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Schroon Lake Fire District – Cash Disbursements (2017M-9)
… of our audit was to examine the internal controls over the District’s disbursements process for the period January 1, … through October 31, 2016. Background The Schroon Lake Fire District is a district corporation of the State, distinct and separate from … Schroon Lake Fire District Cash Disbursements 2017M9 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… of our audit was to review the Board’s oversight of the Library’s financial operations for the period January 1, 2012 … through May 11, 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which received its charter from the Board of Regents …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136VII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… Typically an agency will choose to transfer advance charges from an appropriation that is due … appropriate expenses prior to lapsing. Agencies who wish to transfer the charge for their advances from an old fiscal … Typically an agency will choose to transfer advance charges from an appropriation that is due …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverState Police Bulletin No. SP-218
… Affected Employees Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, … a change in the dues for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is … Budget Reports > Negative Segregation Balance. The report can be viewed in Report Manager or through the Process … AppropriationsSegregations can NOT lapse with a negative balance where expenditures have …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsBroadalbin-Perth Central School District – Cash Management (2020M-65)
… As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 … flow forecasts that estimate funds available each month for investment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Fort Edward Union Free School District - Financial Condition (2019M-245)
… plan to address future unexpected revenue shortfalls or unanticipated expenditures. Key Recommendations Adopt a … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Hoosick Falls Central School District - Financial Condition Management (2019M-159)
Determine whether District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementOversight of Public Water Systems (Follow-Up)
… with known adverse health effects that the Department continues to study to determine whether maximum limits and …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followAccounts Payable Advisory No. 67
… Subject Prompt Payment Interest Reference Executive Order 202.48 ( … ). Executive Order 202.109 ( … ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestOperational Advisory No. 2
… Subject: The purpose of this Advisory is to notify Business Units of the actions OSC will take if deadlines for transaction approval are not met. Guidance: SFS Transaction Clean-Up Payment Vouchers … The purpose of this Advisory is to notify Business Units of the actions OSC will …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesState Agencies Bulletin No. 1078
… Compensation Plan. Affected Employees Employees enrolled in the NYS Deferred Compensation Plan Effective Date(s) … at (800) 422-8463 and speak to a HELPLINE representative in order to facilitate after tax (Roth) contribution … As a result, the “Current” and “YTD” fields will be blank in either the “Before Tax Deductions” or “After Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsState Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All employees who … To explain the General Checking Account bank change from Key Bank to Fleet Bank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksOpinion 2005-9
… SCHOOL DISTRICTS -- Central High School Districts (training requirement for board members) EDUCATION LAW §§1901, … district of the central high school district must take the training required by section 2102-a of the Education Law if … to the central high school board after that date. The training must be taken within the first year of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 91-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments) … Whether the chief of police of the village police department may receive an …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 90-35
… is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … Concerning what monetary threshold applies to the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35State Agencies Bulletin No. 1133
… exemption codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … “0” if no taxes were withheld. Box 8 Withholding by other agents The State of New York does not withhold for other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 93-16
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 94-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BUSINESS IMPROVEMENT DISTRICTS -- Assessments (computation of limit on) -- Establishment (by town within village) REAL … establish a business improvement district the boundaries of which include area within a village located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Huntington Manor Fire District – Cash Disbursements (2014M-108)
… of our audit was to examine the Board’s oversight of the District’s cash disbursements process for the period of … December 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108