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Village of Hobart - Board Oversight (2018M-88)
… did not adequately segregate the Clerk-Treasurer’s duties or implement compensating controls. It also did not conduct … prohibited conflict of interest. 1 She received a direct or indirect monetary benefit as a result of 59 contracts … Properly segregate the Clerk-Treasurer’s duties or implement compensating controls and annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Accounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial … specific goods or services ordered, price and delivery date, thereby supporting agency and vendor collaboration. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… that transactions were properly authorized and approved or that claims were for proper Village purposes. The Board … IT system. The Village did not have formal policies or procedures addressing data backups or a disaster recovery plan. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Brighton Central School District – IT Asset Management (S9-22-6)
… to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Somers Central School District – Fixed Assets (2016M-74)
… not adopted an asset policy establishing capitalization or tagging thresholds, controls over assets or how to maintain records for assets. Not all assets listed … as disposed of had documentation indicating authorization or approval. Not all assets were tagged or had asset tag …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74SUNY Bulletin No. SU-147
… 6/26/08 for eligible employees with Pay Basis Code of ANN or CYF , paychecks dated 7/23/08. 8/21/08 for eligible employees with Pay Basis Code of 21P or CYP , paychecks dated 9/17/08. 9/4/08 for eligible … For eligible employees with Pay Basis Code of HRY , BIW , or FEE , the Effective Date of Payment of the Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-147-2008-3-general-salary-increase-and-other-increases-sunyOpinion 90-39
… v Pitrolo Pontiac-Cadillac , 308 SE2d 527, cert den 466 US 958, 104 S Ct 2169), as a flat monthly amount ( City of …
https://www.osc.ny.gov/legal-opinions/opinion-90-39State Agencies Bulletin No. 2224
… Naval Affairs BU47 Background: Chapter 361 of the Laws of 2022, which implemented the 2021-2026 Agreement between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseOpinion 93-3
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … 1910.156[b][2], pertaining to federal Occupational, Safety or Health Administration requirements). In this connection, the fire district may enter into one or more contracts with physicians to perform the physical …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 2006-6
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … may determine to take time off for personal reasons in his or her discretion. You ask whether a town supervisor may be … grant vacations, sick leaves and leaves of absence, with or without pay, to its “officers or employees,” and adopt …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 2005-2
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for … performing firemanic duties. You ask whether a volunteer fire department may expend foreign fire insurance tax monies to …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… bank reconciliations prepared by the Department Treasurer or annually audit or cause to be audited any of the Treasurers’ records. The … addressing cash receipts and disbursements, procurement, or claims processing, nor had they adopted a code of ethics …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overPutnam County Industrial Development Agency – Management Practices (2013M-257)
… a lack of information such as the additional police or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct annual … to businesses to determine if projects meet their goals or recapture benefits when they do not. Officials also do not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementState Agencies Bulletin No. 1306
… Employees Employees of the Department of Transportation or the Office of Parks, Recreation and Historic Preservation … Criteria Full-time employees in BU02, BU03, BU04 or BU05 in the Department of Transportation (Department ID 17xxx) or the Office of Parks, Recreation and Historic Preservation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1306-2014-special-assignment-duty-pay-calendar-year-2013State Agencies Bulletin No. 1233
… Employees Employees of the Department of Transportation or the Office of Parks, Recreation and Historic Preservation … Criteria Full-time employees in BU02, BU03, BU04 or BU05 in the Department of Transportation (Department ID 17xxx) or the Office of Parks, Recreation and Historic Preservation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1233-2013-special-assignment-duty-pay-calendar-year-2012Town of Prattsville – Justice Court (2012M-243)
… and Olson did not perform bank reconciliations properly or at all, prepare monthly accountabilities, deposit cash … in his bank account that could not be traced to any open or closed case files, fines or fees, or bail moneys; and Justice Olson had a cash …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link … transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Agencies Bulletin No. 1708
… job location is within the counties of Nassau, Suffolk or Westchester or $11.10 for State employees in all other job locations. Per … Criteria Employees with a Pay Basis Code of HRY on or after the appropriate effective date and an hourly rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employees