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Town of Prattsville – Justice Court (2012M-243)
… the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
Albany Leadership Charter High School for Girls Professional Services 2013M283
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mEast Ramapo Central School District – Budget Review (B21-5-4)
… an independent evaluation of the East Ramapo Central School District’s (District’s) proposed budget for the … an independent evaluation of the East Ramapo Central School Districts Districts proposed budget for the 202122 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether the Board had delegated discretionary functions to independent contractors. Background The Village of Village … Because there is no cap on the amount of fees paid to the Building Inspector, the Village cannot know whether …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Huntington – Payroll and Legal Services (2013M-28)
… a year in overtime costs by adjusting the arrival times on supervisors’ schedules and by controlling overtime use. The Town allowed … Consider using a RFP process to procure professional service providers. Ensure that invoices submitted by outside …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
… Board properly monitored the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises … who governs the Town. The Town’s budgeted appropriations for the 2013 fiscal year are $657,386 for the general fund, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Village of Middleport – Water and Sewer Rents (2013M-313)
… of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October 3, 2013. … of four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural … receipts totaling $20,789 for 2011 and $4,600 from January to May 2012. Key Findings Internal controls over the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Wyoming County Industrial Development Agency – Project Management (2015M-62)
… statutory requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet of a vacant mill … requirements. Review with WCIDA legal counsel whether the Center Street Business Center project is a permissible IDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board … in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217State Agencies Bulletin No. 1474
… the final paycheck of fiscal year 2015-2016. Effective Date(s) Repayment of the Civil Service Employees Association … pay periods: Cycle/Pay Period/Type Pay Period Begin Date Check Date Administration Extra Lag 02/18/2016 03/23/2016 … to the NYS Department of Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationOpinion 88-27
… the source of the payments from the municipality to the New York State and Local Police and Fire Retirement System in …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2002-6
… authorizes a town to temporarily discontinue snow and ice removal and maintenance of highways so designated from … relates only to the temporary discontinuance of snow and ice removal and maintenance of seasonal limited use highways … and the town may no longer discontinue removal of snow and ice and maintenance from December 1 through April 1 ( id .; …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6DiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… of Buildings (DOB) is not doing enough to protect construction workers on building sites, according to an audit released by New York … to make sure violations are corrected to help prevent construction-related accidents, injuries and fatalities. … Department of Buildings DOB is not doing enough to protect construction workers on building sites according to an audit …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Agency Request It is the agency’s responsibility to request to establish a … with proper collateralization. Unofficial State Accounts It is never permissible for any state agency employee to open … It is the agencys responsibility to request to establish a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsCUNY Bulletin No. CU-537
… Purpose To explain the agency procedures for reporting rate increases and … earnings. Affected Employees CUNY employees in the titles of Auto Mechanic and Machinist Background The rate increases are pursuant to a Consent Determination … To explain the agency procedures for reporting rate increases and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-537-cuny-retroactive-rate-increases-and-lump-sum-payment-autoXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… controls over the payment process as a basis for that certification. To the extent feasible, separation of duties … separation of online data entry of claims from claim certification functions; and Security over authorized access … Annually, each agency head must email a signed certification form to the Office of the State Comptroller to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processYour Membership Tier – State Police Plan
… for PFRS Tier 2 5 and 6 members under Sections 381b Tier Status …
https://www.osc.ny.gov/retirement/publications/1518/your-membership-tierRetirement System Membership – State University Police Plan
… in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Retirement System Membership …
https://www.osc.ny.gov/retirement/publications/1823/retirement-system-membershipUnified Court System Bulletin No. UCS-94
… notify agencies of the new Deduction Code 436, PC Courts Universal Life. Affected Employees Employees in Bargaining … Deduction Code to be used for voluntary participation in a universal life insurance program administered by Pearl … To notify agencies of the new Deduction Code 436 PC Courts Universal Life …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-94-new-deduction-code-certain-employees-unified-court-system