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Village of Brookville – Board Oversight (2015M-45)
… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45York Central School District – Network Access Controls (2022M-93)
… paid $360,896 for information technology (IT) services in 2020-21 without documenting the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were … access policy. Disable unneeded network user accounts in a timely manner, and regularly review user accounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Franklin – Financial Condition (2018M-8)
… The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is … provide the Board with accurate balance sheet reports and complete a timely AUD each year, file it with OSC and provide a copy to the Clerk and Board members. The Board …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Village of Elmira Heights – Claims Auditing (2024M-44)
… – pdf] Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly … corrective action. … Determine whether the Village of Elmira Heights Village Board of Trustees Board properly …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… Objective To ascertain the total expenses that the Workers’ … incurred in administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years ended March …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedTown of Warsaw – Tax Collection Remittance (P1-24-22)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Clerk did not … $1.3 million to the Supervisor at least weekly and as required by Town Law. The Clerk made one payment …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Opinion 91-33
… pursuant to Criminal Procedure Law ("CPL"), §520.15 and money paid in to court pursuant to Civil Practice Law and … internal accounts for each depositor of cash bail and money paid into court, may the county treasurer establish a … to the accounts of each depositor of cash bail and money paid into court when it is earned or when it is paid …
https://www.osc.ny.gov/legal-opinions/opinion-91-33SUNY Bulletin No. SU-112
… will remain on the payroll in their regular positions and will continue to be paid. Summer Session Payment … Session on the Time Entry page: Enter the earnings begin and end dates. Enter the total amount of the Summer Session … Exception : For a CAL employee who works Summer Session and is terminated as a CAL prior to 9/01/05 and paid a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-112-procedures-processing-suny-2005-summer-session-paymentsState Agencies Bulletin No. 1205
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for … must be returned to the employee for completion of a new card. The amount of deduction requested on the … the transaction. The Goal Amount field should not be used when entering SEFA transactions (see Exception below). If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1205-2013-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 1281
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for … must be returned to the employee for completion of a new card. The amount of deduction requested on the … the transaction. The Goal Amount field should not be used when entering SEFA transactions (see Exception below). If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1281-2014-sefa-state-employees-federated-appeal-campaignUnified Court System Bulletin No. UCS-305
… equal to or greater than the maximum of their grade as of April 1, 2022; served the equivalent of 120 workdays in each … Lump Sum Payment will be paid in the following check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date … Absence due to a Workers’ Compensation Leave or an Unpaid Military Stipend Leave on 04/01/2022; and Has a Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentUnified Court System Bulletin No. UCS-297
… equal to or greater than the maximum of their grade as of April 1, 2021; served the equivalent of 120 workdays in each … Lump Sum Payment will be paid in the following check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date … Absence due to a Workers’ Compensation Leave or an Unpaid Military Stipend Leave on 04/01/2021; and Has a Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentBainbridge Fire District - Board Oversight (2018M-252)
… Board reviewed the Treasurer’s reports on a monthly basis and reviewed all claims before payment. Although the Treasurer’s financial records and reports accurately and properly accounted for all financial activities, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Hampton Bays Union Free School District - Claims Processing (2018M-68)
… purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after … ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. Develop … procedures and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Town of Sheldon – Financial Management (2017M-261)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed and … The Town of Sheldon is located in Wyoming County and has a population of approximately 2,410. General and highway fund … policy. The Board and Town officials did not prepare a multiyear financial plan. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Omnibus Technical Procurement Amendments
… technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and … for goods, services and technology; clarifying the use of contracts let by another governmental agency; and clarifying the valuation of non-cash contracts by the state comptroller. Memo Bill …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsVillage of Sharon Springs – Water Accountability (2014M-148)
… Village of Sharon Springs is located in Schoharie County and has a population of approximately 560. The Village is … operations. Key Recommendation Develop written policies and procedures for determining water accountability, … reconciling of the water produced to the amount billed and investigating and correcting the reasons for …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148DiNapoli Statement on Charges Against Former Delhi Village Clerk
… joint investigation conducted by the Comptroller’s office and the New York State Police Bureau of Criminal … village clerk Michele Barnes betrayed her colleagues and the public by allegedly writing $4,788 in village checks … faces grand larceny charges. Thanks to my investigators and auditors and their work with the New York State Police, …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… Management Unit (VMU) will add any foreign individual or entity not already registered as a New York State Vendor to … following steps for the VMU to add a foreign individual or entity to the Statewide Vendor File: Determine if the … charter, federal tax documentation, etc.) Business Name/Disregarded Entity Name Doing Business As (DBA) Name …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationOpinion 96-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of the parties to the collective bargaining agreement. You ask whether a "signing incentive" paid to each lieutenant … police officer (emphasis added). The term "base salary" is not defined in section 207-m. However, there are a number of …
https://www.osc.ny.gov/legal-opinions/opinion-96-9