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South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee County. The Company is governed by a five-member … credit card purchases, did not have adequate documentation on file. Key Recommendations Adopt and maintain a policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Purpose of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011, to June 11, 2013. Background The Ridgeway Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Purpose of Audit The purpose of our audit was to determine if the Board … and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… activities. The Board has not adopted procurement or code of ethics policies in accordance with GML. The Board … did not maintain journals, ledgers, subsidiary revenue or expenditure accounts. The Treasurer also did not document …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Claryville Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … revenue and expenditures for 2012 totaled approximately $6,100 and $9,500, respectively. Key Findings The Company … activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, … the Board, the annual financial report is filed with OSC in a timely manner, and the Secretary-Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsOpinion 99-11
… district to retiring teachers as a token of appreciation for long-time service to the school district, so long as the … frame is of nominal value. You ask whether it is proper for a school district to pay for the framing of a cancelled bond issued by the school …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 98-9
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (imposition … the town board to fix such a schedule of fees or charges for the services to be provided on a town-wide basis or … an ambulance district and contracted with a not-for-profit ambulance company to provide services within the …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time … on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with … treasurer (see County Law, §§369[6][b], 577[3], 600[1]). From the foregoing, it is apparent that if the office of the …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 2000-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to make payment pursuant to performance evaluation program) WORDS AND PHRASES -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9SUNY System Administration Office – Selected Employee Travel Expenses
… control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental costs such as … ranked among the highest in the State in the area of lodging. In total, we examined $188,074 in travel costs …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesState Agencies Bulletin No. 864
… child are entitled to receive EIC payments included in their paycheck. These employees are required to file a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/864-advance-earned-income-credit-paymentOpinion 2001-13
… to political subdivisions (see, e.g., People v Grant , 306 NY 258, 260). Further, when there is a general delegation of … 611 NYS2d 488; New York State Pub. Empls. Fedn. v City of Albany , 72 NY2d 96, 531 NYS2d 770). Relevant to this … improvements would be prohibited for a further reason. In Albany Area Builders Association v Town of Guilderland , 74 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13State Agencies Bulletin No. 1343
… Purpose To inform all agencies of upcoming changes to the PayServ … with the new chart of account strings. Agencies will have the ability to compare the same data across both PayServ … the account code string on the Position Pool page as they do currently. OSC is currently working to complete design …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financialUnited HealthCare – Empire Plan Drug Rebate Revenue
… and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueState Agencies Bulletin No. 1166
… CSEA Deficit Reduction Plan. Affected Employees Employees in the following bargaining units who meet the criteria below … with a rate less than $7.50. Seasonal employees paid on an hourly basis in the Department of Environmental Conservation (09XXX) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… the implementation status of the five recommendations made in our initial audit report, Multiple Same-Day Procedures on … of service. The Department of Health (Department) phased in the APG methodology beginning with hospital outpatient … December 1, 2008. The APG methodology was then implemented in diagnostic and treatment centers and freestanding …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followReal Property Dispositions
… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsAccounts Payable Advisory No. 49
… Update: The below sections of the Guide to Financial Operations (GFO) are either new or were updated to reflect changes in the Statewide Financial System (SFS) … Description of Change XII.5.F.1 Basis Date New section to address how the Basis Date on the vendor record impacts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-payment