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Village of Pulaski – Selected Village Operations (2013M-142)
… to January 31, 2013. Background The Village of Pulaski is located in Oswego County and has approximately 2,400 residents. The Village is governed by an elected Board of Trustees which comprises a … and back-up copies of data are not stored in a secure off-site location. Key Recommendations Ensure that due care is …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Village of Catskill – Financial Condition (2014M-134)
… 19, 2013. Background The Village of Catskill is located in the Town of Catskill in Greene County and has a population of 4,100. The … 2013, the Village reported expenditures of $4.2 million in its general fund, $1.1 million in its water fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls … The District is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedCity of Newburgh – Budget Review (B20-6-12)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. The City …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… through November 27, 2013. Background The Town of Poland is located in Chautauqua County and has a population of approximately 2,400. The Town is governed by the Town Board, which comprises four elected … because the distributed keys can be duplicated, there is no assurance that an inventory would identify all of the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386State Agencies Bulletin No. 795
… Purpose To provide procedures to process the lump sum payment for Special Assignment to … To provide procedures to process the lump sum payment for Special Assignment to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/795-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain-employeesAccidental Death Benefit – State Police Plan
… and death benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court … for guidance. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The benefit is equal to 50 percent of your FAE (less any workers’ …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… and death benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court … for guidance. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The benefit is equal to 50 percent of your FAE (less any workers’ …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… IMPORTANT: Electing coverage under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in … Call 866-805-0990 (press 2, then follow the prompts). It is especially important to speak to a representative about … listed as creditable above would be classified as. What is the deadline to elect one of these plans? For members who …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planState Agencies Bulletin No. 517
… 51210 who are receiving Location Pay and the amount is other than $1200.00. The Location Pay for employees in … for Pay Periods 18 (Institution and Administration) is completed, OSC will automatically update Job Records to … 2004 Salary Increases for employees whose Pay Basis Code is ANN , CAL , 21P , and HRY . The records will be updated as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicOpinion 88-57
… where the classification has a rational basis and is not arbitrary, where there is uniformity within the class, and where the classification … St Comp No. 70-649, p 125). Typically, each classification is unique, involving legislative determinations which must be …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 92-5
… grant license) STATE CONSTITUTION, ARTICLE VIII, §1: There is no contravention of the gift and loan prohibition in … inconsistent with the analysis and conclusion herein. It is a well-established principle that property held for public … No. 85-37, p 51). Further, even if the purpose of such use is public in nature, it may not be accomplished in violation …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county in which it is located, unless excluded by the county's rules and … located within a county which has established a plan is eligible to participate in the plan (see 1979 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 91-56
… in section 2828 of the Public Authorities Law relative to termination of public authorities, encompasses only … ; provided, however, that any appropriation made to such authority or commission by the state of New York or … terminated by law" as used in section 2727(4)(b) appears to contemplate the provisions of section 2828. It also …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 2000-9
… the executive director has met the specified criteria and is eligible for the specified additional compensation. You … No. 89-27, p 63; 1987 Opns St Comp No. 87-8; p 13). It is well-established, however, that additional compensation … and employees (see 1999 Opns St Comp No. 99-4, p 6). It is not a gift, however, if compensation is presently earned …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9VII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… A guiding principle of cash management of State resources is that the State maximizes the investment of state funds. As … the State’s General checking account. Prior notification is required as soon as the agency has knowledge of the deposit date. For current day deposits notification is required by 9:30am. This permits these moneys to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewManagement of Indoor Air Quality for Individuals With Asthma
… from April 2014 to January 2021. About the Program Asthma is a significant public health problem in the United States. It is one of this country’s most common and costly diseases, … often requires emergency care and hospital admission and is responsible for a high number of missed school and/or work …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaState Agencies Bulletin No. 2001
… Purpose The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … tax on the wages of nonresident alien (NRA) employee is subject to an additional withholding amount which is added to NRA employees’ wages for calculating federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022DiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… data. DOH’s failure to act on this recommendation means it is likely still collecting, reporting and analyzing data that is inaccurate, inconsistent, and incomplete. DOH should … determine if publicly reported nursing home survey data is reliable. Status : Not implemented. Auditors tested data …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesCUNY Bulletin No. CU-345
… in determining whether an individual providing services is an independent contractor or an employee. Payroll Bulletin … In accordance with IRS Publication 519, if there is no employee-employer relationship between CUNY and the person providing the service, the compensation is subject to the 30% rate (or lower rate as determined by a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providing