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Unified Court System Bulletin No. UCS-141
… the total amount of regular earnings actually paid to a judge for each calendar year must equal: the judge’s statutory salary rate; or the prorated statutory … earnings that will be paid in the calendar year equals the judge’s prorated statutory or composite salary, whichever is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-141-2008-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-127
… payment is processed. This report will identify the judges with an automatic adjustment. Prorated or Composite Salary … or later. Judges who were Rehired or Returned from Leave with an effective date after January 1, 2007. For judges who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-127-2007-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-253
… statutory salary, whichever is applicable. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a Control-D report will be available for agency … RGS earnings paid in calendar year 2017 but earned in a previous year. Control-D Report NPAY586 (Pay Basis Code LEG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-253-2017-year-end-adjustment-judges-and-justices-unified-courtOther Bulletin No. 9
… a row on the employee’s Additional Pay page using the Earnings Code LLS to make the payment. The payment amount is … be populated for eligible employees with the following: Earnings Code: LLS Effective Date: 4/1/10 or the date the … the date the employee becomes eligible Annual Additional Earnings: Payment Amount Earn End Date: 3/31/11 *For example: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-9-april-2010-suny-construction-fund-longevity-lump-sumCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… and maintain public trust. Accurate and timely records are essential for establishing financial … and accurate manner. As a result, adequate financial records were not maintained and there was an increased risk … operations and make informed decisions because financial records and reports were incomplete and inaccurate. If the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Town of Milan - Town Clerk/Tax Collector (2018M-257)
… in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer … improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine property … tax payments totaling $56,308 were deposited from one to 19 days late. Key Recommendations Ensure that all real …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… for, recorded and reported all financial transactions in a timely manner. Key Findings The former Clerk-Treasurer … for recorded and reported all financial transactions in a timely manner …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Town of Oneonta – Town Clerk (2021M-59)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Islip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Town of Pharsalia – Board Oversight (2018M-59)
… Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations, which allowed the former Town … Determine whether the Town Board Board in the Town of Pharsalia Town provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59East Aurora Union Free School District - Procurement (2023M-125)
… Audit Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and … Determine whether the East Aurora Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Public Charter School (School) officials procured goods and services in accordance with established policies. Key Findings School officials did not procure goods and services in accordance with the established policy and procedures. As a result, there is no assurance that the …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Town of Summit – Town Clerk (2024M-51)
… New York State (NYS) Town Law (Town Law) Section 30 which required the Clerk to deposit all fees collected within three … NYS agencies in accordance with Town Law Section 27 which required the Clerk to remit fees collected on or before the … Key Recommendations Deposit and remit all fees within the required time frames. Prepare bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Village of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Chautauqua Lake Central School District – Procurement (2024M-3)
… – pdf] Audit Objective Determine whether Chautauqua Lake Central School District (District) officials procured fuel in compliance with the District’s procurement policies. Key Findings District officials did not procure fuel in compliance with the District’s policies. When District officials deviate from …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128DiNapoli: Fewer School Districts Overriding Tax Cap
… The number of school districts overriding New York’s property tax cap … officials are working hard to operate within the confines of the cap,” said DiNapoli. “As the cap fluctuates below two … on taxes despite these challenges.” Overall, 6.5 percent of districts exceeded the tax cap in 2012-13 (44 districts), …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capDiNapoli: MTA’s Subway Station Repair List Is Growing
… rising number of potentially hazardous worn or damaged platform edges is particularly troubling. On the plus side, … in 2012. A significant concern is the deterioration in platform edges, which are important to rider safety. A decade … ago, Transit made a concerted effort to fix crumbling platform edges after several passengers fell onto the tracks, …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… Corporation (EFC) under a federal program to help fund its replacement of public and private lead water service lines … the State Constitution’s prohibition on using public funds for private purposes. “Exposure to lead from water service … the use of public funding to address lead service line replacement as it relates to the funds announced by Governor …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutional