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Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsCampbell-Savona Central School District – Financial Condition (2015M-42)
… general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Key Findings District officials did not perform a cost-per-meal analysis and did not ensure cafeteria operations … to almost $179,000. Key Recommendations Complete a cost-per-meal analysis and, where possible, explore methods …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Town of Bridgewater – Financial Operations (2013M-309)
… and the Supervisor has allowed the bookkeeper to sign Town checks in the bookkeeper’s own name. Key … is maintained for each fund. Periodically review the work of the bookkeeper. Ensure that the bookkeeper makes …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Restrictions – State Police Plan
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… be included in your pensionable earnings. As of July 1, 2019, public safety overtime that is paid to you by a public …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsGreen Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including $64,063 before his effective retirement date. The District inappropriately provided an advance of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Village of Mexico – Financial Management (2023M-170)
Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/mexico-village-2023-170.pdfCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
Determine whether the Cheektowaga Economic Development Corporation (CEDC) Board properly managed and monitored the revolving loan fund program.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cheektowaga-economic-development-corp-2021-85.pdfNewfane Central School District – Financial Management (2020M-88)
Determine whether the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/newfane-2020-88.pdfLawrence Union Free School District – Financial Management (2025M-115)
Did the Lawrence Union Free School District (District) Board of Education (Board) and officials properly manage fund balance?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/lawrence-union-free-school-district-2025-115.pdfTown of Haverstraw - Financial Condition (2019M-52)
Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/haverstraw-52.pdfIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… must then create and submit a Single Payment Voucher for returning the funds to the federal government. See …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsResources for Local Officials
… Commissioner Training Contact Us Questions? Contact LGSA …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsOpinion 88-47
… New York City Charter and Administrative Code ( L.K. Land Corp. v Gordon , 1 NY2d 465, 154 NYS2d 32, cert den sub nom Greenfield v L.K. Land , Corp., 352 US 989, 77 S Ct 387, 1 L ed 2d 368). In rejecting … Charter and Administrative Code discussed in L.K. Land Corp. , supra , section 1422 of the Real Property Tax Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 92-35
… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable … RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-35State Agencies Bulletin No. 1919
… BU31 Background Pursuant to Chapter 55 of the Laws of 2021, which implements the negotiated 2015–2019 agreement … Lag 03/26/2015 04/07/2016 04/06/2017 04/05/2018 07/07/2021 Institution Extra Lag 03/26/2015 04/07/2016 04/06/2017 … is equal to a salary step of the employee’s grade. The result of this comparison will determine the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuState Agencies Bulletin No. 1829.2
… the 04/01/2020 Salary Schedule is loaded in PayServ as part of processing for the Administration cycle, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18292-april-2020-civil-service-employees-association-csea-retroactive-2State Agencies Bulletin No. 1915
… employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) are … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligibleState Agencies Bulletin No. 1828.1
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020 Arbitration Eligible (BU01) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-non