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Opinion 2003-2
… it is determined by a majority vote of each board to make such proposal, each such board shall, within thirty days … that the authority to establish joint fire districts does not apply to coterminous town/villages because, by …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… as it normally is, to provide goods or services (directly and/or through subcontractors); but rather, is to procure … In many cases, these contracts between the state agency and the State Contractor create an agent-like relationship … whereby the State Contractor acts as a procurement conduit and enter into contract(s) “for” the state agency. In such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Virgil, and located in Cortland …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329NY-Sun Incentive Program (Follow-Up)
… 2015-S-91 ). Background The New York State Energy Research and Development Authority (Authority) is charged with … to fight climate change, reduce harmful air pollution, and ensure a diverse and reliable low carbon energy supply. To help achieve these …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followCUNY Bulletin No. CU-427
… Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY … Code: Enter HBB. Amount: Enter the amount designated on the Buy Out Waiver Listing. Note: The maximum payment … The Earn Code HBB and the amount paid will be displayed on the payroll register. The earnings description “HB Buyout” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-427-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-419
… for any period less than 6 months must be prorated. Payroll Register and Employee’s Paycheck/Advice The Earn Code HBB and the amount paid will be displayed on the payroll register. The earnings description “HB Buyout” and … Questions about this Bulletin may be directed to your Payroll Auditor. … To explain procedures for entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-419-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-407
… for any period less than 6 months must be prorated. Payroll Register and Employee’s Paycheck/Advice The Earn Code HBB and the amount paid will be displayed on the payroll register. The earnings description “HB Buyout” and … Questions about this Bulletin may be directed to your Payroll Auditor. … This bulletin explains procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cycleHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… District is a district corporation of the State, distinct and separate from the Towns of Halfmoon and Waterford, and located in Saratoga County. The Board of Fire Commissioners consists … Ensure that the independent auditor is provided with sufficient documentation in a timely manner to complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialState Agencies Bulletin No. 1280
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2013 Legal Reference Pursuant to Internal Revenue Code Section 61, certain fringe benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013Roxbury Central School District – Financial Condition (2013M-207)
… District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed by the Board … year are approximately $10 million. Key Findings The Board and District officials believed they were effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services … through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson City entered into an …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mVillage of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mIX.12.H Key CMIA Documents – IX. Federal Grants
… expected to be made for each covered program (e.g., payroll, and non-payroll), and methodologies for both development of required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… which include, but are not limited to: Developing and implementing a complete system of internal controls … Monthly reconciliation of advance account receipts and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation of this Chapter; Advance funds should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… for the newest classes of cars. Key Findings MTA – NYC Transit and Railway officials have made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followNorth Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Central School District (District) is located in the Town of Colonie, Albany County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Wallkill Central School District – Claims Auditing (2023M-52)
… authorized, approved before payment, for valid purposes and properly reported to the Board of Education (Board). Key … authorized, approved before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million and determined: None were reviewed for sufficient budget …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Rapids Fire Company – Credit Cards (2023M-86)
… purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card … were received, and/or determine whether the purchases were for appropriate Company purposes . In addition: The President did not enforce the credit card …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Town of Wayne – Justice Court (2013M-52)
… Background The Town of Wayne is located in Steuben County and has a population of approximately 1,000. The Town is … by an elected Town Board comprising four councilpersons and the Town Supervisor. For the fiscal year ended December … 31, 2011, the Town reported net revenues from fines and surcharges of $2,510. Key Findings The Justice failed to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52