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Opinion 88-75
… very costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the case. …
https://www.osc.ny.gov/legal-opinions/opinion-88-75State Contract and Payment Actions in May
… In May, the Office of the State Comptroller approved 1,717 contracts for … 2.2 million payments worth more than $12.3 billion. The office rejected 163 contracts and related transactions valued … masonry restoration for the Health Science Education Building at SUNY Downstate Medical Center in Kings County. …
https://www.osc.ny.gov/press/releases/2018/06/state-contract-and-payment-actions-mayUnified Court System Bulletin No. UCS-297
… 2021; served the equivalent of 120 workdays in each fiscal year and had a performance rating other than “Unsatisfactory” … 04/01/2021; and Has completed 120 work days in each fiscal year; and Received a performance rating of at least “Satisfactory” for service during the previous year. The following employees will become eligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the … expenditures that could have been paid for with reserve funds and the Board has not developed a written reserve fund … Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Homer Central School District – Financial Condition (2013M-306)
… a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Caledonia-Mumford Central School District – Financial Management (2024M-101)
… taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal years included in our audit period: The Board-adopted budgets made it … not necessary or reasonably funded and the debt reserve in the debt service fund had $337,777 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Town of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Oversight of Nurse Licensing
… Purpose To determine if the State Education Department (the Department): independently … within the Department’s established six-week time frame; on average, they were open over seven months. 482 … verifies education requirements, exam results, and out-of-state licenses, but does not take similar proactive …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingeLearning Videos and Resources
… The videos here provide explanation and guidance on reporting …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesUnified Court System Bulletin No. UCS-305
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … processing of the Judicial Longevity Payment (JLP) and to provide instructions for payments not processed … Tax Information: The JLP payment is supplemental taxable income, will be included in the employee’s taxable gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentTown of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located … Clerk transferred money between accounts under her control to cover up these shortfalls. During our audit, the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215DiNapoli Releases Analysis of Executive Budget
… The $168.2 billion State Fiscal Year (SFY) 2018-19 Executive Budget proposes several measures … the Executive Budget submitted to the Legislature on Jan. 16. Read the Report on the State Fiscal Year 2018-19 …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetState Agencies Bulletin No. 2008
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … in a separate check or direct deposit regardless of when it is paid. The separate check will be issued with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsState Contract and Payment Actions in October
… Oswego County. $2 million with H.T. Lyons to replace the hot water pump system at Mid-State Correctional Facility in …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-octoberReporting on Foreclosure of Real Property Funds – Kings County
… within five days of closing), and files the Report of Sale with the County Clerk within 30 days of closing, unless the … for foreclosure funds. We reviewed 10 of 35 foreclosures with surplus funds during our audit period and determined …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… sought reimbursement for the gifts or loans. During the 16-month audit period, auditors also found the district paid … than 11 hours a day, seven days a week, every week, for 16 months. The Comptroller’s audit also revealed: Bank …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsDiNapoli: Job Creation Increases for IDA Projects
… nearly 36,000 additional jobs in 2014, an increase of 18 percent from the prior year, according to a report … DiNapoli's ninth annual report examining the performance of the state's IDAs and how these entities work to attract, … in our state,” said DiNapoli. “But as the value of tax exemptions to private businesses continues to …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-job-creation-increases-ida-projectsUnified Court System Bulletin No. UCS-286
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … Graded Non-Judicial Employees Bargaining Unit 86, 88, CT Background Chapter 164 of the Laws of 2017, as amended by … Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-286-april-2020-state-new-york-unified-court-system-ucs-judicialState Agencies Bulletin No. 1749.1
… year will be provided in a future payroll bulletin. Tax Information An Institution Teacher Summer Session Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersState Agencies Bulletin No. 1485
… in the time Entry page with the number of hours worked. Retirement and Deduction Information For Calendar (CAL) … report salary for the Summer Session to the appropriate retirement system for employees working in the same agency. … credit days for employees who are members of the New York State Employees’ Retirement System (Plan Type 7Y) and have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1485-2016-summer-session-payments-institution-teachers