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Saratoga County – County Bridge Maintenance (S9-13-7)
… 31, 2011. Background The County covers 810 square miles and has approximately 220,000 residents. The County is … of Public Works is responsible for the maintenance and monitoring of 104 County-owned bridges. The DPW includes … The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Mandatory Contributions – Enhanced Reporting
… Contributions are mandatory for: Tier 1 and 2 members participating in a contributory plan; Certain military service credit; Tier 3 members covered under Retirement and Social Security … Tier 5 members covered under RSSL Article 22; ERS Tier 6 members covered under RSSL Article 15, as modified by …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… financial reports in accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial Reporting Standards (GASB Codification). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… as required. Although the Treasurer’s financial records and reports we reviewed were accurate and financial transactions were appropriate and properly accounted for, the Treasurer performed all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… be paid in advance. The Treasurer did not maintain custody and control of her signature stamp and check signatory policies were not followed. Key Recommendations Develop policies and procedures for banking activities and online purchases. …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Horseheads – Financial Management (2015M-211)
… The Town of Horseheads is located in Chemung County and has a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general and TOV highway funds that totaled $5.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Wappinger – Financial Condition (2013M-94)
… our audit was to evaluate the Town’s financial condition and budgeting practices for the period January 1, 2010, … The Town of Wappinger is located in Dutchess County and has a population of approximately 26,275. An elected … body responsible for overseeing the Town’s operations and finances. The 2012 Town operating budget was …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Newark Central School District – Employee Benefits (2024M-40)
… did not always accurately calculate separation payments and did not ensure an independent review of separation … performed. Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees we reviewed, 14 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40IX.2.A Acronyms – IX. Federal Grants
… Number or ALN) CFR Code of Federal Regulations CMIA Cash Management Improvement Act DUNS Data Universal Numbering … Document GAO General Accounting Office (Federal) GMS Grant Management System G5 Department of Education’s Grants Management System HHS Department of Health and Human Services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsOpinion 88-60
… ( Williams v Gallatin , 229 NY 248; Rivet v Burdick , 255 App Div 131, 6 NYS2d 79; People v Ribinovich , 171 Misc 569, 13 NYS2d 135; Gushee v City of New York , 42 App Div 37, 58 NYS 967; 11 Opns St Comp, 1955, p 159; 15 Opns … occupy that land..." (15 NY2d at p 37-8, 255 NYS2d at p 80). Accordingly, it appears that whether a particular …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-79
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (applicability of prohibition to moneys received … the particular federal law without violating the gift and loan provisions of Art. VIII, §1 of the New York … of grant funds, including the repayment of principal and interest of any loan, constitutes "program income". The …
https://www.osc.ny.gov/legal-opinions/opinion-88-79SUNY Bulletin No. SU-344
… However, the status of 21P employees will remain as Active on the Job Data page. Calendar (CAL) employees will remain on … (CAL, 21P or ANN) and are enrolled in either the New York State Employees’ Retirement System (Plan Type 7Y) or the New … gross wages, and is subject to all employment and income taxes. Questions: Questions regarding eligibility may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsSUNY Bulletin No. SU-328
… Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and non-taxable) and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsState Agencies Bulletin No. 2006
… Purpose: The purpose of this bulletin is to provide information and processing instructions regarding … (NPAY502) using the following procedures: Earnings Begin Date: Effective date started Earnings End Date: Effective … and the original Hours/Units/Amount as a positive value. Retirement Information: Monies paid using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2006-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2005
… OU2 OT for Ann 2000 2.5 RU2 OTA O2R OT Recall Ann 2000 2.5 ROR RCL RO2 Recall Standby OT Classified 2.5 R2O ROC SC5 … for overtime payments that cannot be calculated by the NYS Payroll System. Agency Actions: Beginning in Institution … elements in PayServ. The Retro Codes (RUC, RU2, ROR, R2O, and R5C) are supplemental taxable income and will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2005-pilot-program-establishing-temporary-overtime-rate-employees-certainCUNY Bulletin No. CU-709
… 2020 retroactive 2% pay rate increases. Affected Employees CUNY employees in the International Alliance of Theatrical … retroactive increases for employees in the title of CUNY Theater Technician, Theater Technician Specialist, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-709-cuny-2020-retroactive-2-pay-rate-increases-internationalSUNY Bulletin No. SU-359
… However, the status of 21P employees will remain as Active on the Job Data page. Calendar (CAL) employees will remain on … (CAL, 21P or ANN) and are enrolled in either the New York State Employees’ Retirement System (Plan Type 7Y) or the New … gross wages, and is subject to all employment and income taxes. Questions: Questions regarding eligibility may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsOpinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county … Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) … moneys of a prisoner are not held by a sheriff. Article 14 of the Correction Law allows a county prisoner …
https://www.osc.ny.gov/legal-opinions/opinion-88-14State Agencies Bulletin No. 1878
… are paid their statutory salary, prorated statutory salary or composite statutory salary, whichever is applicable, an … returned to the payroll using the Action Rehire or Return from Leave on 12/27/2019 or later Members who have RGS … Pay Period 19C. Subtract the total earnings in Step #2 from the Member’s statutory salary determined in Step #1. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislature