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Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… controls over the District’s financial operations for the period January 1, 2011, to August 23, 2012. Background The … controls over the Districts financial operations for the period January 1 2011 to August 23 2012 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… District officials have not properly budgeted for tuition and teacher personnel salaries. District officials also … extra $2,167 in compensation to the former Superintendent and attempt to recover it, if appropriate. Ensure that all claims are audited and approved before the Treasurer pays the claims. Any claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mVillage 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 … totaled $829,784 and $736,394. Key Finding The Village Building Inspector did not take an oath of office and, as … for basic services of $8,000 plus 50 percent of certain permit fees. This type of arrangement is usually indicative …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Sheridan – Cellular Phones (2013M-334)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cellular … The purpose of our audit was to evaluate internal controls over cellular telephones for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334State Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All employees who … To explain the General Checking Account bank change from Key Bank to Fleet Bank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksVendor File Advisory No. 9
… Subject: Updating the Vendor Classification section to include the established classifications Reference: Guide to Financial Operations, Chapter X, Section 4.A – Vendor … Updating the Vendor Classification section to include the established classifications …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/9-vendor-classifications-updateOpinion 90-39
… on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A town may not impose … and expenditures to be made during the next fiscal year for fire district purposes and within the limitations … of Huntington , 85 Misc 2d 806, 380 NYS2d 466; Municipal Home Rule Law, §10[1][ii][a][8], authorizing local …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 2000-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 88-36
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability Insurance (authority of county to …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Audit Committee Charter Guidance and Template
… These guidelines provide a framework and offer guidance that boards of education can use for establishing an … charter. A sample charter is provided at the end of this guidance. This sample charter does notinclude all activities … be tailored or modified to meet the requirements and guidance developed by the trustees or board of education of …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateState Agencies Bulletin No. 1183
… request the LLS payment after the completion of six (6) full pay periods in the lower grade using the same effective … a prorated amount, as described below: Employees who are full-time on September 30, 2012 or full-time employees who … should be returned with a completed Next of Kin Affidavit (Form AC 934-P ) and a Report of Check Exchange (Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1183-october-2012-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 1136
… Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1136-april-2012-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-57
… Purpose To inform the agency of OSC’s automatic processing of the LLS payment and to provide instructions for payments … employees in BU67 with an Increment Code of 0510, 0610 or 0710 Background Chapter 49 of the Laws of … To inform the agency of OSCs automatic processing of the LLS payment and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-57-october-2012-rent-regulation-services-unit-rrsuResearch Vendor Information
… and the link to the applicable website. The Office of the State Comptroller does not endorse these resources or …
https://www.osc.ny.gov/state-vendors/vendrep/research-vendor-informationXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… by an employee using the Due to State Offset functionality in the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetAccessing Retirement Online – Enhanced Reporting
… not have a username and password, work with the Retirement Online Contact and Security Administrators at your location … Administrator will make sure you have access to Retirement Online reporting features. For more information about using Retirement Online : Visit Enhanced Reporting Resources for enhanced …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/accessing-retirement-onlineOpinion 88-6
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of … plan") CIVIL SERVICE LAW, §§200 et seq .; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1); RETIREMENT AND SOCIAL … in section 113, the town may implement the plan under its home rule powers or pursuant to collective bargaining. A town …
https://www.osc.ny.gov/legal-opinions/opinion-88-6XVI.3.B Fund Accounting – XVI. Financial Reporting
… Service Funds Fiduciary Funds Private Purpose Trusts Pension (and Other Employee Benefit) Trusts Custodial Funds A … acquisition and use of the State's expendable financial resources (current assets) and the related current … category is comprised of the following three fund types: Pension (and Other Employee Benefit) Trusts Pension (and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingCUNY Bulletin No. CU-547
… of gross pay for the existing FICA repayment obligation. A new FICA repayment obligation can then be established with … 581 CUNY (Social Security Deficiency) Flat Rate, the new repayment obligation amounts will be added to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareDiNapoli Releases Executive Budget Report
… but the state may face increasing budgetary challenges in coming years as revenue growth is expected to slow and billions of dollars in settlement money are spent, according to an analysis of … but the state may face increasing budgetary challenges in coming years as revenue growth is expected to slow and …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-report