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Opinion 2005-8
… provision of “emergency medical transport” services by a paid city fire department, in an amount that is designed to … It is a well settled general principle that a municipal fee for a service must be reasonably related to the … 412 NYS2d 821). It has been further generally held that a fee imposed for the purpose of generating revenue to offset …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Unified Court System Bulletin No. UCS-102
… Purpose To explain OSC’s automatic processing and provide instructions for payments not processed automatically. Affected Employees … an active LOC row as of the LMH date. 05597 Ninth Judicial District 05127 Appellate Division, 2nd Department 3/25/04 LMH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-102-retroactive-general-salary-longevity-bonus-uniform-allowanceDivision of Housing and Community Renewal Bulletin No. DH-90
… addition, if the employee has any subsequent time off the payroll, the increment code must be evaluated and if an … from 0001 to 2018. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation … to determine if the increment code must be updated. If the Payroll Status remained Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-90-april-2018-district-council-37-dc37-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-98
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2019 RRSU LLS payment and provide instructions for payments not processed … The 2016-2021 Agreement between the State of New York and DC37, provides for payment of the 2019-2020 Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-98-april-2019-district-council-37-dc37-longevity-lump-sumState Agencies Bulletin No. 1822.1
… continue to receive LLS payment in each succeeding April, at the same rate received in April 2019, until a successor … or eleven (11) or more years of continuous service** at a base annual salary equal to or greater than the Job Rate … is negotiated, employees with ten (10) or more years at Job Rate will continue to receive the amount of LLS as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18221-april-2020-public-employees-federation-pef-longevity-lump-sum-llsDivision of Housing and Community Renewal Bulletin No. DH-106
… if additional copies are needed. Add employees who do not appear on the listing, such as: Eligible employees in … the appropriate transaction to correct the information. Do not add or delete employees whose eligibility will change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-106-april-2020-district-council-37-dc37-longevity-lump-sumCleveland Hill Union Free School District – Financial Management (2017M-235)
… fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 million. Key Findings Officials overestimated appropriations each year by an average of $3.7 million, and they appropriated … balance exceeding the 4 percent statutory limit by 13 to 16 percentage points. Four reserves totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… these years and did not include more than $3.7 million in intended reserve funding. In addition, the Board has not adopted comprehensive … District officials retained an annual average of $798,735 in the debt service fund over the past four years (2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateSUNY Bulletin No. SU-173
… in Bargaining Units 02, 03, 04, 05, 06, 21, 28, 31 and 91 with the exception of employees of the State … Construction Fund Effective Date(s) Paychecks dated 9/1/10 (Administration) Background SUNY has requested that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansX.3 Overview – X. Guide to Vendor/Customer Management
… goods or services to New York State must be registered in the Statewide Vendor File. An agency must register a … of contract award if the vendor is not already registered in the Statewide Vendor File. Registering a Vendor State … register vendors by either entering vendor information in the Statewide Financial System or by providing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewTown of Greenfield – Golf Course Collections (2021M-133)
… golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf … were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner or deposited timely. … reconcile daily cash, checks and credit card collections to the POS detail to ensure sales were properly recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through … contribution of $700 each to which they were not entitled. LOSAP points were not awarded in accordance with District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed the District’s financial condition. Determine whether the District’s information technology (IT) system was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andUnion-Endicott Central School District – Financial Management (2016M-100)
… to evaluate the District’s financial management practices for the period July 1, 2014 through January 6, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $77.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Hannibal Central School District – Financial Condition (2017M-23)
… Purpose of Audit The objective of our audit was to assess the District’s financial condition for the period … in fund balance, 97 percent of which was not needed to fund operations. The District’s unrestricted fund balance … developed an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Minisink Valley Central School District – Financial Condition (2016M-26)
… the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope … operates five schools with approximately 3,900 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … the annual budget. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Town of Lapeer – Budgeting (2024M-127)
… balance policy specifying the Town’s objectives and goals for using the accumulated funds. Recommendations The report …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Oversight of Certified Homeless Shelter Food Services
… Purpose To determine whether the Office of Temporary and Disability Assistance (OTDA), New York City Department of Homeless Services (DHS), and New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… budget for 2018 as well as a multi-year financial plan. In September, the county received a designation of "significant fiscal stress" in the latest round of scoring from DiNapoli's Fiscal Stress … The county has the fourth-highest fiscal stress score in the state. "A healthy fund balance is a key measure of a …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stress