beginning of Summer Session as determined by the facility Eligibility … Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract … Pay and Inconvenience Pay must be ended the last day of the contract. 21P teachers will remain Active in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1409-2015-summer-session-payments-institution-teachersState Agencies Bulletin No. 1252
… work Summer Session in 2013 Effective Date(s) Beginning of Summer Session as determined by the facility Employee … Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract … pay and Inconvenience Pay must be ended the last day of the contract. 21P teachers will remain Active in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1252-2013-summer-session-payments-institution-teachersState Agencies Bulletin No. 1328
… work Summer Session in 2014 Effective Date(s) Beginning of Summer Session as determined by the facility Eligibility … Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract … Pay and Inconvenience Pay must be ended the last day of the contract. 21P teachers will remain Active in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1328-2014-summer-session-payments-institution-teachersState Comptroller DiNapoli Releases Audits
… agency personnel involved in the acquisition process. OGS is also responsible for tracking data on state agencies’ food purchases and for … Joia Pharmacy and a Related Prescriber (Follow-Up) (2018-F-26) From Jan. 1, 2008 through Dec. 31, 2012, DOH paid Joia …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsEffectiveness of the Information Technology Transformation
… process has been in ensuring that the resulting Office of Information Technology Services (ITS) clusters operate … January 22, 2015 to March 30, 2016. Background The Office of Information Technology Services (ITS) was established in November 2012 as part of a New York State Information Technology (IT) …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 88-77
… J. Sisca, Esq., Attorney at Law Port Chester-Rye Union Free School District …
https://www.osc.ny.gov/legal-opinions/opinion-88-77State Agencies Bulletin No. 1171
… Purpose To notify agencies of the procedure for processing Summer Session Payments. Affected … To notify agencies of the procedure for processing Summer Session Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1171-procedures-processing-2012-summer-session-payments-institution-teachersOpinion 92-40
… operates a county-wide sanitary landfill and has imposed a system of charges for its use. You ask whether the county may …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Military Service Credit
… service toward retirement benefits. Once we receive your request for military service credit, we will determine which … at: National Personnel Records Center 1 Archives Drive St. Louis, MO 63138 Fax: 314-801-9195 Veterans who have been …
https://www.osc.ny.gov/retirement/publications/military-service-creditOpinion 98-23
… AND TRAFFIC LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(6): A village may not, pursuant to Vehicle and … Vehicle and Traffic Law, §1643. Municipal Home Rule Law, §10 authorizes local governments to, inter alia , adopt … adoption of such a local law " (Municipal Home Rule Law, §10[1][ii][a][6]; emphasis added). Further, the doctrine of …
https://www.osc.ny.gov/legal-opinions/opinion-98-23