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Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was adequately safeguarding its fuel … The Town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any … in the fuel usage records. The Town has not taken measures to provide physical security over fuel. There are no …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately 1,500 residents. The … reserve which totaled $106,374 for 2009 and $107,609 in 2011 that is not related to the individual sewer district. … sewer district could experience another operating deficit in 2012 totaling $4,610, which will further reduce unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… 31, 2019, United processed and paid over $16.6 billion in medical/surgical claims. Civil Service maintains … eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting System … million). Key Recommendations Review the $5.7 million in claims paid for ineligible members and make recoveries, as …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesDepartment of Transportation Bulletin No. DOT-37
… Employees CSEA Operational Service Unit – BU03 employees in the Department of Transportation are affected. Background … Dates The 2020 Shift Lump Payment should be processed in Administration Pay Period 17L, paychecks dated 12/09/2020 … Shift Lump Sum Payment is pensionable but is not included in the calculation of overtime. Tax Information The SHL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… describes who is generally responsible for auditing claims in each type of locality and what options, if any, are … position. City May be the governing board, if provided for in the city charter City comptroller (for cities governed by … of Trustees or such other entity as may be designated in the special act creating the special district public …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesCity of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management system for the … through real property taxes, State aid, and fees charged to residents. Key Findings Due to the poor condition of the City’s financial records and …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Opinion 95-21
… for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, … to consolidate several sewer districts on its own motion, or whether such a proceeding may be initiated only … Law, §206[3]). Accordingly, a town board may, on its own motion, and must, upon the filing of a proper petition, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Town of LeRay – Justice Court (S9-14-5)
… 21,700 residents. The Town Board (Board), comprising a Supervisor and four Board members, is the governing body …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Accounts Payable Advisory No. 34
… Subject : Updates to SFS Account Codes for the payment and reporting of interest. Guidance : The … payments processed through a joint custody account. Proper accounting for interest payments provides for accurate … Code Title Category 58401 Prompt Payment Interest Non Personal Service- Interest Expense 58402 Interest on …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestClaim Status Tips
… a picture of requested documents with your computer or mobile device. Save the document in one of the accepted file … a scanned document.) Save all documents on the computer or mobile device that you will use to submit your documentation. … by browsing and selecting files on your computer or mobile device. Click ‘Browse’ to upload documents from …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-status-tipsOpinion 88-73
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Reserve Fund … reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the second … capital reserve funds for improvement district purposes. In this regard, we note that General Municipal Law, §6-c, …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village … a private volunteer ambulance service with which the town, in which the village is located, also contracts. You ask … No. 80-85, unreported), town residents who also reside in a village within the town are paying for and entitled to …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Samaritan Village, Inc. – Chemical Dependency Services Program
… $337,458. We question Samaritan's allocation of $1,063,810 in costs among OASAS and non-OASAS programs. Samaritan … it received by $94,008 and therefore received $94,008 more in reimbursement from OASAS than it was entitled to. Key … repayment for unreported revenues and expenses identified in this report as inappropriate, unallowable or undocumented. …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… certification that vehicles have been repaired. Develop strategies to improve carrier compliance, particularly for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programState Agencies Bulletin No. 258
… not be able to update the deduction information contained in the panels. The new security class - 'VGARN' - is for garnishment access only and should be assigned in addition to an employee's primary security class. The … This new security class should be limited to those staff in the payroll or human resources office who have deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsNYSLRS Fact Sheet
… Information (as of March 31, 2024) Overall membership in NYSLRS: 1,236,057 713,802 members (74% of members are … 1, 1983 and December 31, 2009 (33.1% of members are in Tiers 3 & 4) Tier 5 joined between January 1, 2010 and … after April 1, 2012 (56.0% of members) *There is no Tier 4 in PFRS. Benefits Paid and Contributions (for State fiscal …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetState Agencies Bulletin No. 1587
… Control-D report, NPAY741 (Aliens Who Have Reached Their Tax Treaty Limits). Affected Employees Nonresident aliens who … wages earned over their tax treaty limit are subject to Federal, State and Local (if applicable) taxes. Note : If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsState Agencies Bulletin No. 1121
… for 2012. Affected Employees Employees receiving paychecks in 2012 Effective Date(s) January 1, 2012 Social Security The … February 29, 2012. An additional bulletin will be issued in late February in the event the employee social security tax withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012Local Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… should ensure that interim financial reports are reviewed to detect errors in preparation. … Pine Plains Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-select