Search
Barker Central School District – Payroll (2023M-19)
… compensation payments were not always accurate, approved or supported. District officials did not ensure the pay rates were accurate or overtime was approved and supported. Therefore, payroll … that were inconsistent with Board-approved contracts or collective bargaining agreements (CBAs), resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Town of Berne – Board Oversight (2021M-77)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … audit. The Board did not: Request or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly cash reports detailing money received and disbursed, …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Comply with the District’s procurement policies and regulations. Competitive pricing was not obtained for 199 … Law (GML) and the District’s procurement policies and regulations, or properly review and approve change orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Division of Housing and Community Renewal Bulletin No. DH-74
… If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-74-april-2015-district-council-37-dc37-salary-increaseUnified Court System Bulletin No. UCS-230
… Be in Negotiation Unit S9, G9 (Blazer Allowance Payment only); or SY, SR, 86, 87 (Uniform Allowance Payment only); or DR, F8 (Uniform or Blazer Allowance Payment); and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-230-june-2016-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-217
… NYS Unified Court System (UCS) in Negotiating Units SY, SR, S9, DR, F8, 87, G9 and 86 who meet the eligibility … Agreements between the UCS and Negotiating Units SY, SR, S9, DR, a uniform and equipment allowance or maintenance … S9, G9 (Uniform Blazer Allowance Payment only); or SY, SR, 87, 86 (Uniform Allowance Payment Only); or DR, F8 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-217-june-2015-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-241
… NYS Unified Court System (UCS) in Negotiating Units SY, SR, S9, DR, F8, G9, 86 and 87 who meet the eligibility … Agreements between the UCS and Negotiating Units SY, SR, S9 and DR, a uniform and equipment allowance or … Unit S9, G9 (Blazer Allowance Payment only); or SY, SR, 86, 87 (Uniform Allowance Payment only); or DR, F8 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-241-june-2017-uniform-and-equipment-uniform-allowance-andOpinion 2009-1
… offices in the same municipality ( see e.g . 1994 Ops Atty Gen No. 94-12). While there is no statutory or common … 83-129 at 163; 1979 Ops St Comp No. 79-81, at 16; 1988 Ops Atty Gen No. 88-41). 2 Pursuant to section 2 of chapter 238 …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 88-41
… cash surplus or unanticipated revenues shall be utilized only to the extent that the total of all revenues of such …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Brownfield Cleanup Program
… or are unable or unwilling to pay for remediation, and only after DEC makes all reasonable efforts to secure …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programUnified Court System Bulletin No. UCS-206
… Purpose To inform agencies of OSC’s automatic processing of the October 2014 Salary Increase (Bargaining Units 87, 86, 88, CT) and provide instructions for payments not processed … To inform agencies of OSCs automatic processing of the October 2014 Salary Increase Bargaining Units 87 86 88 CT and provide instructions for payments not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-206-october-2014-salary-increase-bargaining-units-87-86-88-ctDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… million higher than the latest projections largely due to strong personal income tax receipts, according to the state monthly cash report and a mid-year report on … settlement dollars. “New York’s cash position continues to improve with higher-than-expected tax collections and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearOpinion 94-27
… if it is determined that all of such property owners are benefited by the improvement. Town Law, §200 authorizes a … We believe these restrictions on the right to petition are evidence of legislative intent that only abutting or … 1965, ch 855, stating that improvements under section 200 are to be paid by fronting or adjoining owners). If sections …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… Department’s primary sources of revenue are bell jar and bingo profits, and donations. The Department’s revenues and … $65,000 and $53,000, respectively. Key Findings The Board does not provide adequate oversight of the Department’s … for all of the Department’s accounts, including bingo, bell jar, and auxiliary. Although all the Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overPutnam County Industrial Development Agency – Management Practices (2013M-257)
… Board should follow. PCIDA officials do not have project approval criteria that is specific to the County, and they … documented cost-benefit analysis for each proposed project prior to its approval taking into consideration factors such as jobs …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementState Agencies Bulletin No. 1306
… of Transportation or the Office of Parks, Recreation and Historic Preservation in the following bargaining units … in the 2011-2016 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and the 2011-2015 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1306-2014-special-assignment-duty-pay-calendar-year-2013State Agencies Bulletin No. 1233
… the State of New York and the Civil Service Employees Association (CSEA) and the 2011-2015 Agreement between the … Routes within NYS, on NYS highway routes or on NYS parkway systems at least one-third or more of the time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1233-2013-special-assignment-duty-pay-calendar-year-2012Town of Prattsville – Justice Court (2012M-243)
… the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange … GASB Statement No 33 provides accounting and reporting guidelines for nonexchange transactions …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDivision of Housing and Community Renewal Bulletin No. DH-50
… the employee’s evaluation date. OSC Actions After payroll processing is completed for Pay Period 14L, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-50-october-2010-performance-advances-graded-and-ns-equated