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North Greenbush Common School District – Budgeting (2016M-112)
… operates one school with approximately 20 students from kindergarten through first grade and then pays tuition for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the … fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationLyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Niagara Charter School – Student Enrollment and Billing (2013M-294)
… on file for five students was either inaccurate or missing. Key Recommendations Properly bill districts based on …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Town of Pittstown – Records and Reports (2013M-5)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, to September 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a … Town of Pittstown Records and Reports 2013M5 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Steuben County – Court and Trust Funds (2024-C&T-4)
… 2021 through May 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from … are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court. Together, the Commissioner, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4City of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Germantown Central School District – Financial Management (2013M-230)
… retained large amounts of taxpayer dollars without full disclosure of how these funds will be used. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Pittsfield – Disbursements (2013M-82)
… of approximately 1,370 residents. The Town is governed by an elected five-member Town Board, which includes the Town … checks totaling approximately $6,900 were never approved by the Board. We also tested 21 payroll disbursements … we found that the Highway Superintendent was underpaid by a total of more than $2,300 for his health insurance …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… operates six properties in the City of Lockport, providing a total of 352 housing units. The Authority can also issue vouchers for 188 additional units under the … compare the Executive Director’s compensation with what it had authorized or monitor the Executive Director’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… adequate mitigating controls or oversight. The Board does not perform, or contract with an independent auditor to …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Opinion 92-15
… only in part to line-of-duty injury); (effect of workers' compensation determination) WORKERS' COMPENSATION -- Compensation Award (effect on … Municipal Law, §207-c) GENERAL MUNICIPAL LAW, §207-c; WORKERS' COMPENSATION LAW, §30(3): When a deputy sheriff is …
https://www.osc.ny.gov/legal-opinions/opinion-92-15State Agencies Bulletin No. 1852.1
… Cuts and Jobs Act (for dates beginning after December 31, 2017 and before January 1, 2026), the maximum fair market …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedSUNY Bulletin No. SU-287
… of this bulletin is to provide instructions to campuses for processing United University Professions (UUP) … between the State of New York and UUP and provides for Discretionary Increases for UUP BU 08 employees. Payment of the increases is at the … of this bulletin is to provide instructions to campuses for processing United University Professions UUP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-287-2019-uup-discretionary-increasesCUNY Bulletin No. CU-270
… of OSC’s automatic processing and to provide instructions for processing payments not processed automatically. Affected … TK, TY and U3 Background The Memorandum of Understanding for Successor Agreements to the 2002-2006 Blue & White Collar Agreement between CUNY and DC 37 provides for a 1% General Salary Increase and an increase to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-270-2006-cuny-1-blue-and-white-collar-salary-increase-districtEssential Policy Elements – Travel and Conference Expense Management
… are certain fundamental elements that should be included in a travel and conference policy. The following list details … a listing of expenses not reimbursable such as charges for in-room movies, alcoholic beverages and other types of … for employee use of personal vehicles while on official business, including a requirement that employees document the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsState Agencies Bulletin No. 1336
… Settle BJS Back Pay Judicial Settlement BPA Back Pay Award BPO Back Pay Court Order BPS Back Pay Pre-Adjud Settle … Settlement FJS Front Pay Judicial Settlement FPA Front Pay Award FPO Front Pay Court Order FPS Front Pay Pre-Adjud … S3G Step 3 Out-of-Title Grievance WPS WC 60% Sup WSP Award/Supp Program Supplement Therefore, it is the agency’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1336-2014-2016-deficit-reduction-plan-psnu-employees-year-round-lifeguardState Agencies Bulletin No. 1296
… withheld for these employees. The report is available the Thursday after the payroll period is confirmed. The report is … withheld for these employees. The report is available the Thursday after the payroll period is confirmed. The report is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1296-2013-2015-deficit-reduction-plan-psnu-employees-year-round-lifeguardOpinion 2000-4
… (installment payments of) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (installment payment of termination pay) … Pay (installment payments) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §113, 470: A school … from service. 1 Collective bargaining between public employers and public employees is provided for by article 14 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4SUNY Bulletin No. SU-197
… courses over numerous semesters per year may further break down the amount per course as appropriate, not to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-197-2013-chancellors-power-suny-performance-incentive-payment