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Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Patchogue-Medford Union … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
PatchogueMedford Union Free School District Budget Review B7131
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Lake Placid Central School District – Claims Auditing (2016M-84)
… School District is located in the Towns of North Elba and Wilmington in Essex County. The District, which operates two schools with approximately 700 students, is governed by … prints signed checks prior to the claims auditor’s audit and approval of the corresponding claims. Not all claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to March 31, 2013. Background The Whitehall Central School … District officials implemented specific procedures to ensure that individuals were paid at their approved …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSouth Country Central School District – Procurement (2013M-91)
… Country Central School District (District) is located in Suffolk County in the Town of Brookhaven. The District is governed by the … Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Village of Suffern – Budget Review (B24-6-3)
… The Village, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Your Membership Tier – Special 20- and 25-Year Plans
… January 8, 2010, and did not elect to be covered by Article 22 (that is, did not opt into Tier 5), can be covered by either Article 11 or Article 14 benefits, depending on their retirement plan …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierState Police Bulletin No. SP-135
… Purpose To notify the Division of State Police of the procedures for processing … Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 456 . Checks issued to eligible … of a previously deceased employee's payroll checks where a Next of Kin Affidavit and Report of Check Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-135-fitness-bonus-payment-state-fiscal-years-2009-10-and-2010-11DiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… The state and city agencies in charge of overseeing food services at homeless shelters in New York City were lax in inspecting them and did not check if food service workers …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by … and paid certain credit card charges without knowing what was purchased or whether the charges were for …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 98-20
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 97-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … establish a plan of workers' compensation self-insurance. Section 62 of that law provides that: Each plan shall have at … NYCHA , 201 Misc 24, 109 NYS2d 883; Public Housing Law, §§2, 3[2]; General Construction Law, §§65[a], 66[4]; 1988 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-97-1State Agencies Bulletin No. 2104
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding … who meet the criteria outlined in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsOpinion 90-62
… elected to and holding office (see Sullivan v Taylor , 279 NY 364, 18 NE2d 531; cf . former Highway Law, §160, repealed … v Levitt , 43 NY2d 612, 403 NYS2d 200; Fitzsimmons v Brooklyn , 102 NY 536; O'Leary v Board of Education , 93 NY 1; Periconi v …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 90-55
… discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (termination of police department) … firefighter under section 207-a vest at the moment of disability and may not thereafter be divested by other than … municipalities to apply for an accidental disability retirement, a retirement for disability incurred in …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 2003-7
… and other recreational purposes, may be expended to pay reasonable and necessary preliminary costs, such as … or other recreational purposes, may be expended to pay reasonable and necessary preliminary costs, such as …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 88-45
… credit", it has also advised the county that the program is permissible because it complies with those provisions of … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing the manner in which …
https://www.osc.ny.gov/legal-opinions/opinion-88-45State Agencies Bulletin No. 2243.2
… stopped/reissued checks, salary exchange checks, direct deposit returns, and retirement refunds, in addition to the status of direct deposit returns, direct deposit reversals and outstanding AC230s. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportCost-Saving Ideas: How to Reduce Energy Costs
… New York State Office of General Services (OGS) may have contract prices negotiated for commodities, such as natural … Appoint an Energy Manager and develop an overall energy management program to optimize current and future energy use. … (NYPA) for more information. Use an energy finance contract and hire a private contractor to perform energy …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costs