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The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Background TCDC, a not-for-profit organization located in Johnson City, New York, provides preschool special … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, TCDC …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. … $429,000 in excessive reserves. The Board did not adopt a written reserve fund policy or develop a multiyear financial plan, which would allow District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Town of Laurens – Budgeting Practices (2013M-204)
… to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. … much of this difference was attributable to the flood. As a result, the combined unassigned fund balance for all funds … accounting records or the adopted budgets, there is not a base-line level for routine expenditures, which makes it …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Lyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in … million and the District could not provide evidence of a documented plan for the future use of the capital reserves. … amounts that are not necessary and reasonable, and develop a plan for using these amounts in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Germantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of Education which comprises seven elected members. … overestimated expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Agencies Bulletin No. 1161
… BU21 Deficit Reduction Plan Affected Employees Employees in Bargaining Unit 21 – Security Services Unit (SSU). The … less than $7.36. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1200 issued May 11, 2012, a plan has been established to reduce the compensation of and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleOpinion 90-45
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Standardization (contents of resolution) GENERAL MUNICIPAL LAW, §103(5): A standardization resolution must state that, for reasons of efficiency or economy, there is a need for standardization. The resolution must contain a …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 88-47
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … p 131 and 10 Opns St Comp, 1954, p 162. You ask whether a six-year statute of limitations would bar the enforcement … section 48 of the former Civil Practice Act for actions on a liability created by statute, and that, consequently, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Debt – 2022 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly … assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the … authorized, voter-approved general obligation debt, a decrease of 15.8 percent since SFY 2017-18. $61.9 billion …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtDrug Management and Disposal
… Conservation (Department) developed and implemented a public information program on the proper storage and … disposal of medications (drugs), and publicly disseminated a notice to pharmacies, retailers, and consumers on the … of drug collection and disposal options across the State in order to examine ways to improve the efficacy of the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalCapital Planning and Maintenance
… Ogdensburg Bridge and Port Authority (Authority), created in 1961, manages over $73 million in assets comprising five … and air transportation. Each year the Authority develops a capital plan that contains budget allocations for asset … Expansion plans are underway for the Airport, and a low-cost carrier is expected to begin providing additional …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceSubway Wait Assessment
… on the success of its operations. On July 25, 2017, in response to the Board’s demand for performance … Platform Time, the average time that customers wait at a station beyond their scheduled wait time; Additional Train Time, the average time customers spend on board a train beyond their scheduled travel time; and the sum of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentState Agencies Bulletin No. 1215
… 50 and over. These employees can defer up to $5,500 in catch-up contributions in addition to their regular contribution amount for a combined total contribution limit of $23,000 in 2013. An … in addition to their regular contribution amount for a combined contribution limit of $26,000 in 2013. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Comptroller DiNapoli Releases Audits
… (Transit) and the MTA Bus Company (MTA Bus) maintain a fleet of 1,950 non-revenue service vehicles used to support … operations. Despite an estimated value of $150 million and a replacement cost of $216.7 million, the audit determined … track parts purchased for vehicle maintenance, resulting in parts that were missing or untraceable to a vehicle. …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… public access to such information. However, auditors found a lack of formal guidance governing certain enforcement and … Auditors reviewed wage investigation activities for a sample of 150 cases opened between April 1, 2016, and Nov. … days of creating a wage investigation case, as recommended in its procedures. In 55 of the 69 cases, the first contact …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1114
… 50 and over. These employees can defer up to $5,500 in catch-up contributions in addition to their regular contribution amount for a combined total contribution limit of $22,500 in 2012. An … in addition to their regular contribution amount for a combined contribution limit of $25,500 in 2012. Effected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaNutritional Assistance – Federal Funding and New York
… their grocery budget and help them afford nutritious food. In January 2025 , nearly 3 million New Yorkers received … and family size. Maximum benefits range from $292 for a household of one to $1,756 for a household of eight, with an additional $220 per person for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceOpinion 89-53
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients … (basis for allocation between or among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: … allocated between or among the volunteer fire companies of a multi-company fire department in proportion to the active …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 91-37
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition of Parking … 402(6), 1200, 1803: Fines and penalties received by a city parking violations bureau for violations of section … plate) of the Vehicle and Traffic Law, which occur while a motor vehicle is parked on a public highway, should be …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Overtime Temporarily Excluded from Tier 6 Contribution Rates
… Contribution Overpayments — November 2025 Update As a result of lowering Tier 6 member contribution rates, some members are due a refund for contribution overpayments retroactive to April 1, 2024. In October, we mailed a letter to your Payroll Contact(s) and …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-rates