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Town of Danby – Town Clerk (2022M-08)
… and could not account for approximately $1,000 in cash from tax collections. Did not maintain adequate supporting … books and papers including the duplicate cash receipts and required source documents. Prepare monthly bank … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08II.4 Overview – II. New York State Financial Accounting
… statements; facilitates the comparison of information from different agencies, funds and programs; and assures the … State Finance Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP … plans. State Finance Law also requires the financial plan be presented for informational purposes on a GAAP basis. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewOperational Advisory No. 28
… be aware that some timing issues could occur as deposits from the Blackout period are being processed. In addition to … Segregation levels, other budgets must be in place where required: Agency KK KK Plan DOB KK Project/child budgets Please see the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeBorrowing Against Your Contributions – Police and Fire Plan
… If you meet eligibility requirements, you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules apply … compensation (457) or tax-sheltered annuity (403-b) plan through your current employer that causes your loan to … significant tax consequences for you. You do not make the required payments on your loan at least once every three …
https://www.osc.ny.gov/retirement/publications/1512/borrowing-against-your-contributionsBorrowing Against Your Contributions – Career Plan
… If you meet eligibility requirements, you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules apply … compensation (457) or tax-sheltered annuity (403-b) plan through your current employer that causes your loan to … significant tax consequences for you. You do not make the required payments on your loan at least once every three …
https://www.osc.ny.gov/retirement/publications/1642/borrowing-against-your-contributionsBorrowing Against Your Contributions – Regional State Park Police Plan
… If you meet eligibility requirements, you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules apply … compensation (457) or tax-sheltered annuity (403-b) plan through your current employer that causes your loan to … significant tax consequences for you. You do not make the required payments on your loan at least once every three …
https://www.osc.ny.gov/retirement/publications/1867/borrowing-against-your-contributionsOpinion 94-26
… area of villages within the town (see, e.g., 1994 Opns St Comp No. 94-10, p ___; 1989 Opns St Comp No. 89-61, p 135; 1980 Opns St Comp No. 80-334, p 98; Village of Ardsley v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 88-12
… Law, §4-412; General Municipal Law, §120-w; 1979 Opns St Comp No. 79-307, p 52; 1988 Opns St Comp No. 88-2, p __), they may enter into cooperation … are not subject to competitive bidding (1983 Opns St Comp No. 83-201, p 257; 1981 Opns St Comp No. 81-104, p 105). …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Signal Maintenance, Inspections, and Testing
… work performed). When work is completed, information from the logbook is entered, usually by a Signal Supervisor, … that reviews and approves NYCT’s System Safety Program Plan (SSPP), which outlines when MIT is required. NYCT is required to review the SSPP annually, and …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingState Agencies Bulletin No. 2295
… Deduction Code Narrative Description 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 703 CUNY After Tax 403(b) Plan SUNY employees electing the following deductions are … the criteria mentioned in ‘ Background’ section above. Calculate and assign the appropriate age 50 and over and age …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 2002-3
… of town improvement districts (see, e.g., 1992 Opns St Comp No. 92-33, p 84; 1986 Opns St Comp No. 86-53, p 84; see also Coconato v Town of Esopus , … generally prohibiting a town pursuant to that provision from superseding a State statute relating to an improvement …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Medicaid Program – Improper Medicaid Payments to a Transportation Provider
… to a transportation provider. The audit covered the period from September 26, 2012 to December 31, 2016. Background … furnished or billed, whichever is later. Providers are required to readily have records accessible for authorized officials for audit purposes. If any of the required information is incomplete, or deemed unacceptable or …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerOpinion 2001-12
… the benefits of section 18 on its employees (1981 Opns St Comp No. 81-343, p 375; see also 1982 Opns St Comp No. 82-37, … Sponsor's Memorandum in Support of S. 573 of 1984; letter from Senator Hugh T. Farley to the Honorable Gerald C. … public library boards to cover such employees (see letter from Robert Stone, Esq., Counsel to the State Education …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Opinion 2002-4
… §81(1)(g) contains authority for a town to expend monies from taxes levied for the fiscal year in which the … and banks of waterway are privately-owned (1979 Opns St Comp No. 79-660, unreported). Although section 81(g) provides … Constitution. Article VIII, §1 prohibits municipalities from giving or loaning money to or in aid of any individual …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Middle Island Fire District – Budgeting Practices (2013M-93)
… District generated operating surpluses totaling $2,520,795 from 2009 through 2012. The District did not calculate its statutory spending limits correctly for 2009 … not receive complete and accurate financial information from the Treasurer. Therefore, the Board did not always have …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Chateaugay Central School District – Leave Accruals (2016M-149)
… Recommendations Ensure that District personnel properly calculate and deduct leave time use from employee leave accrual balances and that accrued leave is both earned and carried over from one fiscal year to the next. Designate an individual who …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149State Agencies Bulletin No. 166
… Subject Upgrading from Citrix WinFrame v.1.7 to Citrix MetaFrame v.1.8 Purpose … group. Reason for the Upgrade This is one part of OSCs plan to upgrade the OSC payroll applications to a newer … software. Agency Actions for Users No agency actions are required. This upgrade does not require any workstation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/166-upgrading-citrix-winframe-v17-citrix-metaframe-v18Enroll in a Pension Plan
Enroll in a Pension Plan
https://www.osc.ny.gov/files/state-agencies/payroll/2021/pdf/Enroll-in-a-Pension-Plan.pdfState Agencies Bulletin No. 1032
… minimum amount of Pre-Shift Briefing shall be increased from $1,248 to $2,080 annually for all members of Bargaining … Automatic Retroactive Processing OSC will automatically calculate retroactive payments for affected employees … Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, Additional Pay Amount, and Work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesA Grade of Incomplete: Persistent Non-Filers of Legally Required Local Government Reports
A relatively small number of local governments are severely delinquent—failing to file for three or more years.
https://www.osc.ny.gov/files/local-government/publications/pdf/2020-persistent-non-filers-snapshot.pdf