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Rochester City School District – Budget Review (B20-2-5)
… for the 2020-21 fiscal year. Background The District is located in Monroe County. Earlier this year our office … throughout the fiscal year to ensure that the budget is not overexpended. If actual charter school enrollment …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleState Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… agenda to tackle our growing infrastructure needs and build for the future. “The state’s economy continues to be in … agenda to tackle our growing infrastructure needs and build for the future …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsOpinion 94-20
… Bonds (use of for "extraordinary expenses" for snow and ice removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL … No. 90-39, p 88). Since the maintenance of a public street is undertaken for the benefit of the public at large (see Lopes v Rostad, 45 NY2d 617, 412 NYS2d 127), it is our opinion that a village may not finance the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 95-16
… EDUCATION LAW, §1908(1): A central high school district is required to apportion expenses among the school districts … assessment roll as of the date of the apportionment. This is in reply to your request for our opinion as to the proper … not define the phrase "last preceding assessment roll". It is a general rule of statutory construction that, absent a …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Join Our Team as a Local Government Auditor
… in various locations within or bordering New York State. Our team takes great pride in serving communities across the … continuing education and professional development. Our professional environment encourages employees to push …
https://www.osc.ny.gov/jobs/lgsaAdministration of Non-Competitive and Limited-Competition Contracts
… years ended June 30, 2013. Background The mission of ACS is to protect and promote the safety and well-being of New … organizations to operate many of its programs. ACS is required to comply with the provisions of the City’s Rules … register contracts in a timely manner. Since the City is not permitted to pay unregistered contractors, a vendor’s …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsOpinion 2005-8
… services by a paid city fire department, in an amount that is designed to generate revenue in excess of the projected … use of the services (General Municipal Law §122-b[2]). It is a well settled general principle that a municipal fee for … When only an approximation of the actual cost to the users is possible, “‘[e]xact congruence between the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8State Agencies Bulletin No. 433
… Purpose To inform Executive agencies of new procedures for processing Step 3 Out-of-Title Grievances and the new earnings code S3G . Affected … Services Unit, Rent Regulation Services Unit, Division of Military and Naval Affairs Unit, Security … To inform Executive agencies of new procedures for processing Step 3 OutofTitle Grievances …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesOpinion 89-16
… FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise … to pay for the publication of a fire department or company newsletter, the moneys may be expended by the treasurer for … expended to pay for the publication of a fire department newsletter. Sections 9104 and 9105 of the Insurance Law, as …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… pandemic timeline, which BOCES officials indicated as the cause for overtime, the BOCES practice of verbally …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124SUNY Bulletin No. SU-359
… Contracts for 21P employees will end 06/05/2024. However, the status of 21P employees will remain as Active on the Job … page. If a summer payment (SUM – Summer Service – SUNY) is reported in Time Entry, calculate the maximum allowable … The purpose of this bulletin is to provide agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Lincoln - Town Clerk (2023M-31)
… Clerk (Clerk) properly accounted for, deposited, reported and remitted collections. Key Findings The former Clerk did … or remit collections. When receipts are not accurately and promptly recorded or deposited, officials do not have assurance that all collections are accounted for, and money could be lost or misappropriated. For example, as …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Main-Transit Fire Department – Credit Cards (2024M-77)
… the Main-Transit Fire Department (Department) officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we examined, … any specific guidelines. Although the Board approved the credit card bills for payment, it did not ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0State Agencies Bulletin No. 2307
… W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 for employees, an agency … and Tax Statements postmarked no later than January 31, 2025. Undeliverable W-2s that cannot be delivered to the … in PayServ, the W-2 will be mailed to the “mail” address. Cost Calculation Agency Chargeback Reports (TAX960CB) for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackCUNY Bulletin No. CU-797
… Guidance Memo: New Negotiated Salary Increases for Auto Mechanic and Machinist Skilled Trade Titles 09/12/2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-797-city-university-new-york-cuny-ratification-bonus-paymentTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131State Agencies Bulletin No. 2317
… populated with the Employer Identification Number for the company for which the Form 1042-S is being issued. CUNY … Agent – Other). Box 12d: Withholding agent’s name This box is populated with the name of the Company for which the Form 1042-S is being issued. City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholding