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Village of Albion – Water and Sewer Rents (2013M-108)
… of our audit was to examine internal controls over the billing and collection of water and sewer rents for the … did not establish adequate internal controls over the billing, collection and accounting for water and sewer rents. … Board did not properly segregate the duties of the water clerk. As a result, the water clerk billed, collected, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Opinion 98 - 19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL LAW, §109-b: An installment purchase contract of a fire district is subject to a mandatory referendum. You … Whether an installment purchase contract of a fire district is subject to mandatory referendum …
https://www.osc.ny.gov/legal-opinions/opinion-98-19State Police Disability (Section 363-b) – State Police Plan
… 20 years or more of service and are eligible for service retirement, your disability benefit will equal your service … you were last paid, whichever is later. Filing You or the Superintendent of State Police (or the Superintendent’s designee) can file a disability retirement application, or …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bAccidental Disability – Career Plan
… Eligibility Regardless of the amount of service credit you may have, if you become … incapacitated (physically or mentally) and unable to perform your job as the natural and proximate result of an … or hepatitis after contact with members of the public. Notice of Accident To be eligible for this benefit, you must …
https://www.osc.ny.gov/retirement/publications/1642/accidental-disabilityAccidental Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility Regardless of the amount of service credit you may have, if you become … incapacitated (physically or mentally) and unable to perform your job as the natural and proximate result of an … or hepatitis after contact with members of the public. Notice of Accident To be eligible for this benefit, you must …
https://www.osc.ny.gov/retirement/publications/1511/accidental-disabilityAccidental Disability – Regional State Park Police Plan
… This benefit is only available to members who joined the Police and Fire Retirement System before September 1, 1997. Eligibility Regardless of the amount of service credit you may have, if you become … or hepatitis after contact with members of the public. Notice of Accident To be eligible for this benefit, you must …
https://www.osc.ny.gov/retirement/publications/1867/accidental-disabilityState Agencies Bulletin No. 1199
… Purpose To provide agencies with instructions for processing taxable educational … Reference Per IRS Publication 15-B Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … either Exceeds $5,250 or Exceeds $5,250 when combined with any additional educational assistance benefits paid to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1199-educational-assistance-benefitsSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… project applications in a consistent manner; ensure the approval process for each project is adequately documented, and any analysis in arriving at an approval decision is based on verified information. Review … update the UTEP to include specific criteria for project approval and recapture of benefits. Include detailed …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectNiagara Charter School – Student Enrollment and Billing (2013M-294)
… of our audit was to examine the student enrollment and billing processes for the period July 1, 2012 through … the full-time equivalents (FTEs), which resulted in over-billing school districts by more than $10,200. We also … Niagara Charter School Student Enrollment and Billing 2013M294 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294DiNapoli: Public Drinking Water Needs More Protection
… New York's public water supplies need stronger protections to ensure clean drinking water and prevent contamination that could result in health problems, according to a report released today by State Comptroller Thomas P. … vulnerabilities. With the President proposing funding cuts to programs that help keep drinking water safe, the state and …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… 2011 through March 31, 2013. Background The Quogue Union Free School District is located in the Town of Southampton, … Quogue Union Free School District Financial Condition and Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… the debt service fund, $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive reserves. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s Departments’ internal … of financial transactions and to provide for an adequate audit trail reports. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andCUNY Bulletin No. CU-724
… bulletin is to provide information on the processing of payroll deductions for the 2022 CUNY Charitable Campaign, … Employees All CUNY employees are affected. Effective Dates Payroll deductions for the 2022 CUNY Charitable Campaign will … one CUNY agency to another CUNY agency within the same payroll record. Questions Questions regarding the online …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignCUNY Bulletin No. CU-697
… bulletin is to provide information on the processing of payroll deductions for the 2021 CUNY Charitable Campaign, … Employees All CUNY employees are affected. Effective Dates Payroll deductions for the 2021 CUNY Charitable Campaign will … one CUNY agency to another CUNY agency within the same payroll record. Questions Questions regarding the online …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignVillage of Mount Morris – Justice Court (2013M-152)
… reports of all adjudicated cases, or properly report ticket dispositions to the Department of Motor Vehicles. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Village of Maybrook – Water Operations (2013M-121)
… or implement compensating controls. Implement water billing procedures to ensure that water user charges are … and recorded in a timely manner. Investigate the water billing errors and adjust customer accounts for any amounts over- or under-billed. Implement billing adjustment procedures that at a minimum require a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Opinion 90-58
… to sell individual insurance policies to village employees and service these policies. General Municipal Law, Article 18 … seq .) governs conflicts of interest of municipal officers and employees (see General Municipal Law, §800[4], [5]). … who has any such duties (General Municipal Law, §801), and none of the exceptions contained in article 18 are …
https://www.osc.ny.gov/legal-opinions/opinion-90-58State Agencies Bulletin No. 1939
… of service credit in either BU01 or BU21. Note: There is no 2021 increase in the Hazardous Duty Pay payment amount for … State Agencies Bulletin No 1939 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor adequately fulfilled his fiscal responsibilities for the period January 1, 2016 through July 31, 2017. Background …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192