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Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… 1, 2012, to March 18, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists … the Districts financial operations for the period January 1 2012 to March 18 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… whereby the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of … BinghamtonJohnson City Joint Sewage Treatment Plant Sewage Operation Costs 2015M213 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… monitored the Project. The Board did not always provide clear, written expectations, such as the authority granted … and budget-versus-actual disbursements; and establishing clear communication expectations between project manager(s), …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87County of Rockland – Budget Review (B6-14-24)
… revenue shortfall related to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal … if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the … The Legislature must either renew the County mortgage recording tax, find another source of revenue or …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Saranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the … the payroll registers with payroll source documents (i.e., time records) to ensure that payments were based on the … compare payroll registers to payroll source documents when certifying payrolls to ensure that payments are based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Housing Authority Administrative Expenditures (2016-MS-2)
… to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an Executive … which allowed inappropriate expenditures to go undetected. In four of six authorities, we found either excessive … of knowledge of the travel policy by staff or expenditures in excess of those allowed by the existing travel policy; or …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Rochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the … $865 million. Key Findings The District did not have written policies or procedures for the processing or … made purchases outside the normal requisition and purchase order process, through the use of District Procurement Cards …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… of Audit The objectives of our audit were to determine if District officials adequately safeguarded PPSI on mobile … January 21, 2016. Background The Pittsford Central School District is located in the Towns of Pittsford, Brighton, … County and the Town of Victor in Ontario County. The District, which operates nine schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveNorth Colonie Central School District – Claims Processing (2013M-9)
North Colonie Central School District Claims Processing 2013M9
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Performance of Duty Disability – Special 20- and 25-Year Plans
… retirement benefit within one year of the alleged incident or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: NYSLRS, within 90 days of the incident or occurrence; or Your employer, within 30 days of …
https://www.osc.ny.gov/retirement/publications/1517/performance-duty-disabilityState Agencies Bulletin No. 1384
… addition of new queries due to the PayServ COA conversion and the impact to the current queries used for accounting … data. Affected Employees The accounting, reporting and payroll distribution data for all employees paid through … agencies will be able to compare data across PayServ and SFS, allowing for easier reconciliation of payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financialSUNY Bulletin No. SU-273
… Register. The Earnings Description SUNY Merit Award - MC and the amount paid will appear on the employee’s paycheck … To provide instructions for processing the 2018 1 MC Discretionary Lump Sum Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-273-discretionary-lump-sum-payments-state-university-new-yorkState Agencies Bulletin No. 880
… All employees who are appointed to a position with a salary above the statutory hiring rate based on Section 130.4 … of Reason Code IHR: Code Description Purpose IHR Dual Incr HR Identifies employees receiving additional compensation … two new reason codes: Code Description Purpose 130 Incr HR 130.4 Identifies employees receiving an increased minimum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codesOpinion 96-18
… discussed in the opinion. VILLAGES -- Powers and Duties (advisory referendum on becoming a city) REFERENDUM -- Advisory (village becoming a city) VILLAGE LAW, §§1-102, … act of the State Legislature, a village may not conduct an advisory referendum on the question of whether the village …
https://www.osc.ny.gov/legal-opinions/opinion-96-18IX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… to provide the state's Federal Employer Identification Number (FEIN) (also known as the Taxpayer Identification Number or TIN) when dealing with the federal government. This number is used for billing purposes, grant award … to provide the states Federal Employer Identification Number FEIN also known as the Taxpayer Identification Number …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundXII.6.J Paying a Refund – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to refund revenue … types and valid Vendor ID’s is included in Chapter X. Business Units needing a type of refund not currently … ID for before processing those refund payments in the SFS. Business Units will be assigned a different single payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundLump Sum Payments – Legacy Reporting
… 6 Buy Back Not reportable Not reportable Not reportable Settlement Agreement Copy of settlement agreement or court order required* Copy of settlement agreement or court order required* Copy of …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsMember Contributions – Legacy Reporting
… as modified by Chapter 18 of the Laws of 2012). Federal Tax Treatment of Member Contributions ERS Tiers 3 through 6 … 414(h) of the Internal Revenue Code (IRC). Federal income tax on these contributions is deferred until they are … purposes, are subject to New York State and local income tax and are credited to the member’s account, accruing …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsTuition Assistance Program – CUNY York College
… York enrolled approximately 6,770 undergraduate students. TAP is an entitlement program designed to provide funds for … students we sampled would have been ineligible for their TAP awards if their F grades had not been converted to NC … policy is consistent with the intent of the applicable TAP requirements and appropriate for State financial aid …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeDisposal of Electronic Devices
… Purpose To determine if surplus electronic devices approved for sale by New York State Division of Housing and Community Renewal (Division) are permanently cleaned of … To determine if surplus electronic devices approved for sale by New York …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devices