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Opinion 90-53
… that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Consultants (authority to contract … assessor on contractual basis) BUILDING INSPECTOR -- Independent Contractor (authority to contract out functions … of choice" (see Filmways Communications of Syracuse Inc . v Douglas , 106 AD2d 185, 186, 484 NYS2d 738, 739, affd …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Comptroller DiNapoli Releases School Audits
… student grades, modifying student information system (SIS) permissions, assuming accounts or identities and viewing … There were also unnecessary user accounts in the SIS, including those for former district employees, former … at least in part, district officials’ failure to review SIS audit logs on a regular basis, properly manage accounts …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… pursuant to collective bargaining agreements. 60004 Dental Insurance State’s contribution to the Dental Insurance plan. 60007 Dependent Care Advantage Employer … by June 30, 2013. SFS Account Title Description 60170 Auto Accident Claims Payment of claims for damage to personal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2CUNY Bulletin No. CU-212
… Purpose To notify agencies of new Deduction Codes to be used to … Revenue Code (IRC) Section 132, The City University of New York (CUNY) is offering a Qualified Transportation Fringe … This notifies agencies of new Deduction Codes to be used to process deductions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-212-processing-payroll-deductions-new-cuny-transit-benefitPension Contribution Rates to Decrease for Fiscal Year 2015-16
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) will decline in Fiscal Year 2015-16, New York State Comptroller Thomas P. DiNapoli announced … Employer contribution rates for the New York State and Local Retirement System NYSLRS will …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16SUNY Bulletin No. SU-238
… Employees Employees designated management or confidential in the State University of New York – BU13 who meet the … Date(s) The 2016 Discretionary Award should be processed in the Administration Pay Period 7L, Paychecks dated 07/27/16 … a 2016 Discretionary Award and must include the payment amount. The roster must be signed by the campus president and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-238-2016-suny-discretionary-award-managementconfidentialCity of Troy – Budget Review (B5-14-23)
… and, having nearly depleted its capital reserve, is issuing debt to fund capital expenditures. Due to a change in …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23CUNY Bulletin No. CU-463
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program Background The … Program. Employees receive an annual incentive payment in exchange for waiving their City health benefits when other … coverage on a semi-annual basis. The maximum payment amount is $500; the payment must be prorated for any period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-463-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-540
… Health Benefits Application and the MSC Enrollment/Change Form. An employee will receive $3,000 for waiving family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-540-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-504
To provide agency instructions for processing the CUNY Health Benefits Buy Out Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-504-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-498
To provide agency instructions for processing the CUNY Health Benefits Buy Out Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-498-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-488
To provide agency instructions for processing the CUNY Health Benefits Buy Out Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-488-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-476
To provide agency instructions for processing the CUNY Health Benefits Buy Out Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-476-city-university-new-york-cuny-health-benefits-buy-outInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… year 2012-13 and certain expenses for the two fiscal years ended June 30, 2012. Background The Institutes of Applied Human … served 80 students. For the fiscal year ended June 30, 2013, Institutes reported about $2.3 million in …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualChildren’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, … education providers, such as the Center, are reimbursed for their services using tuition rates established by SED … the financial information reported on their annual CFRs. For the three fiscal years ended June 30, 2009, the Center …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by The Arc Erie County New York (Arc Erie) on its Consolidated … To determine whether the costs reported by The Arc Erie County New York on its …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualGovernment-Wide Financial Data – 2023 Financial Condition Report
… This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a … future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets applicable to a … and The difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataComptroller DiNapoli Releases Municipal Audits
… – Board Oversight (Wayne County) The board adopted a credit card policy authorizing the director to have custody, control and use of the library credit card but did not effectively monitor the usage of the …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. … School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191