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Kortright Rural Fire District – Financial Activities (2022M-51)
… prices to help ensure purchases are cost effective and in the best interest of taxpayers. District officials agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Selkirk Fire District – Procurement of Professional Services (2021M-55)
… competition. Did not issue a request for proposals (RFP) for audit services totaling $25,200, although required … service contracts. Secure audit services through an RFP process, as required by policy. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Incorporated Village of Garden City – Check Signing (2021M-39)
… complete report - pdf ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing … Determine if the Incorporated Village of Garden Citys Village check signing …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39State Police Bulletin No. SP-221
… the New York State Troopers, Inc., the calculation routine for Deduction Code 302 will change from .685 to .658 percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceOpinion 90-31
… the committee must conduct business and pass resolutions only by the affirmative vote of a majority of the whole …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 93-3
… Lynd v Heffernan , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). The primary rationale … proposals or quotations will not be in the best interest of the political subdivision (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. … undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 2004-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 564 NYS2d 717, appeal dismissed 80 NY2d 891, 587 NYS2d 901), we have concluded that it would be improper to use …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 88-33
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the cost of constructing laterals intended to be installed at the time of a district's establishment may be authorized …
https://www.osc.ny.gov/legal-opinions/opinion-88-33City of Fulton – Audit Follow-Up (2021M-184-F)
… not maintain complete, up-to-date capital projects records for each project. The Council did not approve capital … is the City Clerk and the chief fiscal officer responsible for maintaining the City’s financial records including … We could not determine the implementation status for the remaining recommendation because certain capital …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fState Agencies Bulletin No. 1639
… No. on the reissued check will be the original check number combined with the original check date. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1639-reissuance-state-payroll-checksEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… However, we found no evidence that DHCR had approved the residency of these tenants. Key Finding We found that DHCR …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followCompliance With Payment Card Industry Standards (Follow-Up)
… included in our initial audit report, Compliance With Payment Card Industry Standards ( 2016-S-31 ). Background Our … Transportation Authority (Authority) complied with payment card industry security standards. The audit covered … York Regional Transportation Authority: Compliance With Payment Card Industry Standards ( 2016-S-31 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followSUNY Bulletin No. SU-261
… Purpose To notify SUNY agencies of a new deduction code for after tax (ROTH) contributions to the 403(b) plan … SUNY payroll staff will need to enter deduction code 412 for 403(b) ROTH participants on the General Deductions Panel … the employee’s enrollment is complete. Main Menu > Payroll for North America > Employee Pay Data USA > Deductions > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. … Reimbursement Fund, now titled the Tuition Reimbursement Account Special Revenue Fund (TRA), to protect the financial … created the Proprietary Schools Vocational Supervision Account (Supervision Account) to support Bureau of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Newfield Central School District – Financial Condition (2013M-238)
… Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of … funds were transferred to various reserves resulting in three reserves having more money than is likely necessary. … a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238XII.6.L Replenishing an Advance Account – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a … and Submittal of this Chapter for instructions on how to submit a regular voucher. Business Units must use the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountXII.6.G Paying Debt Service – XII. Expenditures
This section informs Business Units how to process vouchers for Debt Service payments
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceTown of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than … the planned use of the unexpended surplus fund balance in a manner that benefits Town taxpayers and provides …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225State Agencies Bulletin No. 1729
… the authority for the exemption or tax rate. The only exemption codes that apply to the types of payments made … in the Federal Tax Data page. Box 6 Net Income This box is only populated if there is an amount in box 5. Box 7a Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1729-form-1042-s-foreign-persons-us-source-income-subject-withholding