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Town of Leicester – Financial Management (2025M-2)
… [read complete report – pdf] Audit Objective Determine whether the Town of … Board did not effectively manage the Town’s fund balance and continued to unrealistically estimate revenues and … estimate revenues and appropriations in the 2025 budget, which will likely result in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Royalton-Hartland Central School District – Financial Condition (2015M-275)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through September 4, 2015. … The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal … approximately 17,050 residents in the City and surrounding area. The Library, part of the Mohawk Valley Library System, is governed by a 15-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official … of trends in expenditures that may provide opportunities for improvement in procuring goods and services. An …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Bennington – Town Clerk (2013M-319)
… operations and financial practices of the Clerk’s office for the period January 1, 2013 through September 17, 2013. Background The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Other Bulletin No. 49
… 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/suny-construction-fund/other-49-april-2019-state-university-construction-fund-scfOther Bulletin No. 32
… 2017 SCF CSEA LLS payment Affected Employees Employees in Bargaining Unit 97 in the State University Construction … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … mailing address is up-to-date if the agency intends to mail the separate check to the employee. There is no direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-32-april-2017-state-university-construction-fund-scf-civilSUNY Bulletin No. SU-250
… The October 1, 2016 Stipend Increase will be effective 10/6/2016 and will be paid in Administration Pay Period 14L, … Employees who meet the following criteria on 9/30/2016, 10/6/2016 AND 10/18/2017 (Administration PP 14L Pay End Date) … = Active or Leave with Pay Agency Actions Approved Salary Rates (Position Data Page) Prior to processing the stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-250-october-2016-and-october-2017-stipend-increase-gsnuOpinion 90-37
… offer) VILLAGES -- Real Property (authority to sell for less than highest offer) VILLAGE LAW, §1-102(1): This … Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, … to obtain appraisals of real property). Ross , supra , and New City , supra , are the two leading cases relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-37State Agencies Bulletin No. 1475
… agencies of OSC’s automatic processing of the April 2016 PEF LLS payment and provide instructions for payments not processed automatically. Affected Employees … or more years of continuous service** at a base annual salary equal to or greater than the Job Rate of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1475-april-2016-public-employees-federation-pef-longevity-lump-sum-llsDivision of Housing and Community Renewal Bulletin No. DH-69
… on the Job Data/Job Information page prior to the leave. All other employees (including employees on a Leave With Pay, … NPAY770 – One Time Payment Report This report identifies all employees who received the October 2014 LLS payment … included in the employee’s taxable gross and is subject to all employment taxes and income taxes. If the employee has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-69-october-2014-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-72
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-72-april-2015-district-council-37-dc37-longevity-lump-sumOpinion 89-4
… We note that the term "contract" is defined for purposes of article 18 to include the designation of a … as a depository, paying agent, registration agent or for investment of funds of the municipality of which he is an … as a depository, paying agent, registration agent or for investment of funds of a municipality except when the …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Unified Court System Bulletin No. UCS-154
… Uniform Allowance and Uniform Blazer Allowance Payments for employees in Negotiating Units DR, F8, S9, SR, SY and 87 will be made … December 23, 2009. The Uniform Blazer Allowance Payment for employees in Negotiating Unit G9 will be made in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-154-december-2009-ucs-uniform-allowance-and-uniform-blazerOpinion 93-5
… have been made by the board, "shall constitute" the budget for the ensuing fiscal year (Town Law, §109[3]). Pursuant to … especially followed in cases where the act to be taken is for the benefit of the public (see Looney v Hughes , 26 NY … has previously expressed the opinion that the time limit for holding the public hearing in section 108 is intended to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 88-52
… college officers and employees who are directors of a not-for-profit corporation which purchases real property from … college officers and employees who are directors of a not-for-profit corporation which purchases real property from county) -- Exceptions (contracts with not-for-profit corporations) -- Disclosure of Interest (when …
https://www.osc.ny.gov/legal-opinions/opinion-88-52State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… today announced the indictment of CINDY TAPPE, 57, for orchestrating an approximately $3.5 million 6-year fraud … her position as the Director of Finance and Administration for NYU’s Metropolitan Center for Research on Equity and Transformation of Schools (the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mState Agencies Bulletin No. 1836.1
… health crisis. Affected Employees Employees working in Executive Agencies who work overtime due to events of the … activities. The new Earns codes are to be substituted for the original Earns codes, as noted: New Earn Code … Original Code Associated Retro Code C75 Covid-19 Overtime for Annuals OTA, OTW R75 C72 Covid-19 Overtime for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19State Agencies Bulletin No. 1811
… to standard Certification procedures. OSC will not report to agencies any mismatches between NYSTEP and PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocated