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Pearl River Fire District – Purchasing (2016M-407)
… audit was to examine the District’s purchasing practices for the period January 1, 2015 through September 26, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings … were unable to provide evidence that they obtained quotes for eight of the 27 purchases we reviewed. District personnel …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Online and Computer-Aided Training – Travel and Conference Expense Management
… the organization has adopted. It would not be proper for the local government or school district to gift a computer to an official or employee for the sole purpose of facilitating the training. 13 We have an extensive library of webinars available for local officials. The Academy for New York State’s Local …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingVillage of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… accordance with Village policies, and whether amounts paid for benefits were accurate. Key Findings The Treasurer did … separate records on leave accruals earned and used for administrative employees, or the amount of sick leave … accrued and to be carried over to the next fiscal year. For 2018, the amounts paid by surviving spouses for their …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143State Agencies Bulletin No. 291
… Actions Agencies are required to enter the transactions for deduction code 899, NYS World Trade Center Relief Fund, … using the following effective date and deduction end date for the appropriate cycle. Cycle Effective Date Deduction End … 12/25/2002 NOTE: There are 27 paychecks in the year 2002 for Administration cycle employees. For Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fundState Agencies Bulletin No. 1982
… Leave Program rate. Affected Employees Employees eligible for the New York State Paid Family Leave Program are … premium rate and the maximum weekly employee contribution for coverage to be 0.511% (0.00511) of employees’ weekly wage. The maximum employee premium deduction for Paid Family Leave in 2022 will be $423.71 per year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseWestchester Library System – Procurement (2015M-199)
… was to evaluate the Library System’s procurement processes for the period January 1, 2014 through June 23, 2015. … a 15-member Board of Trustees. The Library System’s budget for 2015 totals approximately $6.4 million. Key Finding The … best value requirements when procuring goods and services for the use and benefit of the system’s member public …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Greece Central School District – Retiree Health Insurance (2016M-54)
… audit was to review the District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July 31, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $217 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Elmont Union Free School District – Financial Condition (2017M-82)
… our audit was to review the District’s financial condition for the period July 1, 2013 through December 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $85.8 … The District overestimated expenditures by $19 million for fiscal years 2013-14 through 2015-16. For fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82State Agencies Bulletin No. 2101
… rate decrease. Affected Employees Employees eligible for the New York State Paid Family Leave Program are … premium rate and the maximum weekly employee contribution for coverage will be 0.455% (0.00455) of employees’ weekly wage. The maximum employee premium deduction for Paid Family Leave in 2023 will be $399.43 per year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decreaseVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Board ensured that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March 31, 2016. … Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mAltona Fire District – Claims Auditing (2016M-162)
… was to examine the District's claims auditing process for the period January 1, 2015 through February 29, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $628,000. Key Findings Not all claims for payment were supported by documentation. Not all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Compliance With School Safety Planning Requirements
… through February 15, 2019. About the Program The potential for emergency situations – including school shootings – compels school districts nationwide to plan for the unthinkable. Since 2000, New York State schools have … State and City Regulations outline general requirements for the plans, and specific requirements are left to safety …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsState Agencies Bulletin No. 1471
… 2015-2016. Effective Date(s) Repayment of the NYSCOPBA for Bargaining Unit 01 DRP reductions will begin in the … Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings codes is less than zero (0) in any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolentState Agencies Bulletin No. 1474
… Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings codes is less than zero (0) in any record number is eligible for the repayment. Earnings Code Description D4C 12-13 CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationXIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… of expense reports in the Statewide Financial System (SFS) Travel and Expense Module. This requirement will help … business purpose, report description, official station, employee’s home/residential address, start location and … (i.e., expense reports with a business purpose other than “non-travel expense”), the mandatory fields must be populated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsXVI.4.A Cash and Investments – XVI. Financial Reporting
… GASB Statement No. 28 – Accounting and Financial Reporting for Securities Lending Transactions (GASB Codification … The State maintains approximately 3,000 bank accounts for various purposes at locations throughout the State. Bank … of certain accounts. The State holds investments both for its own benefit and as an agent for other parties. Major …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… costs refer to those disbursements incurred by the State for the benefit of its employees and includes the costs to the State, as an employer, for Retirement plans, Social Security, Health Insurance, … etc.) costs. Statutory Authority Statutory authority for assessing, collecting and making payments from funds of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… be paid from Federal and other dedicated revenue funds of the State. Fringe Benefits costs refer to those … and includes the costs to the State, as an employer, for Retirement plans, Social Security, Health Insurance, Dental … throughout the fiscal year using Effective Dated rows. When the FBIC process is run it will apply the most recent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsState Agencies Bulletin No. 1619
… a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid … Confidential designated bargaining units will be eligible for Paid Family Leave. State employees who are represented by … premium rate and the maximum weekly employee contribution for coverage is 0.126% (0.00126) of an employee’s weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveOpinion 2001-8
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment (within area … and dissolution of fire and fire protection districts in towns. Article 11 authorizes towns to undertake … Law §185) and to establish fire districts (Town Law §170). In each case, the proceedings may be commenced either upon a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8