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Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … fire protection and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110June 2002: Advance Refunding Bonds
… To: School District and BOCES Business Officials Purpose of Bulletin This bulletin explains the reporting requirements … assumes that districts borrow money for the maximum period of probable usefulness allowed by Local Finance Law section … "advance refunding"? In a current refunding, the proceeds of the refunding bonds are used currently (immediately) to …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsOpinion 96-17
… conference); (reimbursement of volunteer firefighters for tuition expenses incurred in completing certain college … based on a review of the program, determines that it is significantly devoted to the technical training of the … firefighters for the expenses of such a course. In 26 Opns St Comp, 1970, p 128, we expressed the opinion that a …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Hudson City School District – Audit Follow-Up (2010M-142-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of July 31, 2013, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fUnified Court System Bulletin No. UCS-163
… Purpose To explain OSC’s automatic processing of Uniform Allowance and Uniform Blazer Allowance Payments … to eligible employees are authorized under Chapter 276 of the Laws of 2008 that implemented agreements between the State of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andCity of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1132 …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 3,832,062 3,832,062 Other purposes "Designation" of unreserved fund balances may be displayed or disclosed in … reported for governmental activities in the statement of net assets are different because: Capital assets used in … service funds are used by management to charge the costs of certain activities, such as insurance and …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Travel Advisory No. 11
… (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name … “Due State” amounts should be paid back within 30 days of the expense report date in which the Due State was created …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsOverview – Special 20- and 25-Year Plans
… Your pension is based on your years of credited service and your final average earnings (FAE). Your FAE is the average of your highest three consecutive years of earnings.* Usually these are the years right before retirement, but they can be anytime in …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewBatavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… whether the Town procured goods and services in accordance with statutory requirements for the period January 1, 2016 through May 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Unified Court System Bulletin No. UCS-128
… to eligible employees are authorized under Chapter 203 of the Laws of 2004 that implement agreements between the State of New York and various negotiating units in the Unified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-128-december-2007-ucs-uniform-allowance-and-uniform-blazerUnified Court System Bulletin No. UCS-106
… to eligible employees are authorized under Chapter 203 of the Laws of 2004 that implement agreements between the State of New York and various negotiating units in the Unified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-106-december-2006-ucs-uniform-allowance-and-uniform-blazerAlbion Central School District – Budgeting (2016M-80)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting … The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, Kendall, Murray and Ridgeway in Orleans County and the Town of Elba in Genesee County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Unified Court System Bulletin No. UCS-119
… to eligible employees are authorized under Chapter 203 of the Laws of 2004 that implements agreements between the State of New York and various negotiating units in the Unified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-119-june-2007-ucs-uniform-allowance-and-uniform-blazer-allowanceUnified Court System Bulletin No. UCS-135
… to eligible employees are authorized under Chapter 203 of the Laws of 2004 that implements agreements between the State of New York and various negotiating units in the Unified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-135-june-2008-ucs-uniform-allowance-and-uniform-blazer-allowanceRockland County – Budget Review (B6-13-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The County of Rockland is authorized to issue debt totaling $96,000,000 …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… municipalities: Herkimer and Madison counties, the cities of Auburn, Elmira, Troy and Watertown; the towns of Hamburg, Irondequoit and Newburgh; as well as the village of Johnson City. “When seized property is missing, it can …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyOverview – Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1515/overview