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VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… State is expected. See Chapter XI, Section 2.B - Contract Prefixes . Agencies must then file a copy of the approved …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No. 1935
… of 2018 simplified the Executive Law 169 structure to only have four categories of Commissioners and authorized the … will be reporting retro payments made to individuals who have filed for Social Security benefits to the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersOpinion 88-57
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of the Town Law provides that the town board shall have the power, with respect to a water district, to … preferential treatment to the senior citizens, whether any particular proposed rent schedule meets constitutional …
https://www.osc.ny.gov/legal-opinions/opinion-88-57XIII.8 Overview – XIII. Employee Expense Reimbursement
… to travel reimbursements, employees can be reimbursed for other expenses according to collective bargaining … The following contains examples of some of the expenses for which employees may be reimbursed. Professional Dues and Publication To be eligible for payment, the membership must be directly related to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… not maintained and the Village’s and bank’s cash records have not been reconciled since December 2022. The Board’s … agreed with our recommendations and indicated they have taken or will take corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12State Agencies Bulletin No. 916
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/916-september-2009-performance-advances-graded-and-ns-equated-gradeOpinion 2008-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … under fire protection contract); (restrictions on use of money payable under fire protection contract); (submission …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Motor Vehicle Theft and Insurance Fraud Prevention Program
… Requesting appointment of Board members to meet the Law’s number and composition requirements; Convening at least the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programOpinion 89-20
… of ethics, but has not established specific procedures for submitting questions to this board. On behalf of the fire … school district to adopt a code of ethics setting forth for the guidance of its officers and employees the standards … are authorized, but not required, to adopt codes of ethics for the guidance of fire district officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-89-20County of Rockland – Budget Review (B6-14-24)
… expenditure projections in the County’s preliminary budget for the 2015 fiscal year are reasonable. Background The … completed a review of the County’s preliminary budget for the 2015 fiscal year. The objective of the review was to … projections in the proposed budget are reasonable, except for the possible revenue shortfall related to the expiration …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… [read complete report – pdf] Audit Objective Determine whether the Village … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17State Agencies Bulletin No. 1575
… Purpose To define Supplemental Wages, the earnings codes classified as Supplemental Wages and the methods for withholding income taxes from Supplemental Wages Affected … are paid at a regular hourly, daily, or similar periodic rate (and not an overtime rate) for the current payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesOpinion 89-47
… section 172-d provides the requisite statutory authority for the dissolution of the two fire protection districts and … same time as town taxes. Section 181 makes no provision for the allocation of any costs, including those for debt service, between the original area of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-47XII.4.B Certification of Vouchers – XII. Expenditures
… Chancellor, or Executive Director. Voucher Authorizer – Any individual authorized to certify or approve vouchers or … Approver, and TE Approver 2. Policy Each agency should have proper internal controls over the designation of Voucher … electronic or written certifications. Prior to certifying any voucher, the Voucher Authorizer should ensure the agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersDiNapoli Launches Audits on School Safety
… to determine if they are doing enough to ensure schools have adequate and up-to-date safety plans in the event of a … be auditing how several school districts across the state have implemented the SAVE Act. If schools fail to comply with … a resolution in a dangerous situation. Since 2013, there have been hundreds of school shootings in the United States …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyCompliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Department of State (Department) is complying with Executive Order 95 … providing, in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under EO …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0State Agencies Bulletin No. 2065
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase and a one-time adjustment to recoup retroactive dues for employees represented by … Bargaining Units 61 (Code 202) will increase from $35.97 to $40.47 for full-time employees and from $19.70 to $21.95 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioCity of Troy – Budget Review (B5-16-15)
… The City's proposed budget is not in compliance with the tax levy limit and City officials have not adopted a local … 2017. Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as … by law, unless adopting a local law to override the cap. … City of Troy Budget Review B51615 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Conservation Fund – Sources and Uses of Funds
… in the Fund was $90.7 million. Key Findings Fund revenues have been properly accounted for, and expenditures have been related to the Department's Program …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-funds