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South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … March 31, 2013. Background The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … to June 11, 2013. Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Claryville Fire District is a district corporation of the State, distinct and separate from the Town of Neversink … or contract for, an annual audit of the Treasurer’s records. While the Treasurer maintained cash balances showing … or contract for, an annual audit of the Treasurer’s records. Reconcile the District’s accounting records to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… independent audit of the Treasurer’s records. The Company does not have a code of ethics as required by statute, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsOversight of Campus Foundations
… corporations, to support fundraising efforts, real property management, or other activities and functions … SSA’s oversight of the campus foundations and in certain areas of the foundations’ operations. 10 of the 30 … not established required policies and procedures for key business functions, or their policies are inadequate or …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsLife Changes: What If I Work After Retirement?
… Elected Positions After Retirement . *The earnings limit was increased as a result of new legislation signed into law in December 2019. Prior to the new law, the limit was $30,000. Understanding Section 212 How It Affects Your … rest of that calendar year. Please contact us to find out what the limit is before taking the position. A “former …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementAccounts Payable Advisory No. 52
… received the quantity and quality of goods or services from the vendor based on the agency’s expectations, which … receivers must enter receipts in SFS for purchases from preferred sources, centralized contracts, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Opinion 98-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to Office (of town supervisor's … may be appointed by the town board to the office of town comptroller if he or she is a business partner of the …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 95-32
… LAW, §§10, 11: A local government is not required by law to enter into security and custodial agreements identical to the models prepared by the Office of the State … Comptroller. You ask whether a fire district is required to enter into the model security and custodial agreements …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 96-5
… St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). We have …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 96-16
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- … of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town … 141; 1986 Opns St Comp No. 86-53, p 84; see also Municipal Home Rule Law, §10[1][ii][d][3]). Accordingly, since the town …
https://www.osc.ny.gov/legal-opinions/opinion-96-16State Agencies Bulletin No. 1130
… the process of testing the payroll accounting interfaces as part of the first Full Dress Rehearsal (FDR1) being … or finalized their chart field assignments in SFS. As a result many Position Pools in PayServ contain PayServ … be valid in SFS, it may not charge the same Cost Center as the original payroll. OSC will create a test version of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… some unpaid tolls as "unbillable" because either the license plates captured on camera cannot be traced or are not … toll collection for a variety of reasons, including license plate images that could not be processed and an … TBTA to get out-of-state drivers' addresses for temporary license plates from their state's Department of Motor …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsOpinion 88-23
… of construction company) -- Exceptions (no exception for emergency situations) GENERAL MUNICIPAL LAW, §§801(1)(b), … interest provisions of General Municipal Law, article 18 for contracts entered into in emergency situations. This is …
https://www.osc.ny.gov/legal-opinions/opinion-88-23State Agencies Bulletin No. 1971.2
… No. 1971.1 . Purpose The purpose of this bulletin is to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct Deposit Audit … after January 1, 2023 and existing employees with a change to their Request Direct Deposit record are affected . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 2097
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase for … The purpose of this bulletin is to notify agencies of an automatic union dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2097-district-council-37-dc37-local-2627-dues-increaseState Agencies Bulletin No. 1971.1
… No. 1971 . Purpose The purpose of this bulletin is to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct Deposit Audit … after January 1, 2023 and existing employees with a change to their Request Direct Deposit record are affected . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 2111
… Fiscal Year Ending 2022-23 and the Fiscal Year Beginning 2023-24, the PayServ position pool chart of accounts must be … Guide to Financial Operations, Section XV.6.A. Effective Dates Institution paychecks dated April 6, 2023, and … completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2111-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-position