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Village of Liberty – Budget Review (B4-14-9)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
Village of Round Lake Budgeting Practices and Financial Condition 2015M26
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Public Officers – Membership and Enrollment
… eligible for membership in NYSLRS. This applies regardless of whether individuals are elected or appointed as public … You must give them the opportunity to join NYSLRS. A public officer is a person either elected or appointed to a … duties. Public officers are authorized to act in their capacity as an officer for their established term. Any public …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersHiring Public Retirees – When Employees Retire
… retired employees who return to work regardless of their income. Additional information is available on our … benefit to a beneficiary, and the retiree dies during the deferral year, the benefit will still be paid. The retiree … defers membership, you will need to enroll them when the deferral year has ended. We will mail the retiree a …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesOperational Advisory No. 22
EE1 Procure to Pay Changes Summary
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryState Agencies Bulletin No. 1003
… procedures and provide a revised Payroll Certification Form. AC 3202 Affected Employees All State Agencies … Agency Representative. A completed Payroll Certification Form affirms that an Agency Representative has reviewed and … OSC on an AC 2822 which will be kept on file at OSC. This form must include the name, title and signature of each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsOpinion 2000-5
… -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway fund to) -- Highway Fund (transfer of moneys from to a snow and ice removal and road … same tax bases. There is no general authority, however, to transfer moneys from section 141 accounts into any other fund …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Henry Johnson Charter School – Financial Operations (2014M-214)
… Key Findings The compact contract does not describe in detail the services that the Foundation will provide. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Sullivan County – County Jail Operations (2013M-33)
… of 52, 82, and 36 cells. The NYS Commission of Correction (COC) officials told us, and informed County officials, that … the projected savings. The current jail does not meet COC standards and may be forcibly closed. Although County … if the County had to board-out all of its inmates because COC forced the County to close its jail. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Dutchess County – County Bridge Maintenance (S9-13-5)
… Although the County has not developed a written plan for bridge maintenance and repair, it has taken action in recent years to improve and maintain bridge ratings. We tested the flags issued during the last … structural failure was a potential outcome before the next bridge inspection. The County’s response to these four flags …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of 2008 to a … and reports of all Town officers and employees who receive or disburse money. Maintain inventory records that identify …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryBest Practices – Information Technology Contingency Planning
… disruption. Assemble a Team – Assemble a team responsible for drafting an IT contingency plan for management’s review and approval. The team should include … value is significantly diminished. Train Personnel and Test the Plan – Personnel expected to execute the plan must …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesState Agencies Bulletin No. 1875
State Agencies Bulletin No 1875
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1875-2020-uniform-maintenance-allowance-employees-division-military-andVillage of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period June 1, 2013 through March 12, 2015. Background …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Opinion 2003-4
… to adopt resolutions establishing the office of director of purchasing, and to appoint a person to serve as director of purchasing for a term, not to exceed five years, … to be fixed by the board. Section 177-c provides that the director of purchasing "shall make all purchases and all …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 2002-14
… benefit a private party. December 9, 2002 David S. Merzig, Esq., Village Attorney Village of Margaretville 1 For …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14State Agencies Bulletin No. 1935
… of this bulletin is to provide agencies instructions for submitting the Retroactive January 1, 2021 Salary Increases for Executive Law Section 169 Commissioners and other … and the appropriate salary. Agencies must also review all subsequent rows to determine if additional updates are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… January 1, 2012 through September 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer … The Company is affiliated with the Fire Fighters of West Glens Falls Association (Association), which is a … West Glens Falls Fire Company No 1 Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationTown of Seneca Falls – Justice Court (2013M-89)
… of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012 … Town Supervisor and four Board members. During 2012, the Court collected $324,790 in fines and surcharges. Key … the majority of our audit period; during this time, the Court operated with three temporarily assigned Justices. We …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89