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CUNY Bulletin No. CU-613
… by the International Brotherhood of Teamsters, Local 237 in Bargaining Unit TT Effective Date(s) Paychecks dated … February 1, 2018 OSC Actions OSC will identify employees in Bargaining Unit TT with Union Dues (Code 231) and Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-613-international-brotherhood-teamsters-local-237-elevatorBridgehampton Union Free School District – Claims Auditing (2017M-179)
… February 28, 2017. Background The Bridgehampton Union Free School District is located in the Town of Southampton in … Bridgehampton Union Free School District Claims Auditing 2017M179 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library … Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is … totaled approximately $1 million. Key Finding The Director and Library officials effectively managed Library …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214CUNY Bulletin No. CU-628
… Affected Employees Employees represented by IBEW Local 3 in Bargaining Unit T4 Effective Date(s) Paychecks dated … January 3, 2019 OSC Actions OSC will identify employees in Bargaining Unit T4 with Dues (Code 486) and automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-628-international-brotherhood-electrical-workers-ibew-local-3Beekmantown Central School District – Payroll (2017M-26)
… The Beekmantown Central School District is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton County. The District is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… The Deer Park Union Free School District is located in the Town of Babylon in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… Background The Sidney Memorial Public Library is located in the Village of Sidney, in Delaware County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Cortland Housing Authority – Financial Condition (2015M-205)
… 2015. Background The Cortland Housing Authority is located in the City of Cortland in Cortland County and was established to provide low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Unified Court System Bulletin No. UCS-309
… Affected Employees: Employees represented by the DC37 in Bargaining Unit SK are affected. Effective Dates: Changes will be effective in paychecks dated July 20, 2022. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-309-district-council-37-dc37-local-1070-dues-increaseXVI.3.G Legal Compliance – XVI. Financial Reporting
… Preparation: GAAP basis reporting requires the disclosure of violations of legal and contractual provisions that could have a … financial statements. Where financial statements prepared in conformity with GAAP do not demonstrate finance-related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceTown of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… governed by an elected five-member Town Board, is located in Jefferson County and has approximately 2,900 residents. … payment. Key Recommendation There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89Arlington Fire District - Purchasing (2018M-43)
… the Board ensured that goods and services were procured in accordance with the District’s procurement policy … procedures to ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… financial reports with OSC for fiscal years 2015-2019 in compliance with General Municipal Law. Key Recommendation … the Treasurer files the required annual financial report in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160NY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… annual contribution is capped at $14,000 and the maximum account balance is $100,000. The program was modeled after … funds in several ways, including an optional checking account and debit card. To be eligible, an individual must … list. New York residency is required and only one account per individual is permitted. "The more independent …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsOpinion 2008-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount … if the village owns all of the fire apparatus to be used in carrying out the contract, the parties to the contract may … If the village owns all of the fire apparatus to be used in carrying out the contract, the portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… guidance to agencies for when vendor, employee expense, or SSP checks (all commonly referred to as “A” checks) are returned and/or need to be reissued. These checks can be easily identified … “SSP” in front of it. Information on how to reissue or cancel other types of checks is as follows: Letter on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … as a proper Company purpose. Key Recommendations List in the Company minutes, the bills approved for payment by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… and separate from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists … The Board also has not ensured that procedures are in place for financial recording and reporting. We found that … policy. Ensure that formal written procedures are in place for financial recording and reporting. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
Schoharie County Stream Restoration Project and Contract Process 2015M87
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87