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Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… report - pdf] [read 2016 report - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fDivision of Housing and Community Renewal Bulletin No. DH-59
… to the NYS Department of Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-59-april-2013-district-council-37-dc37-longevity-lump-sumDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… manage or enforce the county’s contract with Tindale Inc. for the operation of the county’s three golf courses, … but was amended to require Tindale to contribute $300,000 for a substantial clubhouse project at one course, and to … of the lack of oversight, Tindale did not perform or pay for a number of required contractual duties, as well as …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersDivision of Housing and Community Renewal Bulletin No. DH-46
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … of New York and the Rent Regulation Services Unit provide for the payment of Performance Advances to eligible RRSU employees. The agreement also provides for a Performance Advance to an increased Job Rate on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-46-april-2010-performance-advances-graded-and-ns-equatedDivision of Housing and Community Renewal Bulletin No. DH-54
… 131.6 and the 2007-2011 negotiated agreement between the State of New York and the Rent Regulation Services Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-54-october-2011-performance-advances-graded-and-ns-equatedDivision of Housing and Community Renewal Bulletin No. DH-50
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … agreement between the State of New York and RRSU provide for the payment of Performance Advances to eligible RRSU employees. The contract also provides for a Performance Advance to an increased Job Rate on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-50-october-2010-performance-advances-graded-and-ns-equatedDivision of Housing and Community Renewal Bulletin No. DH-28
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … in Bargaining Unit 67 Effective Date October 4, 2007 for Pay Period 14L, paychecks dated October 31, 2007 … of New York and the Rent Regulation Services Unit provide for the payment of Performance Advances and Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-28-october-2007-performance-advances-and-longevityOpinion 88-62
… purposes, to construct, operate and maintain "solid waste management facilities" (see also GML, §120-w). A "solid waste management facility" is any facility employed beyond the … Law, §27-0701[2]). The operation of solid waste management facilities is governed by rules and regulations …
https://www.osc.ny.gov/legal-opinions/opinion-88-62New Hartford Central School District – Payroll (2021M-149)
… Central School District (District) officials ensured the District accurately paid employees’ salary and wages. Key … accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with Board … Officials did not: Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Annual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfOpinion 89-61
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN SUPERVISOR -- … of matters arising within the village. As a general rule, all moneys raised by real property taxes for town … the village board may wish to consider that, as a general rule, fines imposed by a town justice court for criminal …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Agencies Bulletin No. 705
… processing of the LLS and to provide instructions for payments not processed automatically. Affected Employees … 26, 2007 (Institution). There will be no direct deposit for this payment. Background Chapter 419 of the Laws of 2004, … New York City and Yonkers City taxes, Social Security/Medicare, retirement normal contributions, garnishments and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/705-april-2007-pst-longevity-lump-sum-lls-paymentXIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… will typically be the main office for the agency or a department wide location. End of Project Information Section. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlState Comptroller DiNapoli Releases Municipal & School Audits
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. The board also appropriated fund … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the village had over $1.1 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… greater savings by modifying the terms of the program. For example: the district should review the eligibility requirements of the program for married couples and family members employed by the district. For the 2021 calendar year, auditors found the district could …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2313.1
… instructions; Updated guidance on entering transactions for multiple pay periods in a single check date for Employees who have Hourly and Fee service in an Executive … (Earnings Code LGS) based on years of qualifying service for employees in an eligible bargaining unit. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23131-longevity-service-payment-employees-eligible-bargaining-unitState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … could occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsChautauqua County – Court and Trust (2020-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-2020-ct-1.pdfSchodack Central School District - Extra-Classroom Activities (2019M-85)
Determine whether extra-classroom activity funds (ECA) were adequately safeguarded and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/schodack-2019-85.pdfDiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… emergency management coordination left people living in group homes at risk during the onset of the COVID-19 … from COVID-19, and more than 13,000 contracted the virus in its residential programs from March 2020 to April 2022. … and oversight put residents, families and staff in harm’s way. I urge OPWDD to implement our recommendations …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemic