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Richland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Accounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, … Guidance : The Internal Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 tax year to accommodate … The Internal Revenue Service IRS revised Form 1099MISC effective for the 2020 tax year to accommodate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingClarence Central School District – Financial Condition Management (2022M-46)
… $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of … had operating surpluses totaling $7.3 million, or a swing in operational results of $13.7 million. As of June 30, 2021, … our comments on certain issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… 31, 2012. Background The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The … estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts actually available. As a … the general fund had to borrow money from the highway fund in 2012 so it could pay its obligations. Four of the five …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors … These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and library, … Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of Directors …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mCollege of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the College of Nanoscale Science and … legal, research, and numerous other types of data. The security of this data and its supporting systems is critical. The New York Office of Cyber Security’s Information Security Policy defines a set of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … not filed the required annual financial report with OSC on a timely basis. The Board did not audit, or cause to be …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… 2016 through May 1, 2017. Background The Chautauqua County Soil and Water Conservation District (District) provides services and funds projects to improve and maintain wildlife …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Galen – Financial Management (2014M-341)
… June 12, 2014. Background The Town of Galen is located in Wayne County and has a population of approximately 4,300. … of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, … ambulance service as a Town department in accordance with law. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Opinion 89-38
… system generally would exist where benefits are payable only upon retirement after a designated minimum period of …
https://www.osc.ny.gov/legal-opinions/opinion-89-38State Agencies Bulletin No. 2011
… Effective Date: 03/31/2022 (A), 04/07/2022 (I) or the date employee returns to the payroll OT Eff Date: Same as … Date: 03/31/2022 (A), 04/07/2022 (I) or the date the employee returns to the payroll OT Eff Date: Same as … Adjustment (LMH). Field on this report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Bronxville Union Free School District , Carmel Central … and the Warrensburg Central School District . "In an era of limited resources and increased accountability, it's … written agreements with 10 providers who were paid a total of nearly $395,000 during the audit period. The district used …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0Performance of Duty Disability – Special 20- and 25-Year Plans
… behalf. For example, your attorney, a power of attorney (POA) , or a court-appointed guardian who has been granted …
https://www.osc.ny.gov/retirement/publications/1517/performance-duty-disabilitySUNY Bulletin No. SU-144
… Sum Payments. Effective Date Payments for the Fall and Spring semesters may be made beginning in Administration Pay … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $347.32. Employees employed for the Fall or Spring semester only are due a lump sum payment of $173.66. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-144-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2007SUNY Bulletin No. SU-230
… and OSC, certain employees who were part-time during the 1996 academic year may receive Discretionary Lump Sum … Employees: Employees who were part-time during the 1996 academic year and have since become full-time. Employees … Employees: Employees who were full-time during the 1996 academic year and have since become part-time. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-230-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2015State Agencies Bulletin No. 1384
… existing query, agencies must complete an Agency Request form for each query and send the completed forms to: … Questions Questions may be directed to System Support Group at [email protected] . Please include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financialDiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… New York State Comptroller Thomas P. DiNapoli today announced that Vicki Fuller, chief investment officer of the New York State Common Retirement Fund (Fund), will retire … New York State Comptroller Thomas P DiNapoli today announced that Vicki Fuller chief investment officer of …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundSUNY Bulletin No. SU-273
… by the campus president who meet the following criteria on 06/30/2018, on the effective date of 07/01/2018 and the pay end date of … format. Campuses must submit the following information on the Time Entry page or the Time Entry interface (NPAY502) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-273-discretionary-lump-sum-payments-state-university-new-yorkHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111