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Town of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Hauppauge Union Free School District – Overtime (2016M-70)
… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. … Hauppauge Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… which, as a fringe benefit, should have been reported on his W-2 for income tax purposes. Key Recommendations … with our recommendations. Appendix B includes our comments on the issues that were raised in the Village’s response …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Town of Dickinson – Fiscal Oversight (2014M-337)
… cause to be audited, the financial records and reports of all Town officers and employees who receive or disburse …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Integrity
… state agencies researching the integrity of a propsective vendor …
https://www.osc.ny.gov/state-vendors/vendrep/integrityOpinion 93-22
… and/or clerical oversight of some sort." In accord with past practice, the Justice Court Fund then advised the …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 94-18
… on the issues discussed in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private … not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal … members of all the fire companies of a village, organized and maintained pursuant to law, "constitute a corporation by …
https://www.osc.ny.gov/legal-opinions/opinion-94-18VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… On-line agencies enter an Adjustment Voucher in the Accounts Payable module within SFS. SFS Navigation: … does not use 59999 . Accounting Date The accounting date field properly defaults to the current date upon entering the … in an inaccurate 1099 being issued to the vendor. Supplier ID/Vendor ID The supplier ID should match the original …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationCUNY Bulletin No. CU-691
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected … the Governor signed Legislation creating Tier 6 pension plans. This tier applies to employees joining a retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpState Agencies Bulletin No. 1506
… Purpose To provide agencies with procedures for updating employee health insurance eligibility records in the payroll system. Affected Employees All employees Effective Date(s) September 14, 2016 … and “Date Eligible for Health Insurance” fields with information provided by the Department of Civil Service. Two …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payservOpinion 90-29
… Unclaimed restitution payments (transfer to general fund not permissible) CIVIL PRACTICE LAW AND RULES, §213; CRIMINAL … For the reasons set forth below, we believe that such money may not be transferred to a county's general fund. … the district attorney is required to file the restitution order in the county clerk's office and that order has the …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … when taxes are paid from a mortgage escrow account. You have also asked whether a collecting officer is required … insurance company; federal banking corporation licensed to do business in this state; national banking association; …
https://www.osc.ny.gov/legal-opinions/opinion-88-65State Agencies Bulletin No. 1702
… Purpose To notify agencies that the pensionable overtime earnings … members eligible for overtime compensation and/or limited to the Governor’s Salary cap limit of $179,900 are affected … Fiscal Year (April 1st to March 31st) but should instead have a plan year that operates on the calendar year (January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… out corruption at all levels. I thank the State Police for their work on this case.” Fleury was in charge of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesState Agencies Bulletin No. 683
… necessitated by the processing of recent arbitration awards. Background Increment Codes for employees represented … the same Increment Codes that apply to employees who are at different steps on the salary schedule. These Increment … longevity, needed an FIS salary to update the salary each April with a Performance Advance. Under the new system, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesCity of Lockport -- Budget Review (B1-15-20)
… the accumulated deficits in the City’s general, water and sewer funds as of December 31, 2013. The Act requires the … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … of our limited review, we found the significant revenue and expenditure projections in the preliminary budget are …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20DiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 … I continue to urge local officials to exercise caution when crafting their spending plans." The tax cap, which first … of inflation or 2 percent with some exceptions, including a provision that allows municipalities to override the tax …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… Local governments and school districts are required to submit any information necessary to calculate their property tax caps to the State Comptroller for the coming fiscal or school …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … The Company is governed by an elected President, Treasurer and Secretary. Company expenses for January 1, 2012 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialState Agencies Bulletin No. 1125
… Social Security Number restrictions in the National ID field located at Workforce Administration>Personal … prevent the following from being populated in the National ID field by both the AI (Automated Interface) file and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-edits