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Forms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services [pdf] Audit Committee Charter Template … - Form AC971 [pdf] For use by counties, towns, villages and cities having a population of less than 125,000 … Forms and Templates …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… or procedures to determine if the acquisition of new or replacement vehicles is cost effective. The Town does not maintain - in any … the cost/benefit of vehicle and equipment acquisition and replacement, formal establishment of preventative maintenance …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… at the facilities’ operations between July 1, 2011 and Nov. 21, 2013. DOH requires the Centers to follow the same …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersCost-of-Living Adjustment – State University Police Plan
… State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by …
https://www.osc.ny.gov/retirement/publications/1823/cost-living-adjustmentSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… example, the Board did not review the Treasurer’s monthly bank reconciliations and no one compared the financial activity recorded to the bank statements and/or cancelled check images on a monthly … did not contain activity in the equipment purchase savings account or budget-versus-actual activity. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether … distinct and separate from the Town of Afton, and located in Chenango County. The Board of Fire Commissioners consists … five elected members and is responsible for the District’s overall financial management. The District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Norfolk Fire District – Board Oversight (2022M-109)
… report - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire Commissioners … Determine whether the Norfolk Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Cincinnatus Central School District – Procurement (2021M-111)
… in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Access to Preschool Special Education Services (2023-S-1)
To determine if the State Education Department (SED) is effectively overseeing preschool special education in compliance with all applicable laws and regulations to promote timely access to services for children across New York State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s1.pdfAssessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesChurchill School and Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) were … ended June 30, 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the Churchill Center (Center), and a Development Office. Churchill provides …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualSubmitting Final Payment and Service Information – When Employees Retire
… for a service retirement benefit on or after January 21, 2026, you must submit final payment and service information … Accrued Payments and Leave Credits page provides an online form which allows you to electronically submit final payment … the Salary Explanation page also provides an online form which allows you to electronically submit additional …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationUnified Court System Bulletin No. UCS-169
… Company. Affected Employees Unified Court System employees in Bargaining Unit F8 who are members of the Suffolk County … for enrollments, cancellations and/or changes on a bi-weekly file. Agency update access is not available for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-169-new-deduction-code-542-amalgamated-lifeOpinion 90-40
… as trustee) VILLAGE LAW, §4-400(1)(a): A village trustee who is also deputy mayor does not vote both in his or her … 280 of the Laws of 1947. In view of that amendment there can now be no doubt that the mayor has but one vote. He need … capacity as trustee and in his capacity as acting mayor. We note that the title to the position of "acting village …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… are properly permitted and adhering to public health standards as established by State regulations. Our audit … submitted by the SSDs to better monitor habitability standards of hotels and motels used for homeless housing. To … indirectly affect long-standing problems, such exposed electrical wiring and mold. In addition, several of OTDA’s …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyState Agencies Bulletin No. 1566
… maximum salary limit for members of TIAA (Plan Type 7Z) in Tier 6. Background In accordance with Section 415 of the Internal Revenue code, … Affected Employees Employees who are members of TIAA in Tier 6 Effective Date Institution and Administration … 2017 maximum salary limit for members of TIAA Plan Type 7Z in Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1566-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirementCUNY Bulletin No. CU-582
… agencies of OSC’s automatic processing of the minimum wage increase for hourly Student Aide employees and provide … Gloriana B Waters VC OHRM authorizing implementation of an increase to minimum wage in December 31st for years 2016, … U1 Student Aide title. Effective Date(s) The minimum wage increase for hourly Student Aide employees will be processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-582-2017-minimum-wage-increase-cuny-student-aideCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… reported by Cantalician Center for Learning (Cantalician) on its Consolidated Fiscal Reports (CFRs) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … audit covered the costs submitted by Cantalician to SED on its 2016 and 2017 CFRs for the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualOpinion 88-13
… coverage to the village. The village's current insurance policy was issued prior to the election of the mayor, and … of interest under General Municipal Law, §801 if the policy should be renewed by the village. Article 18 of the … and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or economic …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier … our recommendations and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117