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Waterloo Central School District - Financial Condition Management (2019M-137)
… as of June 30, 2018, that were potentially overfunded or unnecessary. Key Recommendations The Board and District … source for one-time expenditures, paying down debt or reducing property taxes. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Town of Fishkill – Information Technology (2020M-153)
… and loss. The Board did not adopt adequate IT policies or a disaster recovery plan. Officials did not adequately manage user accounts for the network or financial application. Town employees did not comply with …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… and disbursements were recorded and reported, we found the following weaknesses: The Board did not require pre-numbered duplicate receipts or cancelled checks to facilitate the review of accounting records and reports. Controls over receipts and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andWalton Central School District - Fund Balance (2019M-209)
… exceeding the statutory limit by approximately $590,000 or 2.7 percentage points. When unused appropriated fund … the statutory limit by approximately $1.3 million or 6 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… exceeding the statutory limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance … exceeding the statutory limit by approximately $680,500 or 6 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… included. The Board did not adopt a fund balance policy or establish targeted funding levels for its reserve funds. … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Patterson - Information Technology (2020M-37)
… Key Findings The Board did not adopt adequate IT policies or a disaster recovery plan. Town officials did not have a … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Rushford - Procurement (2020M-43)
… did not have the required request for proposals (RFP) and/or the required number of quotes prior to being made. The … the solicitation of competition, such as written proposals or quotes, for the procurement of professional services. Key … and policy requirements. Revise the procurement policy or adopt written procedures to specify documentation …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Village of Lindenhurst – Claims Processing (2016M-345)
… 31, 2016. Background The Village of Lindenhurst is located in the Town of Babylon, Suffolk County, and has approximately … supporting documentation. Obtain approved purchase orders in advance of any purchase. … Village of Lindenhurst Claims …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Canajoharie – Procurement (2015M-36)
… competitive bid laws are adhered to when purchasing goods or entering public works contracts in excess of the threshold established by policy or GML. Ensure that Village officials and employees comply …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Lyndon Fire District – Disbursements (2022M-132)
… Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … purposes. However, the Board could improve oversight of and internal controls over disbursements. The Board: Did … Could not explain what specific procedures its reviews of financial reports included. Because the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Town of LaGrange – Financial Management (2023M-139)
… than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial needs without a multiyear financial plan and … with the Town’s fund balance policy and develop a plan to reduce unassigned fund balance. Develop, adopt and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Agencies Bulletin No. 1735.2
… job location is within the counties of Nassau, Suffolk, or Westchester, or $11.10 for State employees in all other job locations. Per … of New York City (NYC) Have a Pay Basis Code of ANN on or after the appropriate effective date Have an annual rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesDiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… through SFY 2023-24, an increase of $14.2 billion, or 27 percent, from the previous five years. Major … of the state’s public authorities, is not fully integrated or coordinated, and there is no comprehensive public reporting of the state’s assets, their conditions, or the estimated costs necessary to maximize their useful …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingState Agencies Bulletin No. 1735.1
… job location is within the counties of Nassau, Suffolk, or Westchester, or $11.10 for State employees in all other job locations. Per … of New York City (NYC) Have a Pay Basis Code of ANN on or after the appropriate effective date Have an annual rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesOverlapping Real Property Tax Rates and Levies - FAQs
… fire) purposes. Rates per $1000 of both assessed value and full value are presented, and aggregate rates are provided to convey the full tax burden within each municipality. Full value tax rates enable the user to compare tax rates …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsState Agencies Bulletin No. 1679
… in Institution Pay Period 17L, paychecks dated 12/06/18 or Administration Pay Period 17L, paychecks dated 12/12/18. … who have a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of … submit the following information on the Time Entry page or Time Entry Interface (NPAY502) using Earnings Code UA8: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1679-2018-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 1149
… Affected Employees Certain seasonal hourly employees in the Department of Environmental Conservation (09180) and … (49xxx) who meet the eligibility criteria and are in Bargaining Units 02, 03, 04 and 05 represented by CSEA and … period of the fiscal year. If the employee is not Active in the first pay period of the fiscal year, the Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1149-april-2012-50000-longevity-payments-long-term-seasonal-employeesOpinion 92-35
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … "[a] construction which would make a statute absurd, or lead to absurd results, should be avoided" (McKinney's … owned by a municipal corporation shall not be sold or conveyed by foreclosure or otherwise for the non-payment …
https://www.osc.ny.gov/legal-opinions/opinion-92-35DiNapoli Finds Slow Property Tax Growth for Local Governments
… which limits tax levy increases to the lesser of 2 percent or the rate of inflation. “Local governments are navigating … day funds, deferred maintenance and capital purchases or cut public services. For example, between FYE 2009 and … 97 percent (658) levied property taxes equal to or less than their respective tax levy limit. The tax freeze …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governments