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Other Bulletin No. 18
… Employees Employees in BU97 with an increment code of 0510, 0610, 0710 or 0810 who meet the eligibility criteria … Fund’s 2011-2015 Board Resolution provides for payment of the 2013-2014 Longevity Payment in October 2013 as a … Do not add or delete employees whose eligibility will change due to transactions that will be processed prior to or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-18-october-2013-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1249
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed through PayServ – Earnings … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). For recipients of a previously deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1249-april-2012-management-and-confidential-mc-longevity-lump-sum-llsOpinion 99-13
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Classification (based on whether … governmental functions (see, e.g., NY Tel. , supra , in which the court, quoting from Torsoe Bros. v Board of … bear a reasonable relationship to average costs incurred by the local government (see, e.g., Jewish Reconstructionist …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Town of Colden – Highway Operations (2017M-127)
… April 21, 2017. Background The Town of Colden is located in Erie County and has approximately 3,200 residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations … soliciting bids or quotes as required, which resulted in the Town paying $8,800 more than necessary for a dump …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Town of Dannemora – Part-Town Activities (2017M-215)
… residing within the Village which subsequently lowered tax rates for Town residents living outside of the Village. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215South Country Central School District – Information Technology Inventory (2017M-219)
… District officials maintained complete and accurate inventory records to safeguard information technology assets … accounting department nor the network specialists provided inventory information timely, the inventory secretary could …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryYorktown Central School District – Procurement and Claims Processing (2017M-177)
… determine whether the District procured goods and services in accordance with law and District policy and to determine … Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and Cortlandt, in … which has approximately 3,400 students, is governed by an elected seven-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mWalton Fire Department – Financial Operations (2017M-242)
… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … Walton Fire District residents. The Department is governed by five elected officials. During the audit period, $187,318 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242State Police Bulletin No. SP-168
… care deduction code 526 for members of PBA of the New York State Troopers, Inc. Affected Employees Employees in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pbaState Police Bulletin No. SP-152
… notify agencies of new voluntary deduction code 481, NYS Troopers PBA Signal 30 Fund, established for members of the New York State Troopers Police Benevolent Association (PBA). Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… review the County’s internal controls over the timekeeping system for the period January 1, 2013 through May 31, 2014. … used. Key Recommendations Establish policies for ensuring system access is granted to employees appropriately and …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Cincinnatus Fire District – Financial Controls (2014M-49)
… and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a five-member Board of Fire Commissioners. Its general … that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49City of Lockport – Cash Flow (2014M-195)
… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. … elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are approximately $33.4 million. Key … cash-flow analyses and provide them to the Council for review. … City of Lockport Cash Flow 2014M195 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … from the Town of Pulteney. The District, which is governed by an elected five-member Board of Fire Commissioners, has … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Hoosic Valley Central School District - Financial Management (2018M-238)
… overestimated appropriations, which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a … actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… The New Woodstock Fire District, which is governed by an elected five-member Board of Fire Commissioners, is a … and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The general fund budget for 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Cortland County - Claims Audit and Check Printing (2018M-247)
… whether County officials ensured disbursements were for proper County purposes. Key Findings The Legislature has … rights in the financial software to enter disbursements and apply the Treasurer’s signature to checks at the time of … should: Audit all claims or delegate its responsibility for auditing claims by establishing the office of county …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population of approximately 520. The Village is governed by an elected five-member Board of Trustees. General and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Westbury Water District – Purchasing (2015M-261)
… 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides water to over 20,500 customers. The District is governed by an elected three-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… had an increased risk that the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control … user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m