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Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … motions to "pay all bills," it is unclear what bills are being approved for payment. The majority of payments made by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… Fleury, 43, of Constable, was charged with grand larceny in the third degree, a D felony, in Dickinson Town Court. The alleged thefts were uncovered in … 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations/index.htm …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesImproper Payments to a Dentist (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our audit report, Improper Payments to a Dentist (Report 2012-S-52). Background Our initial audit report, which was issued …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followState Agencies Bulletin No. 793
To inform agencies of the new DOB requirement
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planState Agencies Bulletin No. 683
… Purpose To update the current Security increment code system to incorporate the changes necessitated by the … of recent arbitration awards. Background Increment Codes for employees represented by NYSCOPBA and Council 82 have … units listed above. Questions Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … …
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)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2016. The overtime appropriation in the proposed budget is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20State Agencies Bulletin No. 1125
… agencies of employee Social Security Number restrictions in the National ID field located at Workforce … Information>Modify a Person>Biographical Details Tab in PayServ. Affected Employees All employees Effective … Administration restricts the use of certain values in Social Security Numbers. OSC Actions PayServ now has edits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsTravel Advisory No. 2
… of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual Guidance : In … residence) must be designated in the best interest of the State and not for the convenience of an employee or to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelVillage of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The … Trustees. The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. … Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key financial …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Accounts Payable Advisory No. 71
… Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, Section XII.5.K – Processing Payments Subject to Federal Reporting Guidance : The Internal Revenue Service … revised Form 1099-MISC effective for the 2020 tax year to accommodate the creation of Form 1099-NEC. Payors now …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a … paid trips, to an employee or retiree. It is permissible in our view for a housing authority to provide a token of …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Central Islip Union Free School District – Financial Management (2013M-380)
… these years, District officials continued to increase the real property tax levy by more than $6.6 million, a 9 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380III.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… The Statewide Financial System (SFS) supports the transfer of financial information from State agencies through a bulkload … interface process. Through this process, an internal agency system electronically transmits data to the SFS and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsOpinion 92-22
… 805-a(1)(c) prohibits a municipal officer or employee from receiving, or entering into any agreement for …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Other Bulletin No. 35
… Purpose To provide the State University Construction Fund instructions for … and Did not have a withholding recommendation approved by the Division of the Budget. Promotion Recalculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-35-april-2017-state-university-construction-fund-scfOpinion 91-1
… the required security after advertisement for sealed bids in the manner provided by this section ... (emphasis … laws, the scope of a preemption is a matter of statutory construction requiring consideration of the plain meaning of … No. 10459/88; Walter v McClellan , 113 App Div 245, 99 NYS 78, affd 164 NY 605; 1976 Opns St Comp No. 76-34, …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 93-22
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition of (when erroneously reported to … March 22, 1993 Melvin I. Rosenblat, Director New York State Justice Court Fund … Concerning a monthly …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 94-18
… -- Conveyances Generally (consideration required) FIRE DEPARTMENT -- Villages (existence of fire companies in villages as resulting in incorporation of fire department) NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE … village results in a corporation known as the village fire department. VILLAGE LAW, §1-102(1); STATE CONSTITUTION, …
https://www.osc.ny.gov/legal-opinions/opinion-94-18New York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… State of the State message outlined a strong agenda for New York as we navigate through unprecedented challenges. I commend the Governor for his emphasis on beating the COVID-19 pandemic and on … the economic and revenue damage New York has suffered. In the coming days, I look forward to hearing his proposals …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-state