Search
Opinion 2002-8
… constructed and no debt outstanding) TOWN LAW §§195, 202-c: When a water district was established more than three … and, if so, pursuant to what procedures. Town Law §202-c(2) contains pertinent provisions relative to the dissolution of town water districts. Section 202-c(2) provides that, whenever the town board of any town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8IX.8.A Accounting for Federal Refunds – IX. Federal Grants
… adjustment voucher regardless of whether the grant award is open or closed with the federal agency or whether the appropriation/segregation is active or lapsed. See Chapter VII, Section 3 - Refund of … amount reported to the vendor and the IRS. When a refund is received on an open award and it relates to a lapsed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsMcConnellsville Fire District – Financial Operations (2014M-19)
… separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member Board of … when adopting the 2014 budget and computing the tax levy limit. The Board has not adopted a code of ethics, … when adopting the annual budget and calculating the tax levy limit. Adopt a code of ethics, procurement policy and an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in … within the Treasurer’s office were adequately segregated and did not implement compensating controls. Key … Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish and enforce …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Cortland County – Public Water Supplies (2016M-318)
… Key Finding Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled approximately $3 million. Key Findings … appointed specific vendors to provide goods and services for the year, without obtaining competition. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Northeastern Clinton Central School District – Payroll (2016M-76)
… 31, 2015. Background The Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, … identified underpayments. … Northeastern Clinton Central School District Payroll 2016M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Town of Webb Union Free School District – Financial Management (2022M-53)
… fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … documentation, for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Oppenheim – Town Clerk Operations (2014M-248)
… million. Key Findings The Clerk did not issue receipts when other adequate documentation did not exist. The Clerk … duplicate receipts for all Town transactions when no other form of adequate documentation is available. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… public authority debt issuances. Finally, municipalities, school districts and district corporations are authorized to issue bonds to refund … Law ( Sections 90.00 and 90.10 ) is that municipalities, school districts and district corporations secure the …
https://www.osc.ny.gov/debt/approvalsState Agencies Bulletin No. 892
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/892-april-2009-performance-advances-and-longevity-payments-graded-and-nsDivision of Housing and Community Renewal Bulletin No. DH-41
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … service. For employees with an Increment Code of 0410 who have had continuous paid service, the Longevity Payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-41-october-2009-performance-advances-and-longevityDivision of Housing and Community Renewal Bulletin No. DH-38
… is below the Job Rate of the employee’s current grade on the 4/1/08 Salary Schedule are eligible for a Performance … 2008; and was rated “Satisfactory” or its equivalent on the employee's last annual evaluation date. Longevity … eligible for a Longevity Payment. The payment is effective on the first day of the pay period following completion of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-38-april-2009-performance-advances-and-longevity-paymentsOther Bulletin No. 18
… the employee returns to active payroll status. Demotions after 09/30/13: An employee who is not eligible for the … agency should submit a transaction to make the LLS payment after the employee completes six (6) full pay periods in the … who takes a voluntary demotion from a permanent position after the completion of a probationary period in the higher …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-18-october-2013-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1563
… to 600 and a value exists in both the Equated to Grade field and the Approved Salary Rate field Position and Job do not match - if the Position Number … or 600 with a value of 001-037 in the Equated to Grade field, and the Pay Basis Code is ANN and the increment code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1563-april-2017-public-employees-federation-pef-2-salary-increaseState Agencies Bulletin No. 1395
… effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration Lag 03/26/15 … code of Leave of Absence/WCL, WDL, WPS or WSP) on the payment effective date, OSC will automatically insert a row … (not related to a Workers’ Compensation Leave) on the payment effective date and returns to Active status in an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1395-april-2015-civil-service-employees-association-csea-salary-increaseComptroller DiNapoli Releases School Audits
… and the Yorkshire-Pioneer Central School District . “In an era of limited resources and increased accountability, … additional fund balance to finance operations. In addition, the unemployment reserve is overfunded. … exceeding statutory limits by almost $1.7 million. In addition, the district’s tax certiorari reserve appears to …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 2166
… Dates: This functionality will become available in NYSPO on November 17, 2023. Eligibility Criteria: To be eligible, … available via the ‘Update Personal Information’ hyperlink on the NYSPO home page to allow NYS employees to see and edit … to PayServ nightly, with the exception of changes made on a Confirm day. These changes will load on the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2166-new-york-state-payroll-online-nyspo-employee-address-update