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State Police Bulletin No. SP-212
… the 2018-2023 Agreement between the State of New York and the New York State Police Investigators Association … code of Leave of Absence/MLS, Leave of Absence/MTS and Leave of Absence/MLL), and who returns to the payroll by 10/31/2021, may receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-212-2020-state-police-expertise-payState Agencies Bulletin No. 961
… law pension reform legislation (Assembly Bill No. A40026 and Senate Bill No. S66026) that creates a new Tier 5 that, … an annual ceiling is not considered pensionable earnings and is not included in the base to calculate employee … The overtime ceiling is $15,000 in calendar year 2010 and will increase by 3% each year thereafter. Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/961-new-tier-5-benefit-structure-new-york-state-teachers-retirement-systemOpinion 93-20
… the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-20West Valley Central School District - Financial Management (2018M-7)
… reserve to pay the related debt. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Lima Public Library – Procurement (2017M-295)
… was to determine whether Library officials procured goods and services economically for the period January 1, 2016 … Board of Trustees appointed by the Town’s governing body and serves approximately 4,300 residents. Budgeted … a procurement policy to provide guidance for officials and employees for the procurement of goods and services not …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… cash balance of $16,100. The Village’s general fund and the Town of Hector were overpaid $12,231. The ambulance fund owes the Town of Covert and Town of Ulysses $28,331. Village officials did not … funds, collect any amounts owed by municipalities and disburse any amounts due to municipalities. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Foreign Fire Insurance Report Filing
… Fire companies, fire departments and benevolent associations which receive and use foreign fire insurance tax proceeds (commonly … must file an annual report of the receipts of expenditures and balances relating to such monies with our office. Annual …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingConstitutional Debt Limit
… incur. For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full valuation … types of short term borrowings are excluded from the debt limit. Exclusions from the limit for debt related to sewer …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitVillage of Tivoli – Procurement (2015M-79)
… is located in the Town of Red Hook, Dutchess County, and has a population of approximately 1,100. The Village is … not always use competitive methods for purchasing goods and consumable products. Key Recommendation Ensure that … officials use competitive methods when procuring goods and services in accordance with General Municipal Law and the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Village of Fultonville – Claims Auditing (2015M-106)
… is located in the Town of Glen, Montgomery County, and has a population of approximately 790. The Village is … for minor discrepancies, the Board conducted a complete and thorough audit of the claims that we reviewed, and the claims were adequately supported and for legitimate …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Miscellaneous Federal Operating Grants funds. Click here to download the table below as a Microsoft Excel file . … 36121 Redeposit/Recovery of Federal Fund Payments Guide to Financial Operations REV. 05/25/2012 … Federal receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsTown of Carroll - Audit Follow Up (2013M-221-F)
… elected Town Board (Board) which consists of a Supervisor and four council members. General fund appropriations for the 2013 fiscal year totaled $555,463 and were funded primarily with real property taxes and State aid. Results of Review Based on our limited …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fSchodack Valley Fire District – Cash Disbursements (2016M-98)
… were adequately supported, properly authorized and for valid District purposes for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Schodack, Rensselaer County. … implemented adequate procedures over cash disbursements and disbursements were adequately supported, properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Scio Central School District – Payroll (2017M-10)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through December … officials have not developed written procedures over the payroll function. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Whitesboro Central School District – Claims Auditing (2016M-115)
… is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County and the Town of Schuyler in Herkimer County. The District, … million. Key Finding Claims were for appropriate purposes and were adequately supported, audited and approved prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Accounts Payable Advisory No. 7
… XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to vendors. … Improper preparation of vouchers payable to Barnes and Noble may delay payment crediting. Also, consistent with …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleHamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… of 15 component school districts in Hamilton, Fulton and Montgomery Counties. BOCES, which delivers approximately 100 educational and administrative services to its 15 component school districts and their 15,600 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mState Agencies Bulletin No. 1898
… example, if an employee has $200 deposited into a loan account and the remainder going into a balance account, the same distribution will be applied. Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced the … (class C felony) and two counts of falsifying business records in the first degree (class E felony) for allegedly …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsCity of Rye – Boat Basin Fund (2013M-289)
… is located in Westchester County, covers 20 square miles and has a population of approximately 15,000. The City is governed by an elected Mayor and a six-member City Council. For the 2012 fiscal year, the … of administrative services could be improved. In 2000 and 2001, the City contracted with an outside vendor to …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289