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Proposed Regulations
… entered into, all contracts entered into with New York state business enterprises and the subject matter and value … set forth in this Part] deadline established by these regulations. Such request should be submitted in writing … assumptions and methods of estimation and that these regulations have been satisfied. The certification shall be …
https://www.osc.ny.gov/legislation/proposed-regulationsPine Bush Central School District – Claims Audit Process (2017M-171)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 through June 30, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $112.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171West Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Bethany – Town Clerk Fees (2017M-226)
… was to determine whether the Town Clerk properly accounted for fees for the period January 1, 2016 through August 14, 2017. … Town Board. General Fund budgeted appropriations for 2017 totaled approximately $450,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226LaFayette Central School District - Fixed Assets (2018M-073)
… with a value that exceeds the established threshold have a tag identifying them as District property. Review fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… and preschool education programs and for providing children and family services. The County is governed by a … Ulster County Department of Social Services Preschool and Children and Family Services Units Claims Processing 2017M253 …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familySempronius Fire Company – Financial Activities (2017M-231)
Sempronius Fire Company Financial Activities 2017M231
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, … 30, 2017. Background The Johnsonville Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… organization located in the Town of Newfield, Tompkins County. The Company, which is governed by a … and the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialState Agencies Bulletin No. 739
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in … requested a new deduction code for Colonial-Paul Revere Insurance Company for Voluntary Group Life Insurance. OSC … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/739-new-deduction-code-537-colonial-paul-revereVillage of Speculator – Claims Auditing (2017M-25)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through October 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in … Village of Speculator Claims Auditing 2017M25 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… period July 1, 2014 through June 30, 2015. Background The Brookhaven-Comsewogue Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesChazy Union School District – Payroll (2015M-252)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… purpose of our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementPayroll Improvement Project Bulletin No. PIP-007
… processing Form AC3346 (Direct Deposit Conversion Election), using locked queries to track employee compliance, … EMPLID, Name, Empl_Rcd, Empl_Status, DeptID, Title, and Last Updated By. LQ_DDP_EMPLS_WITH_SELECTION lists all … Empl_Rcd, Empl_Status, DeptID, Title, DD Selection, and Last Updated By. Agency Actions Agencies must process Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsOpinion 94-9
… may be designated by a county as one of its official newspapers and may submit claims for compensation pursuant to … 1975 permit a county to designate as one of its official newspapers a publication which is not registered as second … of a county shall annually designate at least two newspapers published within the county as official newspapers …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Brownfield Cleanup Program
… administering and monitoring the Brownfield Cleanup Program in accordance with requirements. The audit covered … period from January 2019 through January 2025. About the Program Brownfields are properties where a hazardous … brownfields in the United States. DEC’s Brownfield Cleanup Program (Brownfield Program) was established to encourage and …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programChart of Accounts
… - SUNY Fiscal Year End (FYE) Rollover of Position Pool Chart of Accounts bulletin No. CU-829 - Fiscal Year End (FYE) … valid funding. Fiscal Year End Processing Each April a new New York State budget is signed into law in coordination with … in late March. It is important that agencies refer to the New York State Payroll System (PayServ) Fiscal Year End – …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsOpinion 90-60
… Law, §109-b. General Municipal Law, §109-b authorizes a "political subdivision", including a county (see General … as amended by L 1983, ch 704, also provides that "[a] political subdivision shall not have the power to enter into … private operator owns, operates and obtains its own third-party financing for the facility, and financing leases under …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14