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Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and … 1, 2012 through December 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which … The purpose of our audit was to examine the former Clerks records and …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… Veteran in Chemung County. The Village, which is governed by an elected five-member Board of Trustees, provides water, … year totaled $287,500. Key Findings Lack of oversight by the Board allowed the Treasurer to misappropriate Village … Take appropriate action to recover all misappropriated money. Ensure that the Treasurer’s activities are properly …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256State Agencies Bulletin No. 1625
… agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2018 is $19,001.55. Background In … thereafter by three percent. The overtime earnings limit for 2018, 2019, and 2020 have been calculated by the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesRavena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or … did not provide adequate oversight of ECA and admission event collections. ECA club collections and disbursements and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityTown of Phelps – Financial Management (2015M-70)
… was to review the Town’s financial management practices for the period January 1, 2011 through March 27, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $3.6 million. Key Findings The … to govern the budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Opinion 98-10
… Laws of 1962, p 3568; Comerseki v City of Elmira , 308 NY 248). If consideration is to be paid, the statute does not … Opns St Comp No. 82-136, p 170; 23 Opns St Comp, 1967, p 780). Moreover, an agreement for a town to repair and …
https://www.osc.ny.gov/legal-opinions/opinion-98-10State Agencies Bulletin No. 1782
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2019 CSEA … Employees in Bargaining Unit 04 on 10/01/2019 are eligible to receive the 2019 CSEA ISU Uniform Maintenance Allowance … memorandum for a list of eligible titles) and is required to wear a uniform on a daily basis in their performance of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1782-2019-uniform-maintenance-allowance-and-2019-work-related-clothingState Police Bulletin No. SP-228
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing and provide instructions for … The purpose of this bulletin is to inform the Division of State Police of OSCs automatic processing and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-228-april-2022-implementation-location-pay-certain-counties-and-increasesUnified Court System Bulletin No. UCS-288
… for manual payment of the April 2020 UCS Security and Law Enforcement Differential Payment (“SLED”). Affected Employees … F8, SR, and SY), provides for an annual Security and Law Enforcement Differential payment effective April 1, 2020. … (CSEA – BU 87), provides for an annual Security and Law Enforcement Differential payment effective April 1, 2020. In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-288-april-2020-unified-court-system-ucs-security-and-lawUnified Court System Bulletin No. UCS-240
… Units 86, 87, 88, CT) will be paid in Administration Pay Period 26L, paychecks dated 04/19/2017 Eligibility Criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-240-2017-unified-court-system-csea-end-contract-bonus-paymentOrange County Community College – Information Technology and Financial Activities (2017M-111)
… Background Orange County Community College is located in Orange County. The College, which has two campuses and … that competitive bids or competitive offers are awarded in accordance with GML. Establish written procedures for the …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialTown of Burke – Fiscal Oversight (2016M-277)
… Key Findings The Supervisor did not provide the Board with adequate monthly financial reports. The Board did not audit and approve claims in accordance with Town Law for 20 of the 100 check disbursements that we … ensure that Town officials filed the required information with the State Office of General Services (OGS) to receive …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Lakeland Fire District – Travel and Conference Costs (2013M-145)
… that the District had already paid for on the District credit card. The Board has not established a maximum daily rate for meals and lodging to ensure that travel is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145State Agencies Bulletin No. 919
… Purpose To describe changes that are required to apply the proper taxation for employees who are receiving a retroactive military stipend increase but are no longer receiving a military stipend. Affected … To describe changes that are required to apply the proper taxation for employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendUnified Court System Bulletin No. UCS-224
… 2016 UCS Salary Increase (Bargaining Units 87, 86, 88, CT) and provide instructions for payments not processed … Non-Judicial Employees Bargaining Units 86, 88, CT Civil Service Employees Association Bargaining Unit 87 … and Unrepresented employees in Bargaining Units 86, 88 and CT. The April 2016 memo from the Chief Administrative Judge …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-224-april-2016-state-new-york-unified-court-system-ucs-salaryState Agencies Bulletin No. 1589
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1589-april-2016-and-april-2017-civil-service-employees-association-csea-0Contract Advisory No. 31
… SFS users will create a transaction in the SFS using an “OC” prefix to identify the transaction as an OGS centralized … No pre-encumbrance (fund reservation) is required for the “OC” transaction. SFS users will select one of the appropriate … Value (RFP) Once SFS users receive notification of the OC transaction approval, users may proceed with the normal …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsState Agencies Bulletin No. 2048.1
… bulletin supersedes 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 … The purpose of this bulletin is to provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20481-outreach-and-escheatment-2021-uncashed-payroll-checksPersonal Income Tax Refunds
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsOpinion 89-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … reserve fund may be established for the construction of a type of improvement provided pursuant to Article 12-C of the … reserve fund may be established for the construction of a type of improvement provided pursuant to Article 12C of …
https://www.osc.ny.gov/legal-opinions/opinion-89-54