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Town 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
… Objective To determine whether UnitedHealthcare Insurance Company of … Program (NYSHIP) provides health insurance coverage to over 1.2 million active and retired State, local …
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
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2020 Shift … of Transportation are affected. Background Pursuant to Article 51 of the 2016-2021 Operational Services Unit … Service Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change …
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
… Section 64); otherwise, depends on city charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to … Education Law Section 259(1) For special district public libraries, the Library Board of Trustees or such other entity …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesCity of Mechanicville – Records and Reports (2012M-162)
… 29, 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The … deficiencies and determine the correct balances in the accounting records. Ensure the City’s accounting … Policy that sets forth procedures to guide City officials in preparing a reasonable budget with realistic estimates. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Opinion 95-21
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … proceeding and provides as follows: The town board of any town may, and within 20 days after the date of filing …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Town of LeRay – Justice Court (S9-14-5)
… collected 4,639 payments totaling approximately $443,900 in fines, surcharges and fees from January 1, 2012 through … Ensure that all receipts received are deposited intact and in a timely manner. Ensure that the Justices report and remit … that tickets are properly reported, as paid or enforced, in a timely manner. Ensure that bank reconciliations are …
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 Internal … and Descriptions : SFS Account Code Title Category 58401 Prompt Payment Interest Non Personal Service- Interest … 58402 Interest on Leases, Loans and Land Claims ** 58403 * Prompt Contracting Interest 60200 * Settlement Interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestOpinion 88-73
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … is not intended as a recommendation with regard to any such legislation. While towns generally may not establish …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … service. General Municipal Law, §122-b authorizes any county, city, town or village, acting either individually …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Samaritan Village, Inc. – Chemical Dependency Services Program
… contract amount. Therefore, if Samaritan Village receives any program-related, noncontract revenues for the individuals …
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
… ensure that commercial carriers whose vehicles or drivers have been found to have violations serious enough to warrant their removal from … in additional penalties. Key Findings The Department does not monitor whether carriers submit required …
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-panelsState Agencies Bulletin No. 1587
… employee is allowed to claim more. See IRS Publication 519 for guidance). Under Tax Treaty/Non-Resident Data Delete the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsNYSLRS Fact Sheet
… of March 31, 2024) Average salary: $61,754 Average pension for all ERS retirees and beneficiaries: $27,870 Average pension for new ERS retirees: $31,985 Tiers of membership Tier 1 … March 31, 2024) Average salary: $129,323 Average pension for all PFRS retirees and beneficiaries: $62,391 Average …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetLocal 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-yorkersVI.5 Project Budgets – VI. Budgets
… Project Budget’ for additional guidance. Project Budgets have the following chartfields: Project Child Budget Project … a fund designated as “Federal”, the transaction must have sufficient budget authority in the project parent and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… Board should review and segregate incompatible duties or have mitigating oversight. The Board should ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectGeneva City School District - Reserves (2018M-51)
… The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling $9.4 million (72 percent of total reserves) are overfunded by $7.8 million and … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. … Geneva City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operations