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Rapids Fire Company – Credit Cards (2023M-86)
… the purchases were for appropriate Company purposes . In addition: The President did not enforce the credit card … The Treasurer did not perform the duties outlined in the Policy. Officials allowed an individual that was not … totaling $3,000 for the Company. Officials paid $969 in New York State (NYS) sales tax even though the Company is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Town of Wayne – Justice Court (2013M-52)
… audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. … comprising four councilpersons and the Town Supervisor. For the fiscal year ended December 31, 2011, the Town … of bail, or properly report ticket dispositions to the DMV. Key Recommendations Contact law enforcement agencies to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … were not reviewed and approved by the Board, or recorded in the financial system. Town officials have not implemented … that all cash receipts are remitted to the Supervisor in a timely manner. Ensure that all concession stand cash …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… agreements reached between parties concerning the division of the pension benefits. While it’s use is not required, DRO …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateTown of Philipstown – Financial Management (2024M-100)
… benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not: … where annual GLWD expenditures were funded and increased from $85,436 to $975,475 over the six-year audit period. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Unified Court System Bulletin No. UCS-148
… Affected Employees Eligible graded salaried employees in the following bargaining units: SR , SY , SN , SG , S9 , … must have been on the payroll for 120 full work days from 4/1/08 through 3/31/09 to be eligible for a Service … All increment codes on the CSD row will be carried forward from the previous row. Service Increments Increment Code 0001 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-148-april-2009-service-increments-longevity-pay-and-longevityState Agencies Bulletin No. 703-A
… to the processing of retroactive changes to Inconvenience Pay. A side letter dated 12/1/06 and the Arbitration Award … to expedite the implementation of the Inconvenience Pay increase. Beginning April 1, 2006, employees who work the … agencies. Agencies may begin to submit payments in Pay Period 3L, paychecks dated 5/24/07 (Institution) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaOpinion 98-9
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (imposition … ambulance service pursuant to contract) GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, §198(10-f): A town board, which …
https://www.osc.ny.gov/legal-opinions/opinion-98-9SUNY Bulletin No. SU-235
… Employees designated management of confidential in the State University of New York – BU13 who meet the eligibility criteria and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-andOpinion 91-7
… fire company providing fire protection within the district does not maintain and operate an ambulance, the town may … §176(22): A fire district, the fire department of which does not have an emergency rescue and first aid squad, may … fire protection district. You state that this fire company does not operate an ambulance. You ask whether the town may …
https://www.osc.ny.gov/legal-opinions/opinion-91-7CUNY Bulletin No. CU-718
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2020 PSC Adjunct 2% Retroactive General Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveCUNY Bulletin No. CU-643
… provides for a retroactive increase to the hourly rates effective 07/01/2018. The revised rate chart and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-andOversight of Undistributed Child Support Funds
… Purpose To determine if the Office of Temporary and Disability Assistance’s (OTDA) oversight and guidance are sufficient for local social service districts to … including: Providing clear and measurable guidance for what constitutes diligent efforts and measurable guidelines …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… of quality prevention, health care, and support services for those impacted by HIV/AIDS, sexually transmitted … has developed guidelines, materials, and strategies for not-for-profit agencies to strengthen financial management and …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsOpinion 91-62
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district public library) -- Conveyance … CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, §1-102; …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 88-10
… TAX LAW, §300 et seq .; GENERAL MUNICIPAL LAW, §103: A petroleum business awarded a municipal contract for fuel oil may not add on the amount … to the contract and not by this Office. March 1, 1988 Charles E. Drake, Esq., County Attorney County of Hamilton … …
https://www.osc.ny.gov/legal-opinions/opinion-88-10DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… Only use the FIDA’s cash for the payment of the FIDA’s expenses and not those of other entities; Cease making … the FIDA checking account. By inappropriately charging all expenses against the FIDA, agency staff do not have an accurate record or measure of the expenses attributable to the FURA verses the other entities. …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Comptroller DiNapoli Releases Municipal & School Audits
… were applied consistently, and meters were accounted for. In addition, the water clerk inaccurately re-levied all 25 … to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. Auditors selected … pieces of required information was incorrect or missing from BOCES’ records. Examples of the discrepancies included: …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Heuvelton Central School …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1CUNY Bulletin No. CU-658
… of this bulletin is to explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected … between the Comptroller of the City of New York and the District Council 37, AFSCME, AFL-CIO for retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-658-cuny-retroactive-salary-rate-increases-locksmiths