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Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… the recording and reporting of the District’s financial activity for the period January 1, 2012 through January 31, … Berkshire Fire District Recording and Reporting Financial Activity 2014M122 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mOpinion 91-52
… to observe (see, e.g., Randolph McNutt v Eckert , 257 NY 100; Gerzof v Sweeney , 16 NY2d 206, 264 NYS2d 376). Based … Mechanical, Inc. v City of New York , Supreme Court, NY County, NY Law Journal, 3/1/88, p 7, col. 1 and A.I. Smith v Fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Opinion 95-14
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … Whether a volunteer fire department may expend foreign fire insurance tax moneys …
https://www.osc.ny.gov/legal-opinions/opinion-95-14VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… agencies pursuant to State Finance Law Section 40-a. ALRs anticipate future repayment from the recipient or … purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made … program value which is included in the KK_REV budget definition and used by OSC Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesState Agencies Bulletin No. 2029
… by DOCCS. The overtime factor used by the New York State Payroll System (PayServ) for affected M/C employees at … gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be … State Agencies Bulletin No 2029 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2029-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleState Agencies Bulletin No. 1900
… Purpose The purpose of this bulletin is to inform agencies of the content … Affected Employees All Nonresident Aliens receiving a Scholarship, employed as an Honoraria, or taking advantage … of a treaty between their country and the U.S. with wages in tax year 2020 are affected. Background According to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… The Town of Sullivan is located in Madison County and has a population of approximately 15,340. The five-member … Clerk properly performs all required duties related to her position as the Receiver of Taxes. Tax collections were … in an accurate and timely manner. Follow up with their bonding company and/or recoup the lost tax payment from the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Agencies Bulletin No. 1630
… with Developmental Disabilities (OPWDD) and The Office Of Mental Health (OMH) Affected Employees Employees in OPWDD and OMH … Assistant and Trainee OMH: Secure Care Treatment Aide 1, 2 Mental Hygiene Therapy Assistants 1 and 2 Mental Health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceUnified Court System Bulletin No. UCS-165
… for up to $10,000 of the eligible out-of-pocket expenses incurred during their service in the claims period. … are subject to tax. Reimbursement for out-of-pocket expenses will occur on a quarterly basis in separate checks … for reimbursement for actual out-of-pocket business expenses will not be subject to tax. Claims for reimbursement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-165-2011-judicial-supplemental-support-allowanceSelected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority discretionary spending was appropriate … years ended October 31, 2011. Background The Battery Park City Authority (Authority) was created in 1968 with the … balanced community of commercial, residential, retail, and park space within its designated 92-acre site." To accomplish …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingState Agencies Bulletin No. 1963
… Employees Interest arbitration ineligible employees in the Security Services Unit (SSU) – BU21 who meet the … Cleaning and Maintenance Allowance should be processed in Institution Pay Period 18L, paychecks dated 12/16/2021 or … 18L, paychecks dated 12/22/2021. The payment is made in a separate check and there will be no direct deposit for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 1942
… of this bulletin is to provide agencies with new tools for reviewing and explaining an employee’s retroactive … the retroactive pay will be paid) Agencies should note the results on this query are calculated amounts only and the results may change as the employee’s record is audited by OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a … $233,840 for providing law enforcement services to WGI in connection with events at the racetrack. In these cases, the County improperly pays these individuals as if …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120State Police Bulletin No. SP-84
… Affected Employees State Police employees represented by NYS Police Investigators Association in BU 62: … been created for mid-pay period changes where there is a pay status change: AED (Adjust Expanded Duty) Earnings Code … or the last date in which the Overtime is being adjusted. OSC will supply the agency with a listing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05Opinion 88-50
… holes, and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in … holes, and clean and refinish the interior of a water storage tank depends on whether the work is more in the … to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, which is expected to extend …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Comptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… services rendered by SDS and for failing to pay millions in personal and corporate income tax. Following a coordinated … vulnerable New Yorkers and punish those who exploit those in need and defraud the taxpayers." “We won’t allow special … their taxes—sticking law abiding New Yorkers with the bill in the process,”said Attorney General Schneiderman. “The …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementState Agencies Bulletin No. 1952
… Used in Determining the Average Work Percent Active at 100% 100% Active at less than 100% (e.g. 75%) Reduced percent (e.g. 75%) Active on VRWS at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… present to the Board financial records, detailed reports, bank statements or reconciliations of the Department’s bank accounts. Numerous vendor payments reviewed had … such as regular reviews of financial records and reports, bank statements and reconciliations. The Board should also …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialCounty of Rockland – Budget Review (B6-15-21)
… liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Local Finance Law requires all local governments that have … proposed budget has underestimated the minimum required pension expenditure by $500,000. The County’s proposed 2015 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Limitations – New Career Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. Any …
https://www.osc.ny.gov/retirement/publications/1515/limitations