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Andes Central School District – Financial Management (2013M-250)
… Tax Law statutory limits. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or other reserves established and maintained in compliance with statutory directives. … …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Opinion 92-48
… reserve funds by municipal corporations, fire districts and school districts in connection with the cash sale of … in excess of the sum of all installments of principal and interest due on the indebtedness could be used for any … authorized to be issued for a single object or purpose and only a portion of the parcel is sold, the entire proceeds …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 97 - 12
… who has any such duties (General Municipal Law, §801), and if none of the exceptions contained in article 18 are … things, the code must provide standards for town officers and employees with respect to private employment in conflict … have held public officials to a high standard of conduct and, on occasion, have negated certain actions which, …
https://www.osc.ny.gov/legal-opinions/opinion-97-12State Agencies Bulletin No. 1837.1
… This bulletin is currently under revision and will be updated shortly. … The purpose of this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18371-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19Opinion 93-18
… issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority to require referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances requiring referendum … a fire protection district in the town. The authority and procedures for establishing a service award program are …
https://www.osc.ny.gov/legal-opinions/opinion-93-18State Agencies Bulletin No. 1156
… SFS Agency Coordinators as well as IT, Fiscal Management and Human Resources staff. Effective Date(s) Data values were … 2012 for SFS Go-Live April 1, 2012. Division of Military and Naval Affairs check dated 4/2/12, Institution check dated 4/5/12 and Administration check dated 4/11/12 are the first checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideMental Health Training Component of the New York SAVE Act (2022-MS-1)
… the 10 mental health warning signs, or “whom to turn to” and “how to access crisis support and services.” Six of 20 Districts (30 percent) either did … Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1City of Newburgh – Budget Review (B6-14-25)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … for certain matters, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25CUNY Bulletin No. CU-302
… Code 582 Background An employee’s Social Security and/or Medicare tax deficiency can originate from an … employee’s FICA Status on the Job Data page is incorrect) and/or other reportable earnings are added to the employee’s … amount is entered by OSC into the Goal Amount field and the amount to be recovered per pay period is entered into …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582City of Newburgh – Budget Review (B6-15-24)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … received, the appropriation for the New York State Police and Fire Retirement System is underestimated by $348,773. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Village of Suffern – Budget Review (B8-15-13)
… $17.9 million. Key Findings Significant revenue and expenditure projections in the adopted budget are … in the general fund, $1.2 million in the water fund and $1.7 million in the sewer fund. Projected financial …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… receipt of the refund, OSC BSAO will review the voucher, and if appropriate, post the transaction. The agency must then create and submit a Single Payment Voucher for returning the funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsQualified Personal Service Contracts (QPSC) Listing
… Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is any new, renewed, … to compensation of the contractor's personnel; and The agency can reasonably anticipate it will incur costs …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingOpinion 96-10
… Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital reserve fund into general … of equipment must set forth the estimated cost thereof and is subject to permissive referendum (General Municipal … Law, §6-e, authorizing the establishment of contingency and tax stabilization reserve funds; General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 89-13
… the opinion of this Office that the purchase of both new and used equipment is subject to the competitive bidding … 6 of section 103. It provides as follows: Surplus and second-hand supplies, material or equipment may be … to purchases from the governmental entities listed therein and, therefore, does not provide an exception for purchases …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… Mechanical ventilation is the use of a device to inflate and deflate a patient’s lungs. Mechanical ventilation … Key Recommendations Review the overpayments we identified and make recoveries, as appropriate. Formally remind …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesState Agencies Bulletin No. 1660
… will see a $0.00 current Agency Shop Fee deduction amount and a $0.00 YTD balance reflected on their pay stub through … to become a union member will see the appropriate current and YTD union dues deductions reflected on their pay stub. No …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesSchool Districts’ Energy Performance Contracts (2015-MR-1)
… [pdf] , Middle Country Central School District [pdf] , and Sachem Central School District [pdf] . Purpose of Audit … The purpose of our audit was to review the projected cost and/or energy savings achieved by the energy performance … revenues. The ESCO guarantees energy consumption savings and/or cost savings over the life of the EPC. The five school …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1XIII.10 Overview – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES This section provides Agencies with guidance on … Depending on how the employee received the overpayment and how the employee returns the funds owed, an Agency must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewPayroll Bulletins
… All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll Improvement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins