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State Agencies Bulletin No. 339
… time entry transactions for taxable Non-Cash Merit Awards. Affected Employees M/C employees who receive Non-Cash Merit Awards that meet the following conditions: All "cash equivalent" non-cash merit awards, such as gift certificates and bus or subway tokens. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesOpinion 95-9
… for attending meetings of committees of a fire company); (pro rating the number of points credited for participation in … company. (3) A service award program may not provide for pro rating the number of points credited if a firefighter … and (3) may active volunteer firefighters receive pro rated credit if they participate in less than the minimum …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 95-5
… -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest on serial … communication system) COUNTY LAW, §§301(8), 307: Surplus surcharge revenues collected pursuant to County Law, article … implemented the enhanced emergency telephone system (E911) surcharge authorized by County Law, Article 6 (§§300-309 …
https://www.osc.ny.gov/legal-opinions/opinion-95-5DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that six villages were designated in fiscal … State Comptroller Thomas P DiNapoli today announced that six villages were designated in fiscal …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesIX.9.C Transfer Procedure – IX. Federal Grants
… a state fund. The following information must be provided in the request: Chapter, section, year, page and lines of the … should establish the new activity via the Project Guide in SFS. See Chapter XIX, Section 2.C Project Activities for … Fund (should match the receiving fund authorized in law). Account (Critical: this value will always be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedurePsychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… based on fixed fees. Parsons collaborates with the North Side School (North Side) to offer SCIS classes. In addition, North Side operates … compensation costs. $125,841 in undocumented expenses for repairs and maintenance, supplies and materials, consulting, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableUnified Court System Bulletin No. UCS-88
… where the promotional salary is greater than or equal to 1st Longevity and less than 2nd Longevity, the Increment Code … where the reconstructed salary falls between 1st and 2nd Long, the eligibility for the longevity step is … recalculation where the resulting salary is between 1st and 2nd Longevity Steps and the employee is due a 2nd …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… DiNapoli evaluated all non-calendar year local governments and designated one village in “moderate fiscal stress” and four villages as “susceptible to fiscal stress.” The … (Montgomery County), Huntington Bay (Suffolk County), and Mohawk (Herkimer County). No municipalities were …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli Releases Budget Review for City of Buffalo
… fund budget deficit of approximately $103 million in the 2026-27 fiscal year, in part, because the city historically … gone and there’s no extra cushion left to help balance the proposed 2026-27 budget,” DiNapoli said. “While city … for the city.” Fiscal Year 2026-27 Budget The mayor’s proposed 2026-27 budget includes general fund revenues and …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Albany Port District Commission: Select … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-auditsMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Milestone School for Child Development (Milestone) on its … Determine whether the costs reported by Milestone School for Child Development on its CFRs were …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… on its CFR for the Preschool Special Class – over 2.5 hours per day and Preschool Integrated Special Class – over 2.5 hours per day (collectively referred to as the Programs) that … fees; $3,245 for non-reimbursable food for staff/Board, a holiday party, a staff picnic, and a donation; and $317 in …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1970
… with one or more uncashed payroll checks originally issued in calendar year 2020 are affected. Background Abandoned … with a 2020 uncashed payroll check greater than $999.99 in October of 2021. Signed outreach letters that are … the Control-D report NPAY539 for agency use. OSC Actions In accordance with Abandoned Property Law §1422, an initial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksCity of Amsterdam – Budget Review (B23-5-4)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of … the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Opinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Charlotte Valley Central School District - Budget Review (B4-15-6)
… evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Charlotte Valley Central … Schoharie Counties, has a tentative budget for fiscal year 2015-16 of approximately $8.9 million. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Out-of-Service Death Benefit – Article 14 Benefits
… at least ten years of credited service, have not retired and you die more than one year after leaving public … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitChild and Dependent Care Credit
… Purpose The objective of our examination was to identify potentially inappropriate Child and Dependent Care … subsidy data directly from OCFS and ACS. Use the data to identify taxpayers who claim inappropriate credits. … The objective of our examination was to identify potentially inappropriate Child and Dependent Care …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditHorseheads Central School District – Financial Condition (2016M-138)
… County. The District, which operates seven schools with approximately 4,000 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Board. Budgeted appropriations for the 2014-15 fiscal year for all operating funds total approximately $3.7 … fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and sewer funds owed the general fund $440,974. For the fiscal year ending May 31, 2014, the amount increased to $560,359. …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability