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SUNY Bulletin No. SU-123
… Purpose To inform agencies of the procedures to process nonresident alien scholarships in … “unqualified”) is subject to withholding and reporting requirements. A scholarship is considered unqualified if the … is used for travel, room and board. These payments are reportable on Form 1042-S and may be subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsOpinion 93-14
… Improvement Districts (extension of service within a sewer district) IMPROVEMENT DISTRICTS -- Powers and Duties (extension of service within a county sewer district) SEWER DISTRICTS -- Construction (extension of service within county district) COUNTY LAW, §§256, 266, 268, 270, 271: It appears …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 94-20
… removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL HOME RULE LAW§10(1)(ii)(e)(2); LOCAL FINANCE LAW, §§26.10, … removal in excess of the amounts appropriated, but it may issue budget notes to finance such excess costs. In addition, a village has temporary authority to issue serial bonds to pay for "extraordinary expenses" for …
https://www.osc.ny.gov/legal-opinions/opinion-94-20State Agencies Bulletin No. 1759
… details on Paid Family Leave are available at: www.ny.gov/PaidFamilyLeave . The New York State Department of … identify employees who have received approval to use the NY Paid Family Leave benefit: LOA/PFL- Leave of Absence/Paid … units are not required to have the deduction taken for the NY Paid Family Leave program as well as: obtain a signed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1759-new-york-state-paid-family-leave-program-employees-tug-hill-commissionOpinion 92-1
… be credited to a custodial bank's federal reserve system account or to a member bank with which the custodial bank maintains an account. In the case of the other eligible obligations, an … clearing house with which the custodial bank maintains an account must make such entries on its books, in order that …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which … former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The … did not maintain accurate financial records, prepare and present accurate reports to the Board or deposit revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308State Comptroller DiNapoli Releases Municipal Audits
… (Yates County) The assessor granted 850 non-New York STAR property tax exemptions for non-municipal-owned property …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May 31, 2014. … has no formal process to compare current and projected jobs at the time of application to the reported number of jobs actually retained and created. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanClaryville Fire District – Budgeting Practices (2014M-59)
… separate from the Towns of Neversink and Denning located in Sullivan and Ulster Counties. The District is responsible … does not have a written capital plan, with an equipment replacement schedule, to help determine capital funding needs … long-term capital plan that details anticipated equipment replacement needs based on useful life. … Claryville Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Hortonville Fire District – Financial Reporting (2014M-188)
… and separate from the Town of Delaware, located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188McLean Fire Department - Financial Operations (2018M-40)
… Released: May 25, 2018 -- [read complete report - pdf] Audit Objective … forms to document and certify revenue collected and tickets or duplicate receipts to track revenue. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Brookfield Central School District – Claims Audit Process (2018M-6)
… the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Edinburg Common School District – Tax Collection (2016M-233)
… is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected three-member Board of Education and has approximately 70 students. Budgeted appropriations … of $2,390. Because the Collector did not maintain accurate and complete records, we could not determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 through December 31, 2013. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overCatskill Central School District – Financial Management (2017M-134)
… District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has approximately 1,500 students and is governed by an elected nine-member Board of Education. … fund balance totaled $5.5 million as of June 30, 2016 and was 14 percent of 2016-17 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Tapestry Charter School – Procurement (2017M-203)
… used a competitive process to procure goods and services for the period July 1, 2015 through July 26, 2017. Background … by an 11-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.6 … required quotes, but did not obtain the required quotes for six of these vendors paid $112,611 (or 41 percent) for …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Hauppauge Union Free School District – Overtime (2016M-70)
… for the 2015-16 fiscal year total approximately $105 million. Key Findings District officials are not properly … overtime costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Milford Central School District – Financial Condition (2016M-87)
… which operates one school with 417 students, is governed by an elected seven-member Board of Education. Budgeted … and anticipated operations to avoid raising more real property taxes than necessary. … Milford Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Williamson Central School District – Procurement of Professional Services (2016M-55)
… District is located in the Towns of Ontario, Marion, Sodus and Williamson in Wayne County. The District, which operates … $22 million. Key Findings The purchasing policy and regulations do not provide guidance for seeking … $5,000. Key Recommendations Revise the procurement policy and amend District regulations to provide guidance for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesManchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… The District, which operates one school with approximately 820 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professional