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Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. … State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster … fire district in Delaware County. Budgeted appropriations for 2014 total approximately $325,000. Key Findings Policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mScarsdale Union Free School District – Information Technology (2016M-252)
… officials so they could take corrective action. Key Recommendation Strengthen IT controls as identified in the confidential letter shared with District officials. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Gold Coast Public Library District – Claims Audit (2014M-237)
… The Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by special act of …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… our audit was to review the District’s budgeting practices for the period July 1, 2012 through February 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and … students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of approximately $35.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Town of Esperance – Fund Balance (2016M-405)
… our audit was to evaluate the Town’s financial management for the period January 1, 2015 through September 26, 2016. … the Village of Esperance within its boundaries, is located in Schoharie County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $567,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Bemus Point Central School District – Reserve Funds (2014M-281)
… District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Accounts Payable Advisory No. 67
… ). State Finance Law Article 11-A ( https://www.nysenate.gov/legislation/laws/STF/A11-A ) … suspended the provisions of State Finance Law Article 11-A, Interest Payments on Certain Amounts Owed by the State, … the MIR Date . This guidance is in place through June 24, 2021 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestState Police Bulletin No. SP-171
… calculation of any overtime earned after the date of the appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-171-2016-state-police-hazardous-duty-payOpinion 97-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for construction of private road) STREETS AND … a private road leading from a village street into property of a notforprofit corporation …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Payroll Improvement Project Bulletin No. PIP-009
… to notify agencies of the approach to Agency Testing and Training; the Agency Testing Schedule ; the information that … Agency participation is required during Agency Testing and Training, which will take place from December 7 – 18, 2020. … testers. There are 29 ATCs who each represent an agency or group of agencies. The items that OSC identified as required …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingReporting Through Retirement Online – Legacy Reporting
… Retirement Online allows you to securely report service and salary information and contribution, loan … password reset or have technical questions about using the system, you can call the Retirement Online Help Desk at … have questions about reporting — such as what earnings to report or how to calculate days worked — email the Employer …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineOpinion 2007-8
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining an annual audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties (audit of fire … Whether a town board may require a volunteer fire company that provides protection to the district under a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 88-71
… the property owner relative to the accuracy of his water bill. This is in reply to your letter concerning the waiver … for the imposition of a penalty of 10% on any water bill not paid within thirty days after the due date. We … ( Radinsky v City of New York , 133 NYS2d 540; O'Brien v Mayor Etc., of the City of New York 25 Misc 219, 55 NYS 50, …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Financial Data: What is the general schedule/cycle of data availability?
… Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityAccounts Payable Advisory No. 50
… the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is due. Every agency should … in place to ensure accounts payable staff take the maximum discount rate offered by a vendor whenever a discount is …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsDalton-Nunda Central School District – Separation Payments (2015M-142)
… examine the District’s calculation of separation payments for the period July 1, 2012 through May 28, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $19.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… collection and enforcement of water and sewer charges for the period January 1, 2015 through October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of approximately … policies and procedures to provide adequate guidance for water and sewer billing and collection. Ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Fabius-Pompey Central School District – Information Technology (2016M-237)
… assess the District’s management of network user accounts and security settings for the period July 1, 2014 through … The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and Pompey, in Onondaga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… of our audit was to examine the claims auditing process for the period July 1, 2015 through February 28, 2017. … The Bridgehampton Union Free School District is located in the Town of Southampton in Suffolk County. The District, … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $13.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Cortland Housing Authority – Financial Condition (2015M-205)
… audit was to assess the Authority’s financial condition for the period April 1, 2014 through March 31, 2015. Background The Cortland Housing Authority is located in the City of Cortland in Cortland County and was established to provide low-rent housing for qualified individuals. The Authority is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205