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Overtime Compensation – Legacy Reporting
… or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime … pay; Inconvenience pay; Location pay; and Straight pay for holidays. *Not all holiday premium pay is considered …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationAgencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfHolland Patent Central School District – Access to the Student Information System (2016M-326)
… personal, private and sensitive information (PPSI) in the student information system (SIS) for the period July … The Holland Patent Central School District is located in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida County and the Town of Russia in Herkimer County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… Local sales tax collections in New York state grew by 3% in July compared to the same month in 2022, according to an analysis released today by State … Local sales tax collections in New York state grew by 3 in July compared to the same month in 2022 according to an …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearOpinion 2007-8
… such periods as the Comptroller shall deem necessary, and does not relate to any report made by the entity. …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Village of Pelham – Information Technology (2016M-410)
… is located in the Town of Pelham in Westchester County and has a population of approximately 6,900. The Village is … has not installed an adequate web filtering process and not adopted procedures to adequately monitor IT usage and enforce compliance with the Village’s acceptable use …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… $215,255 for the 2013 fiscal year. Key Findings The Board does not provide adequate oversight of District financial … or bank reconciliations, the Board cannot verify if it is approving all claims for payment. In addition, it …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Opinion 92-49
… constituting park facility) REFERENDUM - Permissive (need for when town leases land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail is subject to permissive … the proposed recreational trail would constitute a park for the provisions of law relating to the holding of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
Town of Canandaigua Fund Balance Water Operations and Information Technology 2017M109
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Cooperative Information Technology Services (2012MR-1)
… complete report - pdf] We also released 10 letter reports to the following: Schoharie County [pdf] and the Village of … audit was to determine if local governments could reduce IT costs and/or enhance their efficiency through cooperative … Intermunicipal cooperation for certain IT services is also occurring in Broome and Tompkins Counties. Additional …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Opinion 2000-14
… the teacher prior to retirement; there would be no fiscal obligation for the school district to provide payments into … retirement; and the school district would have no fiscal obligation regarding payments due from the program to the … the teacher prior to retirement. There would be no "fiscal obligation" for the school district to provide payments into …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 89-36
… compliance with the permissive referendum requirements is required if an authorization to issue obligations for the … issuance of obligations for such capital improvement... is required by law to be subject to a permissive or mandatory … of probable usefulness of such capital improvement ... is equal to or more than such minimum period of maturity . …
https://www.osc.ny.gov/legal-opinions/opinion-89-36State Agencies Bulletin No. 1515
… via AC230. Affected Employees Any employee submitting a check to repay an overpayment Background Due to a change in … deposited into the agency account. The agency should then write an agency check to the Comptroller’s Revolving Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… through March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately 2,500. The Town is governed by … the Town Clerks fiscal operations for the period January 1 2008 through March 17 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325State Agencies Bulletin No. 1025
… Report, providing information on the addresses that do not meet the bar-code format. (Please note, improvements … be bar-coded. These guidelines can be found at www.usps.com and in the attached Guidelines for Writing Barcodeable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsOpinion 88-49
… 213; Elrod v Burns , 427 US 347, 96 S Ct 2673, 49 L ed 2d 547; Board of Regents v Roth , 408 US 564, 92 S Ct 2701, 33 L …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Greenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… pdf] Audit Objective Determine whether the Greenport Union Free School District (District) used District resources to … Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newSelected Aspects of Incident Intake and Investigation
… Purpose To determine whether the Justice Center for the Protection of People With Special Needs (Center) met its responsibility to operate a hotline, … period July 1, 2013 through May 16, 2016. Background The Center was established by the Protection of People With …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Conduct condition assessments of eligible assets and summarize the results using a measurement scale; Estimate … condition level. Guide to Financial Operations REV. 09/03/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsVillage of Delhi – Audit Follow-Up (2019M-204-F)
… - pdf ] | [ read complete 2020 report - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in … The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-f