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Village of Monticello – Board Oversight (2016M-337)
… only after the Board has audited and approved them for payment and complete accurate bank reconciliations on a …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… supported, and nearly all the charges lacked support to show they were for a valid School purpose . When credit … that almost 98 percent of them lacked documentation to demonstrate the charge’s necessity or the School-related … Recommendation Adopt new, or update existing, policies to address credit card use, including the appropriate …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… disbursements that were adequately supported, reported and recorded and properly deposited and reported collections. Key Findings The manager made …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… accurately paid employees and properly maintained employee leave accruals. Key Findings Town officials did not ensure that all payroll payments were accurate, supported and authorized and … payment without formal Board authorization and a retention incentive that exceeded the Board’s authorization by $1,000. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141State Comptroller DiNapoli Releases School Audits
… did not use a standard separation payment calculation form and district officials did not provide guidance …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 90-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-14State Agencies Bulletin No. 1839
… is to provide agency instructions for processing the 2020 Institution Teacher Summer Session Payments and to … the day after the end of the employee’s contract. Calendar (CAL) teachers will remain Active in their regular … Employees’ Retirement System (Plan Type 7Y) and have a Payroll Status of Active or Leave with Pay. OSC will report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1839-new-procedures-processing-2020-summer-session-payments-institutionUnited Cerebral Palsy Association of Nassau County, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-14) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14-response.pdfNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) (2021-F-17)
To assess the extent of implementation of the five recommendations included in our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f17.pdfEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) 30-Day Response
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15-response.pdfFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfOpinion 90-54
… fully identify the alternate payee and provide a continuing current address. If it is intended that the …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 91-30
… under State or county contract) GENERAL MUNICIPAL LAW, §800(2): A town board member who is employed as a sales representative … 80-633, p 171; 1974 Opns St Comp No. 74-1363, unreported; 27 Opns St Comp, 1971, p 47). The town board member is deemed …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 94-13
… engaging in prohibited employment requires an adversarial hearing at which the municipality has the burden of proof. … (cf. General Municipal Law, §207-a[1], pertaining to the waiver of payments and medical treatment or hospital care for … of payments under section 207-a requires an adversarial hearing at which the municipality has the burden proof (see …
https://www.osc.ny.gov/legal-opinions/opinion-94-13State Agencies Bulletin No. 1999.1
… No. 1999.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … the State of New York, DOCCS, CSEA, and PEF allows DOCCS to establish a temporary overtime rate of 2.5 times the … or 11:00 pm on 01/19/2022 (Administration), agencies must submit the appropriate New 2.5x Earns Code (as listed in OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19991-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2004
… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a … Services Unit (BU04), or Professional, Scientific, and Technical Services Unit (BU05) titles that were not … the State of New York, the Department of Corrections and Community Supervision (DOCCS), the Civil Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleState Agencies Bulletin No. 1999
… number of hours submitted to determine the Extra Service payment amount owed. The agency should continue using either … in General Comments or Time Entry Comments that this payment has been calculated at 2.5 times the employee’s … due to the difference in the OT rate approved for payment. Previously Paid Overtime Using Earnings Code OTO or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1999-pilot-program-establishing-temporary-overtime-rate-employees-certainState Police Bulletin No. SP-229
… $1,754 Earnings End Date: Leave Blank Goal Balance Leave Blank Supplemental Location pay (SPL) (NYC, … $2,330 Earnings End Date: Leave Blank Goal Balance: Leave Blank Expanded Duty Pay (DPE) Earnings Code: … $9,235 Earnings End Date: Leave Blank Goal Balance: Leave Blank Maintenance Allowance (MTA) Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-229-april-2022-implementation-location-pay-certain-counties-and-increases