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Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… credit card usage and claims auditing. Periodically review bank statements, bank reconciliations, canceled check images, invoices, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… 9, 2012. Background The City of Middletown City is located in Orange County and has a population of approximately … to provide written periodic financial reports for use in monitoring City financial operations. System users were … recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Bolivar – Community Development Block Grant (2013M-353)
… was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for the … as well as the unauthorized diversion of Town grant funds. The CCDC overpaid itself $3,000. In addition, several …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Comptroller DiNapoli Releases School Audits
… and the Valley Stream Central High School District . “In an era of limited resources and increased accountability, … The significant revenue and expenditure projections in the proposed budget are reasonable. The district’s … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… 2016. Background The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock … receipts totaling $127,553, and district officials do not have adequate assurance that student treasurers are … the source, date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Opinion 91-22
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority … departments or companies". Based on the quoted language in section 209-c, we have previously concluded that a fire … incorporate (see also 1990 Opns St Comp No. 90-34, p 78, in which we concluded that an emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s … While the School’s credit card policy adequately addresses many control procedures, certain additional controls should be considered. The policy does not define how many credit card accounts may be established, limit the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsKing Center Charter School – Purchasing (2013M-215)
… Background The King Center Charter School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a Board of … any amendments or change orders and document such action in the minutes of its proceedings. … King Center Charter …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Accounts Payable Advisory No. 32
… directly to the vendor and the IRS under the agency’s employer identification number (EIN). To ensure accurate and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsState Agencies Bulletin No. 1223
… temporary reduction in Social Security payroll tax rate (4.2%) for employees expires December 31, 2012. Effective, January 1, 2013 the tax rate for employees is 6.2%. The maximum social security tax employees and employers … refer to the following publications accessible at the NYS Department of Taxation and Finance website at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … it used to make financial decisions were inaccurate. In addition, three of the five Commissioners did not comply … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55CUNY Bulletin No. CU-619
… Purpose To inform agencies of OSC’s automatic processing of the July … employee’s record will not be updated: Position and Job do not match If the Position Number equals the NYS Position … payment effective date: Are in a grade 980 position; and Have a Pay Basis Code of ANN; and Have a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-619-july-2018-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-418
… Purpose To explain OSC’s automatic processing and provide agency instructions for … of Agreement for 2007-2010 between the City University of New York (CUNY) and the Professional Staff Congress (PSC). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-418-january-2011-increments-city-university-new-york-cunyCUNY Bulletin No. CU-196
This bulleting explains procedures for processing increases and Longevity Differential Payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-196-additional-compensation-fund-acf-increase-and-longevityState Agencies Bulletin No. 764
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to … Park Patrol Officer Park Patrol Officer (SPL) University Police Officer 1 University Police Officer 1 (SPL) University … regarding this bulletin may be directed to the Payroll Audit mailbox. … To inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/764-2007-uniform-allowance-and-uniform-clothing-allowance-security-employeesOpinion 2008-5
… company does not "contract" with the town to provide fire service within the contemplation of General Municipal Law § …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5State Agencies Bulletin No. 1709
… of ERS Plan Type 7Y and TRS Plan Type 7X Background In accordance with Chapter 368 of the Laws of 2018, the … year. The amount of the increase is based on the increase in the Consumer Price Index for the one-year period ending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1709-tier-6-pensionable-overtime-earnings-limit-calendar-year-2019-employeesTerryville Fire District – Treasurer’s Duties (2017M-136)
… separate from the Town of Brookhaven and Suffolk County, in which it is located. The District, which is governed by an … and emergency rescue services to about 25,000 residents in the hamlets of Terryville and Port Jefferson Station. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a seven-member Board of Education, has approximately 300 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… 2017. Background The Aurora-Colden Fire District No. 6 is a district corporation of the State, distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is governed by an elected … and retain quotes and bid documentation for purchases in accordance with the purchasing policy. … AuroraColden Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208