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Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… levy for each fiscal year. Library officials should confer with their legal counsel regarding the recovery of tax …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397State Comptroller DiNapoli Releases Municipal Audits
… town’s financial condition and was unaware of the town’s true financial position when it adopted budgets because it …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-61
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … establishing and maintaining a water supply district only on an ad valorem basis, and not on a benefit basis. Also, a …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Shareholders Cheer Lowe's New Green Energy Initiatives
… said Keith Mestrich, President and CEO of Amalgamated Bank, which has initiated similar conversations with Lowe's …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesOpinion 89-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … , 30 AD2d 758, 291 NYS2d 861, a case which appears to have pre-dated the above-cited regulation, the county had …
https://www.osc.ny.gov/legal-opinions/opinion-89-12State Agencies Bulletin No. 1945
… on Workers’ Compensation leave are affected. Background New Action/Reason for Workers’ Compensation Correct History … Workers’ Compensation Job Action Requests: Effective date(s) for all Workers’ Compensation leave or return from leave … in an hourly position to avoid incorrect payments. A Balance of Contract must be completed and sent to your OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservAccounts Payable Advisory No. 53
… resellers, applying credits and recording trade-in allowances. Reference: Guide to Financial Operations … see Chapter XI-A, Section 2 - Purchase Requisitions . In addition, OSC has provided guidance to online agencies on how to process credit adjustments for both open and closed …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersSUNY Bulletin No. SU-324
… Purpose: The purpose of this bulletin is to notify agencies of the new voluntary deduction code for short term disability, critical care, and term life insurance. Affected Employees: Employees who … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … SUNY Bulletin No SU324 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesState Agencies Bulletin No. 1977
… creating Tier 6. This tier applies to employees joining a retirement system after March 31, 2012. This legislation … are eligible. Agency Actions Agencies must update the Retirement Plans page, changing the Benefit Plan based on … row in Coverage section and enter payroll period begin date into Deduction Begin Date and Coverage Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Agencies Bulletin No. 2243.2
… checks, salary exchange checks, direct deposit returns, and retirement refunds, in addition to the status of direct … report , Payroll Check Notification, includes information for SFS Checks issued due to stopped/reissued payroll checks, … The second tab of the report , Reversal Deletes for Agency No, includes all direct deposit delete/reversal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportTown of Danby – Claims Processing and Procurement (2022M-127)
… Board (Board) sought competition when procuring goods and services and audited claims prior to payment. Key … operations is diminished. Officials did not solicit bids for five commodities totaling $197,266 or obtain the minimum required quotes for purchases totaling $80,360. The Board approved …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… used to select a firm to acquire and renovate a building on the Board’s behalf was not transparent, and we question … the New York-New Jersey metropolitan area that did not have any apparent real estate experience. We also found that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138State Comptroller DiNapoli Releases Municipal Audits
… (Steuben County) Auditors found complete and accurate accounting records were not maintained, the modified accrual … assessed on unpaid water bills. Cortlandville Fire District – Credit Cards (Cortland County) The board did not … ensure that certain credit card charges were supported, for appropriate purposes or paid timely. In addition, the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2012. … The Town of Benson is located in Hamilton County and has a population of approximately 190 people. The Town is … estimates throughout the year because the Supervisor does not maintain accounting records in a timely manner. As …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… manner. Perform a thorough audit of the Court records on an annual basis. Contact the Office of Court Administration to determine what to do about the pending tickets and whether the oldest ones are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Key Findings The Board did not adopt budgets based on historical or known trends. As of June 30 2015, the … percent of the 2015-16 budget. District officials did not have written policies and procedures governing separation … payments process and ensure that all separation payments have adequate and consistent supporting documentation with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andAgency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … Financial System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting … is required to ensure full and proper disclosure in financial statements prepared in accordance with generally …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageDiNapoli: School Bus Safety Needs Improvement
… (Orange), Horseheads Central School District (Chemung), Rome City School District (Oneida), Saratoga Springs City … Horseheads met three of the five requirements, while Rome and Saratoga Springs met none. Clarence, Cornwall, … in a timely manner. For example, auditors observed that Rome's 11 in-house drivers did not conduct the pre-trip …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementOpinion 2004-4
… Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law … §800(3): If the compensation paid to the law partner of a school board member, who is engaged by the school district as its attorney, is not mixed with …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom … Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $59.2 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017m