Search
Opinion 90-17
… provides an exception to the provisions of section 185 with regard to the disposition of the fire apparatus and …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Uncollected Penalties
… 2012, more than 6,000 penalized establishments went out of business resulting in the withdrawal and write off over $3.5 million of accounts …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesSilver Creek Central School District – Financial Management (2022M-153)
… not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund … deficits when it had operating surpluses; the swing in operational results totaled $9.7 million. As of June 30, … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Homeless Outreach Services in the New York City Subway System
… and monitoring controls over homeless outreach services in the New York City subway system and whether they have met their goal in reducing the number of homeless individuals in the subway system through placements. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally … did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town Board (Board) did not conduct the …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Hammond Central School District – Financial Management (2024M-70)
… when they used reserves funds totaling $1.6 million. In addition, they exceeded the voter-approved funding level … Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund reserves. From … July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal year-end unbudgeted transfers were made to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Southampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Freeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective … Appendix B includes our comments on certain issues raised in the District’s response. … Determine whether the Freeport …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49CUNY Bulletin No. CU-346
… and automatic processing and to provide agencies with the procedures for reporting certain salary increases … .5 rounds down). Increases will be applied in accordance with the eligibility criteria set by the CUNY University … raise rows effective 9/20/07 and 10/6/08 will be inserted with the Action/Reason code of PAY/SAC . All subsequent rows …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staffAdvisory Council for the Retirement System
… Action Civil Service Employees Association Robert Schneider Executive Director NYS School Boards Association …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemCUNY Bulletin No. CU-674
… of Trustees approved the Agreement during the December 16, 2019 Board meeting. Effective Date(s) The Retroactive … Annual Salaried employees in Status A or P on or after 9/30/2018 will have their current annual salary increased … CUNY must submit these transactions prior to 2/27/2020, to allow automatic raise processing. CUNY should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveIX.1 Accounting for Federal Grants – IX. Federal Grants
… terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and reporting. The … government website where entities register to do business with the government, find federal contracting opportunities, … terminology policies and procedures used in connection with federal grant accounting drawdowns and reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewAudits
… The Office of the State Comptroller audits State and local governments … to promote the common good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides …
https://www.osc.ny.gov/state-agencies/auditsDivorce – Career Plan for ERS Tier 2 Members
… … Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Divorce …
https://www.osc.ny.gov/retirement/publications/1508/divorceLeaves of Absence – Coordinated Plan for ERS Tier 6 Members
… Plan information for ERS Tier 6 members under Article 15 Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1530/leaves-absenceEnding Your Membership – Coordinated Plan for ERS Tier 6 Members
Coordinated Plan information for ERS Tier 6 members under Article 15 Ending Your Membership
https://www.osc.ny.gov/retirement/publications/1530/ending-your-membershipRetirement System Membership – Coordinated Plan for ERS Tier 6 Members
Coordinated Plan information for ERS Tier 6 members under Article 15 Retirement System Membership
https://www.osc.ny.gov/retirement/publications/1530/retirement-system-membershipVested Retirement Benefit – Coordinated Plan for ERS Tier 6 Members
Coordinated Plan information for ERS Tier 6 members under Article 15 Vested Retirement Benefit
https://www.osc.ny.gov/retirement/publications/1530/vested-retirement-benefitApplying for Benefits – Coordinated Plan for ERS Tier 6 Members
Coordinated Plan information for ERS Tier 6 members under Article 15 Applying for Benefits
https://www.osc.ny.gov/retirement/publications/1530/applying-benefits