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Town of Ephratah – Accounting Records and Reports (2022M-138)
… decisions. The general fund balance was understated by $34,270 and the highway fund balance was understated by $60,948. Bank reconciliations were not performed in a …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Dutchess County – Contract Monitoring (2023M-142)
… $4.3 million without ensuring that reports provided by the vendor were reviewed before approving the claim. The … for one contract exceeded the agreed-upon contract amount by $215,395. Key Recommendations Ensure all claims have …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… sustainable investments that can weather the market’s ups and downs, and is one of the reasons we remain one of the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterVillage of Catskill – Accounting Records and Reports (2024M-66)
… with New York State General Municipal Law Section 30 by filing all required Annual Financial Reports (AFRs) with … annually audit the Clerk- Treasurer’s Records, as required by New York State Village Law 4-408 (e). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Wyandanch Union Free School District – Budget Review (B25-7-3)
… Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorizes the District to … of $23,336,380, which is within the limits established by law. Key Recommendations This budget review did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Industrial Development Agencies in New York State
… in New York. An IDA is a type of public benefit corporation that offers financial incentives, including … The goals of IDAs include increasing job opportunities and improving economic welfare within the municipality. Per … 2023. Users can change the fiscal year and click a region on the map to display more information on the IDAs in that …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateState Agencies Bulletin No. 1919
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuConflicts of Interest of Municipal Officers and Employees
… complete brochure [pdf] As a municipal officer or employee, your job by its very nature … law applies to you, whether you are paid or unpaid, or a member of a municipal board, commission or agency. The term … nature and extent of that interest in writing. You must make the disclosure as soon as you become aware of the actual …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesState Agencies Bulletin No. 1267
… Type Payment Effective Date Check Date Administration 14 Lag 09/26/13 10/23/13 Institution 14 Lag 10/03/13 10/31/13 Eligibility Criteria Performance … of service in such grade by 10/01/13; and Has a Pay Basis Code of ANN on the payment effective date; and Was rated at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1267-october-2013-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1266
… Type Payment Effective Date Check Date Administration 14 Lag 09/26/13 10/23/13 Institution 14 Lag 10/03/13 10/31/13 Eligibility Criteria Performance … of service in such grade by 10/01/13; and Has a Pay Basis Code of ANN on the payment effective date; and Was rated at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1266-october-2013-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1245
… Position Has Both Equated Grade and NTE Position and Job do not match FIS Missing FIS At or Below Current FIS Below … Position Has Both Equated Grade and NTE Position and Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1245-april-2013-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1145
… creating the Additional Pay record for those employees who do not meet the criteria in the Automatic Set Up section but … -.01538. Earnings Code Description BOT Marine Off Road Pay COM Command Payment EXD Expanded Duty Pay HZM Hazard Material … following actions: Create the D4A record for employees who do not meet the criteria in the Automatic Set Up section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1145-2012-2013-deficit-reduction-plan-employees-agency-police-services-unitOther Bulletin No. 15
… Employee has an Employee Status of Active, Leave with Pay or Leave of Absence on the last day of the above pay period. … Extra Serv Clin Teacher Multi EC2 Extra Serv Clin Teacher Single EH1 Extra Serv Physician 76 Multi EH2 Extra Serv Physician 76 Single EP1 Extra Serv Physician Multi EP2 Extra Serv …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityOther Bulletin No. 14
… Employee has an Employee Status of Active, Leave with Pay or Leave of Absence on the last day of the above pay period. … Extra Serv Clin Teacher Multi EC2 Extra Serv Clin Teacher Single EH1 Extra Serv Physician 76 Multi EH2 Extra Serv Physician 76 Single EP1 Extra Serv Physician Multi EP2 Extra Serv …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-14-2011-2012-deficit-reduction-plan-state-universityState Agencies Bulletin No. 2121
… meet the eligibility criteria are affected: Administrative Services BU02 Operational Services BU03 Institutional Services BU04 Division of Military and Naval Affairs BU47 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2121-april-2023-civil-service-employees-association-csea-3-salary-increaseOpinion 89-4
… and stockholder) GENERAL MUNICIPAL LAW, §§801, 802(1)(a), (1)(g); LOCAL FINANCE LAW, §60.10: (1) A town supervisor … as depository is because the other bank refused to comply with the town's preferred policy of requiring securities … bank in the town and that one of the town councilmen is a member of that bank's advisory board. You further indicate …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Comptroller DiNapoli Releases School Audits
… methods for all purchases, including those that do not require competitive bidding. Copenhagen Central School …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1153
… earnings that are automatically calculated by the system (i.e. overtime), agencies must separate earnings by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1153-april-2012-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1152
… earnings that are automatically calculated by the system (i.e. overtime), agencies must separate earnings by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1152-april-2012-performance-advances-graded-and-ns-equated-grade-employeesSUNY Bulletin No. SU-214
… using an overpayment earnings code or an AC-230.In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-214-october-1-2009-october-1-2010-and-october-1-2014-stipend