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Bronxville Union Free School District - Procurement (2018M-46)
… professional services. Enter into written agreements or pass resolutions for all current and future professional …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Jefferson Community College – Procurement (2017M-156)
… $28.7 million. Key Finding The College’s purchasing policy does not address insurance coverage and competitive methods to procure it. Key … policy to include a method to seek competition for insurance coverage. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156State Agencies Bulletin No. 1493
… Purpose To notify agencies that newly established FICA tax deficiency … NYS (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected … as FICA Exempt earnings which have since been determined to be FICA taxable. Rarely, an employee may have simultaneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyOpinion 99-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Defense and Indemnification (indemnification of custodial bank) MUNICIPAL CORPORATIONS -- Powers and … Concerning the propriety of an indemnification provision in a proposed custodial …
https://www.osc.ny.gov/legal-opinions/opinion-99-16CUNY Bulletin No. CU-547
… 582 CUNY (SS/Medicare Deficiency), will have a deduction rate of ten percent of gross pay applied. Existing FICA tax … an effective date prior to 9/1/16 and will remain at their current rate. Affected Employees Employees who originally had … (corrections) can be made, without interest, pursuant to Treasury Regulations. Treasury Regulation §31.6205-1 (b) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareOpinion 88-5
… opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees reduction of benefits) PUBLIC … may provide health insurance coverage at town expense to retired officers or employees, or a group of retired officers or employees, including retired elected …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 2006-1
… CLAIMS -- Payments (of compensation prior to completion of payroll period) LOCAL LAWS -- Pre-emption (matters contained … -- Compensation (payment of prior to completion of payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for compensation of town officers and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 89-53
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients … enactment of chapter 293 of the Laws of 1988, two court cases addressed the question of how foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 89-12
… to the detriment of the city. . . . Indeed, it would be very difficult to ascertain in any given case whether certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 2005-7
… in the opinion. WATER DISTRICTS -- Water Supply (service to users located outside a water district) WATER RENTS -- … WATER SUPPLY AND DISTRIBUTION -- Water Supply (service to users located outside a water district) GENERAL MUNICIPAL … district. (2) A town water district may provide service to users located outside the district pursuant to Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… ECA funds. When complete records are not maintained, it increases the risk of errors and/or theft without detection . …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsGreater Amsterdam School District – Financial Condition (2016M-110)
… the District’s financial condition for the period July 1, 2012 through December 31, 2015. Background The Greater …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Randolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $7.2 … rates, with which it rebills districts and agencies for services, from the State Education Department (SED) an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mWestern New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the … Western New York Maritime Charter School Financial Operations 2015M124 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Dansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … The District did not adopt policies and procedures to provide guidance to employees and District officials when processing, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Alden Central School District – Financial Management (2016M-372)
… of fund balance in the annual budget. Review all reserves at least annually to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Hannibal Central School District – Financial Condition (2017M-23)
Hannibal Central School District Financial Condition 2017M23
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23North Collins Central School District – Financial Management (2016M-189)
… July 1, 2012 through February 9, 2016. Background The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in … North Collins Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Amherst Central School District –Financial Condition (2016M-167)
… 2012 through May 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and … Amherst Central School District Financial Condition 2016M167 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167