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Annual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditCato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… January 8, 2016. Background The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, Ira, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesHoosic Valley Central School District – Financial Management (2014M-6)
… The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Downsville Central School District – Fund Balance (2016M-79)
… Purpose of Audit The purpose of our audit was to examine the District’s general fund balance for the period July 1, … the reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… District’s financial operations and use of fund balance for the period of July 1, 2011 through June 30, 2013. … seven-member Board of Education. District expenditures for the 2012-13 fiscal year totaled $33 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialGreater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Town of Covington – Tax Collection Remittance (P1-24-24)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in February, $53,702 in March and $36,747 in April. As of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Emerging Manager Program
… of capital, perform due diligence and recommend managers to participate in the program. Each year, the Fund also seeks to graduate emerging managers to direct investments by the Fund. There are presently …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… as employee income. The employee’s personal income tax liability for these travel expenses can be negligible, … in certain instances, the employee’s personal income tax liability can be substantial. This generally occurs when … employee will, as outlined below, likely incur substantial tax liabilities with respect to reimbursement of travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationOpinion 2000-1
… may not provide legal counsel for a municipal officer or employee who is charged with a criminal offense arising out … which occurred or allegedly occurred while the officer or employee was acting within the scope of his or her public … we also concluded, citing Chapman , supra , that the employee's legal fees cannot be considered "actual and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1State Police Bulletin No. SP-184
… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07, the State Police … Annual salaried employees of the Division of State Police in BU07, BU17 or BU62 who possess or obtain a recognized … Graduate Degree $750 The payment will be made annually in June of each year and will be for one degree only. When …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-184-2018-state-police-education-paymentState Police Bulletin No. SP-192
… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07, the State Police … Annual salaried employees of the Division of State Police in BU07, BU17 or BU62 who possess or obtain a recognized … Graduate Degree $750 The payment will be made annually in June of each year and will be for one degree only. When …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-192-2019-state-police-education-paymentOpinion 92-5
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License … NY2d 80, 320 NYS2d 29; Deniham Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-5State Agencies Bulletin No. 714
… effective April 1, 2007. Affected Employees Employees in the following bargaining units who meet the eligibility … provides for an $800 Salary Increase for employees in graded, NS (SG 600) positions, trainees (SG 800) and … receive $.38 added to their hourly rate. Employees in the titles of Park and Recreation Aide 1, Park and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/714-april-1-2007-salary-increases-employees-represented-civil-serviceState Police Bulletin No. SP-211
… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07, the State Police … Annual salaried employees of the Division of State Police in BU07, BU17, or BU62 who possess or obtain a recognized … Graduate Degree $750 The payment will be made annually in June of each year and will be for one degree only. When …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-211-2020-state-police-education-paymentXI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… explain the process for each. For online agencies, there are three situations in which the SFS auto-sources a PO, which are: Sourcing POs from staged contract releases on an … purchase types (i.e., centralized contract purchases that are not part of the item master and discretionary purchases). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersOpinion 95-9
… a year of firefighting service may not be granted pursuant to General Municipal Law, §217(c)(v) to active volunteer firefighters for attending meetings of … award program established by a fire district pursuant to article 11-A of the General Municipal Law (§214 et seq .): …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Financial Condition and Selected Expenses
… Further, NYRA asserts that EBITDA (earnings before income tax, depreciation, and amortization) is commonly used by …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesOpinion 2010-4
… Law § 122-b (2) authorizes "[s]uch municipality" to fix a schedule of fees and charges to be paid by persons requesting …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4