Search
Sackets Harbor Central School District – Financial Condition (2016M-89)
… Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The …
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)
… District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, 2015. … the statutory limit in two of the last three fiscal years. For 2012-13 through 2014-15 District officials overestimated …
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)
… The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns of Cherry Valley and Roseboom in Otsego County and the Towns of Canajoharie and Root in …
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 Spencerport Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which operates six schools … approximately $77.1 million. Key Findings Appropriations in the District’s adopted budgets from 2012-13 through …
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)
… Background The Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. The District is governed by an elected …
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)
… The Gilboa-Conesville Central School District is located in five towns in Schoharie County, three towns in Greene County and one town in Delaware County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesUnified Court System Bulletin No. UCS-160
… If the salary on an inserted row exceeds $115,000 as a result of the raise processing, OSC will insert a new row for …
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
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. BONDS AND NOTES -- Permissible Uses (pre-payment of certain employer retirement contributions) -- Referendum …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 2002-2
… 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service credit after attaining the … entitlement age, subject to the 40 year maximum provided for in article 11-A of the General Municipal Law. To … such payment. You ask whether a service award program for volunteer firefighters may permit a participant to earn …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0State Agencies Bulletin No. 1038
… Publication 525, the recovery of wages in the current year for an overpayment occurring in a previous year cannot reduce the employee’s tax liability for the current year. In order to comply with this … the existing earnings codes used to collect overpayments. For further information regarding the withholding and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringOpinion 2002-2
… 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service credit after attaining the … entitlement age, subject to the 40 year maximum provided for in article 11-A of the General Municipal Law. To … such payment. You ask whether a service award program for volunteer firefighters may permit a participant to earn …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2006-4
… term of an “eligible letter of credit” issued as security for local government deposits and investments do not apply to … a federal home loan bank (hereinafter “FHLB”) as security for county deposits. Specifically, you ask whether the … term of an “eligible letter of credit” issued as security for local government deposits and investments applies to an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Agencies Bulletin No. 2329.1
… of the April 2025 LGS payment and provide instructions for payments not processed automatically. Affected Employees: … Professional, Scientific, and Technical Services BU 05 (PEF) Rent Regulations Services Unit BU 67 (DC 37) … necessary changes, to the Payroll Earnings mailbox ATTN: Salary. Any changes to the qualifying service date must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesUnified Court System Bulletin No. UCS-107
… Association, Inc. ( F8 ), authorize Supplemental Location Pay for employees in New York City or the counties of Orange, … Westchester, Nassau and Suffolk. Effective Date(s) Pay Period 18L, paychecks dated 12/27/06 Eligibility … provides for the establishment of Supplemental Location Pay for eligible employees in Negotiating Units S9 , SR , SY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleSUNY Bulletin No. SU-218
… Purpose To provide agency instructions for processing the 2015 SUNY Summer Session Payments. … working Summer Session in 2015 Effective Date(s) Contracts for 21P employees will end 06/03/15. However, the status of … page. Exceptions When reporting Summer Session Payments for employees who are not in an annual Pay Basis Code (CAL, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-218-2015-suny-summer-session-paymentsOpinion 2000-2
… RULE LAW, §10(l)(i): A village, by resolution, may provide for bands, movies and similar events as part of its … youth programs. It also may enter into agreements with not-for-profit agencies accepting federal funds pursuant to the … In addition, it may, by local law, further provide for the promotion of literary, graphic, dramatic and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Response Planning for Unexpected Events
… Metro-North reassesses and revises its plans or procedures in response to actual unexpected events. This audit covered … its three main lines out of Grand Central Terminal in New York City and its departments include Operations and … on duty may be dispatched to the location. The person in charge in the field remains in constant communication with …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsInventory Controls
… of resources and prevent waste of equipment and taxpayer money. Formally evaluate the current practice of destroying …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsCity of Long Beach – Budget Review (B18-7-5)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … includes appropriations of $1.8 million in termination salary payments, yet expenditures have averaged $2.6 million … tax levy limit. Key Recommendations Authorize the proposed increases in refuse/garbage rates prior to adopting the …
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)
… were for appropriate Department purposes for the period of January 1, 2007, to January 5, 2013. Background The City of Binghamton is located … and Recreation in March 2013 but resigned on November 27, 2012 when irregularities related to cash receipts and …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-funds