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Opinion 2000-8
… a "contract" includes any express or implied claim, account, demand against, or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 2000 - 13
… (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire … members of fire district fire companies. Subdivision 10 of section 176-b provides that a person "shall not be … than one fire company at one time (see also Village Law §10-1006[10]; General City Law §11-a[10]; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Members
… Information and resources for new members established members and readytoretire members …
https://www.osc.ny.gov/retirement/membersCUNY Bulletin No. CU-625.5
… This bulletin supersedes Payroll Bulletin CU-625.4 Purpose To provide agencies with an … review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to … properly authorized, verified and executed. As the State’s payroll administrator, OSC is responsible for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.4
… This bulletin has been superseded by Payroll Bulletin CU-625.5 Purpose To provide agencies with an … review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to … properly authorized, verified and executed. As the State’s payroll administrator, OSC is responsible for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.3
… or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues … to initiate, discontinue and modify the payroll deduction in PayServ for those unions that do not currently submit … consistent with payroll processing requirements. In most cases, the transaction will be processed in the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6253-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.2
… This bulletin has been superseded by Payroll Bulletin CU-625.3 Purpose To provide agencies with an … review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to … properly authorized, verified and executed. As the State’s payroll administrator, OSC is responsible for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6252-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.1
… This bulletin has been superseded by Payroll Bulletin CU-625.2 Purpose To provide agencies with an … review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to … authorized, verified, and executed. As the State’s payroll administrator, OSC is responsible for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6251-updated-procedures-initiating-or-terminating-payrollYaphank Fire District – Claims Processing (2013M-51)
… expenditure. Because of this procedure, the entire Board does not audit all claims. At monthly meetings, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… distinct and separate from the Town of Bethel, and located in Sullivan County. The Board of Fire Commissioners consists … has not properly developed its annual operating budgets. In three of the last five fiscal years, the District spent … its reserves with approximately $115,000 of fund balance in anticipation of future equipment and repair needs. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2010, to January 24, 2013. Background The Rescue Fire Company is … discussed with Company officials the deficiencies related to the bar cash receipts. According to Company officials, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Middle Island Fire District – Budgeting Practices (2013M-93)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2011, to November 30, 2012. Background The Middle Island Fire … OSC or prepare budgets based on reasonable estimates. Due to the continual overestimating of expenditures, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Lansing Fire District – Financial Condition (2013M-80)
… from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners … (Board) consists of five elected members, with one member being appointed as Chairman. The District’s 2013 budget … Recommendations Use the surplus fund balance identified in this report in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… audit was to examine selected Company financial operations for the period January 1, 2011, through May 31, 2012. … station that is near completion. The Company’s revenue for the 2011 fiscal year totaled approximately $41,500 and … to repay the debt issued to finance construction is based on contingencies such as the sale of the two existing fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… and separate from the Town of Colesville and is located in Broome County. The Board of Fire Commissioners consists of … financial recording and reporting were followed. In addition, the Treasurer does not reconcile the bank … these claims. However, the Board does not see check images in the subsequent month to verify that prior approved claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. Key Findings … Library officials should review leave accrual records for full-time and part-time employees for compliance with applicable CBA terms and, if necessary, …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Tuition Assistance Program – Metropolitan Learning Institute
… awards and other State financial aid. Background TAP is an entitlement program designed to provide funds for … The Metropolitan Learning Institute (Metropolitan) is a licensed private career school headquartered in Rego …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… members. The Empire Plan covers a comprehensive range of services including, but not limited to, hospital services, office visits, home care, medical equipment, mental health services, and prescription drugs. The State Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Agencies Bulletin No. 1081
… NYS EMPLID, to be printed on employee paycheck stubs and direct deposit advice statements. Affected Employees All … Date(s) Administration checks dated August 31, 2011 and Institution checks dated September 8, 2011 Background As … EMPLID, was added to the Modify a Person Page in PayServ and added to the Payroll Master File (NHRP501). This process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1081-printing-nys-emplid-employee-paycheck-stubs-and-direct-deposit-advice