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Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsUnified Court System Bulletin No. UCS-109
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for reporting transactions in Pay … To inform agencies of OSCs automatic processing and to provide instructions for reporting transactions in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-109-2006-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-127
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Code Background Based on an agreement between the Office of the State Comptroller and the Office of Court Administration, the total amount of regular earnings … To inform agencies of OSCs automatic processing and to provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-127-2007-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-141
… and to provide instructions for reporting transactions in Pay Period 19C. Affected Employees Judges who are paid … an adjustment of regular earnings is required to be paid in the final paycheck of the calendar year. Effective Date(s) … rate) are eligible for a year-end adjustment to be paid in the final paycheck of the year, unless the total amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-141-2008-year-end-adjustment-judgesXVI.3.H Materiality – XVI. Financial Reporting
… and qualitative circumstances surrounding each particular case. Except as provided in the instructions to the Agency … and qualitative circumstances surrounding each particular case …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityOpinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Accounts Payable Advisory No. 39
… originating Business Unit. The voucher must be processed in SFS using the Unique Coding for the Purchase of Land and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsUnified Court System Bulletin No. UCS-145
… To explain procedures for processing Judicial Supplemental Support Allowance payments. Affected Employees Judges of the … for this payment. Background The Judicial Supplemental Support Fund (date of inception is November 1, 2007) provides … with up to $5,000 in payments for services and goods to support them in the performance of their judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowanceOpinion 91-35
… -- Police Chief (amount of salary increase pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: … unit is entitled to a salary increase in at least the same dollar amount as that received by the highest ranking … police department shall be increased by at least the same dollar amount of the increase received by such next …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 91-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district … Whether the fire district may give to the fire company the cash …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2004-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health … Section 1113(a)(3) of the Insurance Law relates to accident and health insurance. 1 Accordingly, a village may not establish a reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-20
… and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a … We are in receipt of your letter concerning the town's code of ethics. You state that copies of this code were sent … by the town in its efforts to implement the town's code of ethics. It appears appropriate, however, to discuss …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 97-20
… opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2004-6
… -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical … municipality, or to maintain such historic edifices for public use under such terms and conditions as may be stated …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 93-7
… $10,000, shall be awarded to the lowest responsible bidder after public advertisement for sealed bids in the manner … of specialized expertise, the use of professional judgment or discretion, or a high degree of creativity in the … Business Law, article 8), and there is some exercise of judgment and discretion in locating parties and effectuating …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Belfast Central School District – Procurement (2016M-317)
… through August 16, 2016. Background The Belfast Central School District is located in the Towns of Allen, Angelica, … in Allegany County. The District, which operates one school with approximately 340 students, is governed by an … Belfast Central School District Procurement 2016M317 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund balance. District relied on its general fund to subsidize operations of the school lunch fund. The Board … by the District during our audit period were permitted to use their own methods when developing the budget. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… – pdf] Audit Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board … Determine whether the Valley Stream Union Free School District Thirteen District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149