Search
Town of Fulton – Justice Court Operations (2017M-6)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … defendants who failed to appear. The computerized bail list has not been updated to reflect the bail returned to …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Sackets Harbor Central School District – Financial Condition (2016M-89)
… period. The District does not have a multiyear financial plan or a formal capital plan. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Worcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District … uses could include, but are not limited to, using surplus funds as a financing source, funding one-time expenditures or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Spencerport Central School District – Financial Condition (2016M-254)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through May 27, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $77.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Randolph Central School District – Financial Management (2014M-20)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period of July 1, … need for approximately $4.4 million held in reserve funds. Key Recommendations Develop realistic appropriation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Purpose of Audit The purpose of our audit was to determine if the District’s portable devices were properly … District officials did not keep their inventory list up-to-date when computers were deployed to various locations or when they were disposed of. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesState Agencies Bulletin No. 2027
… of the April 2022 M/C LLS Payment and provide instructions for payments not automatically processed. Affected Employees … Rate of the lower graded position and whose salary upon application of the April 2022 M/C Performance Advance is … to be adjusted Comments: An explanation of the adjustment Retirement and Deduction Information The LLS payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentUnified Court System Bulletin No. UCS-160
… ) for employees in NYC, Rockland, Westchester, Nassau and Suffolk counties is increased to $3,697. Effective April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-160-april-2010-general-salary-and-location-pay-increases-employeesOpinion 93-17
… NOTES -- Permissible Uses (pre-payment of certain employer retirement contributions) -- Referendum Requirements (for pre-payment of certain employer retirement contributions) …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 2002-2
… , 282 App Div 216, 218, 122 NYS 2d 485, 487, affirmed 306 NY 625), such as rights relating to retirement benefits (see, … 553, lv denied 281 Ad 863 119 NYS2d 922, app dismissed 305 NY 692; see also Ballentine v Koch , 89 NY2d 51, 651 NYS2d … at the same time ( cf ., e.g., Roddy v Valentine , 268 NY 228). In this regard, however, to the extent that a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0State Agencies Bulletin No. 1038
… Purpose To provide agencies with the new Additional Pay earnings codes used to collect … codes. Affected Employees All employees Effective Date(s) Effective immediately Background According to Internal … using the current Earnings amount, Goal Amount and Goal Balance. This information will assist agencies in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringOpinion 2002-2
… , 282 App Div 216, 218, 122 NYS 2d 485, 487, affirmed 306 NY 625), such as rights relating to retirement benefits (see, … 553, lv denied 281 Ad 863 119 NYS2d 922, app dismissed 305 NY 692; see also Ballentine v Koch , 89 NY2d 51, 651 NYS2d … at the same time ( cf ., e.g., Roddy v Valentine , 268 NY 228). In this regard, however, to the extent that a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2006-4
… 186, 524 NYS2d 409, footnote 4; Matter of Delmar Box , 309 NY 60, 67; see also Pena v Robles , 2006 NY Slip Op 51020U, Supreme Court, New York County, May 19, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Agencies Bulletin No. 2329.1
… Professional, Scientific, and Technical Services BU 05 (PEF) Rent Regulations Services Unit BU 67 (DC 37) … all eligible members of the Public Employees Federation (PEF), Civil Service Employees Association (CSEA), District … the State of New York and the Public Employees Federation (PEF) Chapter 361 of the Laws of 2022, which implemented the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesCity of Long Beach – Budget Review (B18-7-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … or resolve recommendations from our budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsVendor File Advisory No. 7
… Section 4.A - Vendor Classification Guidance : The Office of the New York State Comptroller will be updating our policy … (SFS). The SFS will be implementing changes in support of these policy and procedure changes effective in 2017 as … be updated to reflect the Portal as the preferred method of updating vendor information and enrolling in programs …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesDiNapoli Report Highlights Local Government Reliance on Federal Aid
… aid on New York's municipalities and school districts. In 2015, local governments and school districts outside New … York City received $7 billion, of which $1.7 billion went to funding the city's public schools. "Local governments … "But potential policy changes in Washington could have a considerable impact on local government operations. In …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… costs reported by Family and Educational Consultants (FEC) on its Consolidated Fiscal Reports (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on FEC’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on FEC’s CFRs for the two fiscal years ended June 30, 2014. …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manual