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Brighton Memorial Library – Board Oversight (2015M-116)
… to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through February 28, 2015. … appointed by the Town Board. Budgeted appropriations for 2015 total approximately $2.15 million. Key Findings The … failed to review the bank statements, reconciliations and investment statements. Key Recommendations Audit and …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 through April 28, 2014. … Secretary and Treasurer from the members of the Board. For fiscal year 2013, the Association received $65,878 in …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire protection services, is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Queensbury – Justice Court (S9-14-2)
… determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board Members, is the governing body responsible for overseeing the Court’s general management and financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Opinion 2002-14
… the issues discussed in the opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate … 5-524: A village may incur reasonable expenses for the primary purpose of conducting an investigation to … of pursuing a settlement of a claim against the village for property damage, even though work performed by the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Executive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… Executive Order 111 requirements for State agencies and public authorities to purchase increasing amounts of energy … broad initiative that directed State agencies and certain public authorities to be more energy efficient and …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… gaps, weaker than expected personal income tax collections and cuts to federal programs combine for a triple threat of budgetary risks," DiNapoli said. "Any … Financial Plan projected a budget gap of $4.1 billion for the coming fiscal year before any budgetary actions to …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksOpinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … 387 NYS2d 385), it has been our view that zoning changes do not result in a contract with a municipality for article … the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Trash Can Free Stations Pilot Program
… Pilot Program, intended to improve cleanliness of stations and reduce the rodent population. The audit covered October … Station Environment and Operations (SEO) is responsible for station cleaning, station maintenance, and refuse collection for Transit’s 468 subway stations throughout Brooklyn, the …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… Most employee expenses will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). Employee expenses reimbursed through the Travel and Expense module include travel expenses, claims for … travel guidance (e.g., agency travel policies, OSC Travel Manual , Chapter XIII of the GFO , etc.). If Finance Office …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewVendor File Advisory No. 10
… Subject: Electronic Invoicing Reference: Guide to Financial Operations, Chapter XII, Section 4.E –Electronic Invoicing Update: The Office of the State … File that are “open for ordering” have the functionality to submit electronic invoices. See the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… identified multiple internal control weaknesses that CUNY and BMCC officials need to improve related to the use of bank … 23 bank accounts that CUNY Central officials identified for BMCC, seven required such a notification. CUNY Central did not have the required notification form for one of these accounts, which was opened in May 2014. …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followState Agencies Bulletin No. 704
… to enter all , including their own, payroll transactions for their agency must use the following procedure if another … Unit with the following information: Authorization for the payroll officer to enter the transaction; Explanation … of the transaction (eg. address change, tax change, etc.); and Name and telephone number of the payroll officer entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/704-security-change-entering-payserv-transactionsDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… rebates to disclose whether they will be issued in the form of a gift card and whether any fees will apply to those …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… the oversight of the Company’s financial operations for the period January 1, 2012 through February 28, 2014. … The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of Queensbury, … fire protection services to the Town’s northern area and is governed by a seven member Board. During 2013, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overState Agencies Bulletin No. 959
… Purpose To notify agencies of a new insurance deduction code. … using the Deduction Code 541. Note : The vendor will submit all transactions using the Deduction Code 541. Agency … Agency Actions Notify effected employees. Questions To obtain authorization forms or information about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/959-new-deduction-code-541-nyscopba-permanent-life-insuranceVillage of Southampton – Fire Department Length of Service Award Program (2017M-59)
… service credit to volunteer firefighters accurately for the period June 1, 2015 through May 31, 2016. Background … is located in the Town of Southampton in Suffolk County and has a population of approximately 3,100. The Village is … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $27.7 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Opinion 91-48
… board review of shopping center expansion) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (applicant before planning board … record of the governing board's proceedings. A "contract", for purposes of article 18, is defined in General Municipal … express or implied". It is not clear whether applications for and granting of building permits, licenses, zoning …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Compliance With Jonathan's Law
… non-verbal autistic and developmentally disabled boy, died while in the care of a State facility operated by …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board provided adequate oversight of Department operations for the period April 1, 2013 through July 9, 2014. Background … The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit corporation with approximately 35 members, … to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne County. Disbursements for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activity