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Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… of those reports. The Treasurer performs all duties with no Board oversight. The Board does not conduct an annual … such an audit. Key Recommendations Adopt an investment policy and a purchasing policy. Ensure that formal written procedures relating to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … are safeguarded. Background The Sylvan Beach Fire District is a district corporation of the State, distinct and separate … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… the Treasurer to generate, sign and disburse checks with little to no oversight. While the Treasurer maintained a … the Board and filed the required annual financial report with the Office of State Comptroller. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… 20, 2013. Background The Stanley Fire District, located in Ontario County, is a district corporation of the State, … Board members did not complete their required training in legal, fiduciary, financial, procurement and ethical …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background … Board of Directors. The Company’s budget totaled $109,400 for the 2013 fiscal year. Key Finding The Company has … recorded and that Company moneys are safeguarded, except for controls over the use of credit cards. The Company does …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… and reported and that Company moneys are safeguarded for the period January 1, 2011, to June 11, 2013. Background … Executive Committee of 12 elected members is responsible for the Company’s overall financial management. The Company’s receipts totaled $229,038 for the 2012 fiscal year. Key Findings We found that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … January 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and separate … controls are adequate to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… not complete because the Treasurer had not reconciled the cash and bank balances. The Board does not perform, or … of the Treasurer’s records. While the Treasurer maintained cash balances showing increases and decreases for checking and saving accounts, he did not reconcile those cash balances to the monthly bank statement balances. Because …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist of a … activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… controls were adequate to ensure that financial activity is properly recorded and reported and that District moneys … Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, distinct and separate … of Fire Commissioners comprises five elected members and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsOpinion 99-11
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Destruction of (not … recognition of long-time service - framed municipal bond) PUBLIC OFFICERS AND EMPLOYEES -- Award Program (authority to … framing. December 24, 1999 Barbara A. Scheiner, Business Manager Unatego Central School … Whether it is proper for a …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 98-4
… Jackson, Director County of Rensselaer Tax Bureau 1 In support of this conclusion, we note that the delegation …
https://www.osc.ny.gov/legal-opinions/opinion-98-4SUNY System Administration Office – Selected Employee Travel Expenses
… one State University of New York System Administration Office (System Administration) employee for audit whose …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesContract Advisory No. 6
… submitted to OSC for approval (or approved by the agency if OSC approval is not required). Guidance: An agency must … with the incorrect Vendor ID. Use the attached chart: “ What To Do When An Incorrect Vendor ID Has Been Used For A Contract ” …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractOpinion 89-57
… requirements. 1971 Opns St Comp No. 71-76, unreported is superseded. This is in reply to your letter asking whether a village, without … bidding, may contract with the town in which the village is located for the town to repair and improve certain village …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 92-24
… for designation in towns) GENERAL CONSTRUCTION LAW, §60; PUBLIC OFFICERS LAW, §70-a; TOWN LAW, §64(11): A … the threshold requirements of General Construction Law, §60 and Public Officers Law, §70-a, because it is mailed as … printed and distributed at least weekly for at least one year; (3) contain news, editorials and other matters of …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 92-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (payment for partial … proceeding (see Workers' Compensation Law, §§20, 24; 12 NYCRR 300.8) and that such proceeding determined that …
https://www.osc.ny.gov/legal-opinions/opinion-92-15SUNY Bulletin No. SU-330
… inform campuses of the 2022 UUP Part-time academic faculty minimum increases and provide instructions for manually processing required increases. Affected Employees Employees in PSNU – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-330-2022-part-time-academic-faculty-minimum-increases-psnuState Agencies Bulletin No. 2045
… Allowance may be processed beginning Administration Pay Period 11L, paychecks dated 09/14/2022. Eligibility … to the Tax and Compliance Mailbox. Questions regarding retirement may be directed to the Payroll Retirement Mailbox. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2045-2022-work-related-clothing-allowance-asu-employees-title-racing