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Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Board approves all claims that are presented for audit, no one verifies that all checks disbursed were approved by … Treasurer does not provide check numbers to the Board and no one compares canceled check images to the Board-approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialTrash Can Free Stations Pilot Program (Follow-Up)
… of the Pilot Program was not well monitored, and no metrics were established to focus on the primary goal, … trash cans from 39 stations, with mixed results and no firm evidence that the Pilot Program was effective. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… (IT) inventory asset lists and/or had incorrect or no location noted on the inventory list. A color copier and … were declared surplus and officials believe were disposed. No periodic inventory checks were performed, and officials do …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedEast Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… duties within the cash collection process to ensure that no individual controls all phases of a transaction. … deposited in a timely manner. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… goals but did not enforce these goals if not achieved. No practices were in place to ensure penalties were assessed when warranted. No formal written policies and procedures were in place for …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationCUNY Bulletin No. CU-587
… strings for agency position pools. There should be no disruption to PayServ system availability during this … due to lapse on June 30, 2017 (refer to Payroll Bulletin No. 1573 ). Agency Actions Agencies should review the list … 30, 2017. Agencies should review Bulletin Payroll Bulletin No. 1573 for a list of chartfield strings due to lapse on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-587-new-york-state-payroll-system-payserv-cuny-fiscal-year-endState Agencies Bulletin No. 1287
… spouse in the New York State Health Insurance Plan (NYSHIP) Effective Date(s) Immediately Background Following … State employee who: covers her/his same-sex spouse under NYSHIP, resides for tax purposes in a state that neither … to the Tax and Compliance mailbox. Questions regarding NYSHIP coverage should be directed to Department of Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1287-changes-taxation-imputed-incomeOpinion 96-12
… district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the … any other State statute which authorizes a fire district to change its fiscal year (compare Village Law, §5-510). … Moreover, fire districts do not have home rule power to adopt a local law superseding section 181 (see NY Const, …
https://www.osc.ny.gov/legal-opinions/opinion-96-12VII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… of the cash deposit and a justification as to why there is no alternative. Cash deposits received by Treasury without … and can result in delayed payments. Deposit Preparation: No more than 100 checks per deposit. For a deposit associated … DTF-Treasury. Checks must be ready to be deposited, e.g., no advice attached or staples. Limit fasteners such as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsCUNY Bulletin No. CU-737
… provide agencies instructions for the use of Action Reason code ACV to identify employees who should not be included in … Status: Active Comp Rate Code: HRY , AJT , or FEE No paychecks issued after the paycheck date of 09/09/2021 No Job Data entry after the action date of 8/25/2021 All CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesSUNY Bulletin No. SU-295
… All SUNY employee records will be affected (except Agency Code 28990). Background In order to correctly calculate the … strings for agency position pools. There should be no disruption to PayServ system availability during this … due to lapse on June 30, 2020 ( Refer to Payroll Bulletin No. 1838 ). Agency Actions Agencies must review the attached …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-295-new-york-state-payroll-system-payserv-suny-fiscal-year-endCUNY Bulletin No. CU-678
… strings for agency position pools. There should be no disruption to PayServ system availability during this … due to lapse on June 30, 2020 (Refer to Payroll Bulletin No. 1838 ). Agency Actions Agencies should review the … on June 30, 2020. Agencies should review Payroll Bulletin No. 1838 for a list of chartfield strings due to lapse on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-678-new-york-state-payroll-system-payserv-cuny-fiscal-year-endCopiague Fire District – Procurement (2020M-114)
Determine whether Copiague Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copiague-district-2020-114.pdfOpinion 90-10
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … v Rostad , 45 NY2d 617, 412 NYS2d 127; 1989 Opns St Comp No. 89-22, p 48). The duty to maintain highways in a … Embler v Town of Wallkill , 132 NY 222; 1989 Opns St Comp. No. 89-21, p 45; 1985 Opns St Comp, No. 85-6, p 6; see also …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Opinion 2010-4
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … 2008 Ops St Comp No. 2008-3; 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). There are … a private ambulance company (1998 Ops St Comp No. 98-21, at 51). Chapter 378 of the Laws of 2003, however, added …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 89-18
… training) TOWN ASSESSOR -- Training (reimbursement for wages lost from regular job) TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job while attending required … a town may not reimburse an appointed or elected assessor for wages lost from his or her regular job while attending …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 2002-4
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … banks of waterway are privately-owned (1979 Opns St Comp No. 79-660, unreported). Although section 81(g) provides … the private property owner (see, e.g., 1989 Opns St Comp No. 89-50, p 112). Therefore, to ensure that the expenditure …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2004-7
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … within the villages (see, e.g., 1981 Opns St Comp No. 81-369, p 405; 1975 Opns St Comp No. 75-1159, unreported; 12 Opns St Comp, 1956, p 17; Real …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 88-62
… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 88-48
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … et seq .; GENERAL MUNICIPAL LAW, §§103, 120-w: There is no statutory or common law competitive bidding requirement … to competitive bidding, we note initially that there is no generally applicable statutory or common law competitive …
https://www.osc.ny.gov/legal-opinions/opinion-88-48