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Contracts for Personal and Miscellaneous Services (Follow-Up)
… included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2008-S-158 ). … have a requirement to periodically assess whether existing personal and miscellaneous service contracts were still … necessary goods or services. We estimated that by reducing personal and miscellaneous service contract costs by 10 …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followPutnam County Industrial Development Agency – Management Practices (2013M-257)
… despite a lack of information such as the additional police or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct … to its approval taking into consideration factors such as jobs created or retained, sales tax exemptions and capital …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to … as contracted by the District. The Department is operated in accordance with its by-laws, and is governed by a … all the Department’s cash receipts and disbursements in the online computerized financial software and preparing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overTown of Prattsville – Justice Court (2012M-243)
… 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures to ensure an …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… were made. Statement No. 33 states that to accrue revenue from an expenditure-driven/reimbursement type grant, the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsOther Bulletin No. 54.1
… the increment code must be evaluated and if an update is required, the new increment code must continue to reflect … Advance which results in Job Rate: Lateral Position Change from a Non- SCF CSEA Position Where the Employee’s Salary was … April 2020 SCF CSEA LLS payment, in order for Overtime to calculate correctly, agencies must submit overtime payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-541-april-2020-state-university-construction-fund-scf-civilOpinion 98-16
… -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess moneys in … must hold moneys paid into a tax certiorari reserve fund before the moneys may be returned to the school …
https://www.osc.ny.gov/legal-opinions/opinion-98-16State Agencies Bulletin No. 2113
… Employees Employees of the Department of Transportation and the Office of Parks, Recreation and Historic Preservation in the following bargaining units … in the 2021-2026 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and a side …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2113-2023-special-assignment-duty-pay-calendar-year-2022Claim Submitted—What’s Next?
… your claim. If the email: Includes an attached claim form, complete the form and provide any documents listed. See Required … updates via text message. Request for New Email/Claim Form You can request a new email/claim form online through …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextOpinion 97-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether sec 263 of the Education Law relieves libraries from requiring pub … treasurers to annually report fin transactions with the NYS Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 91-38
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Unified Court System Bulletin No. UCS-191
… Processing OSC will automatically calculate retroactive adjustments for regular pay and certain miscellaneous … resulting from the salary restorations. Retroactive Adjustments for Time Entry Earnings Time Entry earnings codes … Department of Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 456 . Checks issued to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-191-unified-court-system-ucs-salary-restorations-unrepresentedState Agencies Bulletin No. 2340
… 2023-2026 Agreement between the State of New York and the NYS Law Enforcement Officers’ Union, District Council 82 (Council 82) for interest arbitration … Criteria: Refer to the table below for eligible employees: NYS Bargaining Unit: 61 91 Comp Rate Code: ANN HRY ANN HRY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2340-security-supervisors-unit-april-2025-3-salary-increaseCost-Saving Ideas: Justice Court Consolidation Process
… Approved Implement Plan to Establish Single Town Court -OR- Town Board Adopts Resolution: File Resolution/Petition … Disapproved Current Justice Court Structure Continues -OR- Town Board Adopts Resolution: File Resolution/Petition … Disapproved Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processAccounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to … number, specific goods or services ordered, price and delivery date, thereby supporting agency and vendor … to what is being purchased. Additionally, the Scheduled Delivery Due Date is an automatically populated field on the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersTown of Fort Edward – Payroll and Leave Accruals (2022M-119)
… Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key … payments were not always accurate and supported, and leave accrual benefits were not clearly authorized. The … paid $6,015 in overtime and call-in hours. Timekeeping and leave accrual records were not always clear and accurate, and …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Brighton Central School District – IT Asset Management (S9-22-6)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … brighton school audit statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Village of Hobart - Board Oversight (2018M-88)
… compensating controls. It also did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. … that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received a direct or indirect monetary …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Somers Central School District – Fixed Assets (2016M-74)
… and information technology equipment for the period July 1, 2014 through December 1, 2015. Background The Somers Central School District is … or approval. Not all assets were tagged or had asset tag numbers that agreed with the asset records. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74