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Lansing Fire District – Financial Condition (2013M-80)
… audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. … from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners … through 2012 were unrealistic. Total expenditures during this period were approximately $777,000 less than …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… effectively managed the financial condition of the water and sewer districts by reasonably estimating budgets and … sewer districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit … estimates and monitor the budgets throughout the year. Develop a plan to address the negative fund balances in …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116State Agencies Bulletin No. 1445
… Reissued W-2, W-2c/Corrected W-2, SS/Med Refund Request (Year), or NYC/Yonkers Income Tax refund request), EmplID and … including: Department ID/Agency Code, the applicable year, an explanation of the request, and any supporting … (Agency W-2c Report) and complete a Form AC3206 (Prior Year Social Security and Medicare Tax Refund Certification) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsDiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
State Comptroller Thomas P DiNapoli in a letter released today called on the US Department of Transportation and the Federal Railroad Administration to str
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersTown of Solon - Financial Management (2018M-233)
… plans to address the Town’s operational and capital needs in the general and highway funds. Key Findings From December … 2014 through December 31, 2017, unrestricted fund balance in the general fund increased by $106,230 (110 percent). … During the same period, unrestricted fund balance in the highway fund increased by $50,007 (24 percent). …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Greenville Fire District – Capital Reserve (2014M-64)
… of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for the period of … through September 30, 2013. Background The Greenville Fire District, which is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… identify students who received Medicaid-eligible services from the District or file Medicaid reimbursement claims to … agreed with our recommendations and indicated they plan to initiate corrective action. … audit school lisbon …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Greenville Fire District – Investment Program (2023M-106)
… money market accounts, which had average available funds for investing of $845,365. Had officials considered other … investment procedures to convey management’s expectations for managing the District’s investment program, Solicit … options. Key Recommendations Develop written procedures for the investment program’s operation consistent with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Town of Springport – Financial Management (2014M-329)
… building reserve or transfer its money into other reserve funds with the same tax base to the extent permitted by …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Watkins Glen Central School District - Financial Management (2019M-57)
Determine whether the Board and District officials monitored the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… the District generated operating surpluses in three of those years, only a fraction was used to finance … through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, exceeding the 4 percent statutory limit. Of the District’s six reserves, two were not used as intended …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Implementation of the Security Guard Act
… To determine whether the Department of State (Department) is adequately monitoring and enforcing the requirements for security guards under the Security Guard Act. The audit covered the period from April 1, 2016 to November 23, 2020. About the Program Article 7-A …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actOpinion 2000-15
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … a volunteer firefighter who resides in another state and is a member of an out-of-state volunteer fire department … agreement is subject to the approval of the New York State Attorney General (General Municipal Law §469) and the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 89-38
… AND EMPLOYEES -- Retirement Benefits (authority of a school district to purchase insurance to provide benefits … agrees to elect to receive the "zero option". This is in reply to your letter concerning the authority of a school … and Social Security Law. The insurance purchased by the school district under the proposed program would …
https://www.osc.ny.gov/legal-opinions/opinion-89-38CUNY Bulletin No. CU-759
… needed, Earnings Code ARO must be used. Please refer to Payroll Bulletin No. 1893 for more information. Agencies … Deductions All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be … Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-759-cuny-retroactive-salary-rate-increases-steamfitter-andCUNY Bulletin No. CU-750
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY rate … This determination provides for a retroactive increase to the hourly rates effective 01/01/2019, 01/01/2020, and … dated October 11, 2022, provides for retroactive increases to the hourly rates effective 01/01/2019, 01/01/2020, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisorSelected Financial Management and Administrative Practices
… (NCPA) operates in compliance with governing statutes and guidelines. Our audit covers the period January 1, 2010 … Nassau County. Public Administrators are responsible for administering the estates of individuals who die … heirs who are not qualified or willing to administer the estate. They are responsible for collecting, securing, and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesOpinion 93-18
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Ordinary Disability (Section 362) – Special 20- and 25-Year Plans
… Disability Retirement (RS6038) . You You must select a pension payment option for the payment of your disability benefits. The pension payment option election form must be completed by you …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362CUNY Bulletin No. CU-572
… Purpose To inform agencies of raise eligibility and automatic processing and to provide agencies with the procedures for reporting certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-572-2012-2016-psc-retroactive-general-salary-increases