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Travel Advisory No. 2
… Subject : Tax Consequences Associated with an Incorrect Official … Operations (GFO), Chapter XIII, Section 6 – Potential Tax Consequences of Assigning an Incorrect Official Station … In most cases, the official station will be the employee’s tax home (i.e., the general area where an employee’s usual …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mContract Advisory No. 25
… once submitted to BOC for review Immediately be notified when OSC requests more information or when the review is complete Search for and review prior …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssEast Moriches Union Free School District - Budget Review (B7-15-5)
… fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to … except for appropriations for tuition fees for high school students, charter school tuition fees and social security and Medicare taxes. … East Moriches Union Free School District Budget Review B7155 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Central Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the District’s budgets and financial condition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Saranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll … Saranac Central School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
West Irondequoit Central School District Financial Management and Separation Payments 2016M180
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andRoxbury Central School District – Financial Condition (2013M-207)
… believed they were effectively managing the District’s fund balance. However, the adopted budgets continually … years ending in 2008 to 2012. To reduce the year-end fund balances to under the 4 percent limit, District … are necessary and reasonable, and create a written reserve fund plan. To the extent that they are not necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Taxes – 2021 Financial Condition Report
… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesBroker Search for Internal Equity and Fixed Income
… The New York State Common Retirement Fund’s (Fund) 2026 broker selection process is open through May 15, 2026. All broker-dealers are encouraged to apply, including emerging, … Brokers seeking selection as an equity broker or fixed income broker for the NYS Common Retirement …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s financial activities … in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer recreation program for children within … The Treasurer did not maintain adequate accounting records to report the Program’s financial activity. The Board cannot …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesTravel Advisory No. 1
… ) Statement of Meals Claimed ( AC 3258-S ) Statement of Automobile Travel ( AC 160-S ) Statement of State Corporate …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsOperational Advisory No. 3
… to submittal to OSC. Changing chart of account values on vouchers will require waiting until the next scheduled …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderVested Retirement Benefit – Forest Rangers Plan
… Tiers 1 & 2 — The first of the month following your 55th birthday. Tiers 3 & 5 — Your 55th birthday. Tier 6 — Your 63rd birthday. Your Vested Benefit Your vested retirement benefit …
https://www.osc.ny.gov/retirement/publications/1864/vested-retirement-benefitWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… of Directors, provides 13,500 customers within the County with water and sewer services. Budgeted appropriations for … account adjustments. Officials have not provided employees with cybersecurity awareness training. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterCaledonia-Mumford Central School District – Online Banking (2016M-227)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online … Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … which is governed by an elected five-member Board of Education, operates three buildings with approximately 650 … or increases in property taxes and monitoring the use of unassigned fund balance. Consider cost savings measures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… through August 30, 2013. Background The East Quogue Union Free School District, which is governed by an elected … East Quogue Union Free School District Selected Payroll Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… in Oswego County. The District, which operates two schools with approximately 1,300 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits and develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-condition