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GASB Statement 87, Leases
… to cancel a lease if the government doesn’t appropriate funds for payments. This typically occurs on an annual basis. … the procurement process or the likelihood to appropriate funds based on historical experience. View a Reasonably …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 918
… Rate in a higher graded or NS equated to grade position (on the NYS Position page) counts toward Job Rate service in a … grade. Lateral Transfers: If the bargaining unit changes on a lateral transfer but the employee remains at the Job … one (1) year at Job Rate in the new grade payable on the next appropriate pay cycle. Note : One (1) full year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/918-september-2009-merit-step-listings-and-payments-certain-graded-and-nsDivision of Housing and Community Renewal Bulletin No. DH-66
… employee within the purview of the Agreement between the State of New York and DC-37. Effective Date(s) The second … provided for in the 2011-2016 Agreement between the State of New York and DC-37. A Time Entry transaction should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-66-second-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-71
… employee within the purview of the Agreement between the State of New York and DC-37. Effective Date(s) The third … provided for in the 2011-2016 Agreement between the State of New York and DC-37. A Time Entry transaction should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-71-third-phase-deficit-reduction-plan-rrsu-employeesDiNapoli: One in Ten New York Households Suffer From Food Insecurity
… Approximately one in ten, or about 800,000, New York households experienced food insecurity at some point … on a daily basis,” said Paule T. Pachter , president & CEO of Long Island Cares - The Harry Chapin Regional Food …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityState Agencies Bulletin No. 1922
… which implemented the 2016-2022 Agreement between the State of New York and the United University Professions … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 428 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1922-april-2020-lifeguard-retroactive-2-salary-increase-state-universityModel Code of Ethics for Local Governments - Frequently Asked Questions
… Code"”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide for a …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsOpinion 91-10
… rather than an independent corporate entity (see Kenwell v Lee , 261 NY 113; Tom Sawyer Motor Inns v Chemung County …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Operational Advisory No. 14
… draw reimbursement purposes. These measures keep New York State in compliance with CMIA Regulations. Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/14-federal-billing-changes-due-implementation-p2pComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Madison …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… residents. The Village of Youngstown and Fort Niagara State Park are also located in the Town. The Town is governed … follow the contract provisions when it billed the New York State Department of Parks, Recreation and Historic …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Fire District is a district corporation of the State, distinct and separate from the Towns of Southampton … adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced the … who take advantage of their position to steal taxpayer money,” said DiNapoli. “Local governments need to make sure … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsChautauqua County – Investments and Payroll (2016M-147)
… Key Findings The Director of Finance did not always invest funds in accordance with the County’s adopted investment …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Seneca County – Water and Sewer Operations (2017M-4)
… 1, 2015 through November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, … and encompasses 10 towns and four villages. The County is governed by an elected 14-member Board of Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Village of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Ballston Area Recreation Commission – Board Oversight (2015M-269)
… The Commission has not filed annual update documents with OSC since 2004. Key Recommendations Establish policies and procedures to provide the Director with a consistent method for collecting funds from program … that were not deposited. File the annual update document with OSC within 60 days after the close of the fiscal year. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Willsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity was properly recorded and … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Utica City School District - Payroll (2018M-175)
… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 … For example, the Board did not authorize salaries paid to six individuals totaling $347,368 and paid $11,690 to an employee who worked offsite without certainty as to the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. The Company, … fire protection for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In 2014, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-funds